Case Name: Baron Tube Company and W. R. Zanes & Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-06-05
Citations: 48 Cust. Ct. 473
Docket Number: No. 66829; protests 261953-K, etc. (Galveston)
Parties: Baron Tube Company and W. R. Zanes & Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 473–473

Head Matter:
No. 66829.
Baron Tube Company and W. R. Zanes & Company v. United States,
protests 261953-K, etc. (Galveston).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the items marked "A" consist of seamless steel oil-well casings, not advanced beyond hammering, rolling, or casting, similar in all material respects to those the subject of United Supply & Mfg. Co., The Crispin Company v. United States (37 Cust. Ct. 95, C.D. 1804), the claim at one-tenth of 1 cent per pound was sustained. The items marked "B," stipulated to consist of seamless steel oil-well casings, advanced beyond hammering, rolling, or casting, the same as those involved in Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C.D. 1577), were held dutiable at 7% percent ad valorem, as claimed.