Case Name: Union Oil Co. of California and Guy B. Barham Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-11-14
Citations: 51 Cust. Ct. 253
Docket Number: No. 68101; protests 205568-K and 207641-K (Los Angeles)
Parties: Union Oil Co. of California and Guy B. Barham Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 253–253

Head Matter:
No. 68101.
Union Oil Co. of California and Guy B. Barham Company v. United States,
protests 205568-K and 207641-K (Los Angeles).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel casing similar in all material respects to that the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C.D. 1577), the items marked "A" were held dutiable at the rate of 10 percent and the items marked "B" at the rate of 7% percent, as claimed.