Industrial Export Co. v. United States

Kao, Chief Judge:

The court is here called upon to determine the proper classification for customs duty purposes of certain electric resistance welded steel square tubing with dimensions of 3 inches by 3 inches by 24 feet, 0.093 inch thick, and 4 inches by 4 inches by 20 or 24 feet, %6 inch thick. Upon importation into the United States, the customs authorities classified said merchandise as “Finished or unfinished iron or steel tubes not specially provided for” in paragraph 328 of the Tariff Act of 1930, as modified by the Sixth Pr^ *2tocol of Supplementary Concessions to the General Agreement…