Case Name: Protests 732054-G, etc., of Steel Union, Inc., et al. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-17
Citations: 2 Cust. Ct. 546
Docket Number: No. 40453
Parties: Protests 732054-G, etc., of Steel Union, Inc., et al. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 546–546

Head Matter:
No. 40453.
Protests 732054-G, etc., of Steel Union, Inc., et al. (Seattle).

Opinion:
Opinion by
Dallinger, J.
On the authority of Abstracts 35479 and 37251 involving- similar merchandise the articles in question were found to be structural shapes within the meaning of paragraph 312 and held dutiable at one-fifth of 1 cent per pound as claimed. Judson Forwarding Co. v. United States (20 C. C. P. A. 229, T. D. 46038) and Amerlux v. United States (id. 238, T. D. 46039) followed.