United States Customs Court, 1939

Protests 732054-G of Steel Union, Inc.

Protests 732054-G of Steel Union, Inc.
United States Customs Court · Decided January 17, 1939 · Dallinger
2 Cust. Ct. 546
Protests 732054-G of Steel Union, Inc.

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.