Humble Oil & Refining Co. v. United States

Lawrence, Judge:

This cause of action relates to importations of certain tubular steel material of varying diameters and approximately 30 feet in length, covered by the protests enumerated in schedule “A,” attached to and made part of the decision herein. The merchandise is more particularly described and known as API tubing and API line pipe, the initials “API” being an abbreviation for American Petroleum Institute.

The collector of customs classified the merchandise as steel tubes, not specially provided for, in paragraph 328 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 328), as…