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