Case Name: R. W. Smith v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-12-01
Citations: 35 Cust. Ct. 321
Docket Number: No. 59499; protests 185684-K, 187288-K, and 187210-K (Galveston)
Parties: R. W. Smith v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 35
Pages: 321–321

Head Matter:
Before the Second Division,
December 1, 1955
No. 59499.
protests 185684-K, 187288-K, and 187210-K (Galveston).
R. W. Smith v. United States,

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel A. P. I. casings similar in all material respects to those the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C. D. 1577), the claim of the plaintiff was sustained.