# Baron Tube Co. v. United States

> United States Customs Court · August 22, 1957 · 39 Cust. Ct. 85

URL: https://www.frixlaw.com/law-library/cases/8103528

## Case

- **Full name:** Baron Tube Co. John S. James v. United States
- **Court:** United States Customs Court
- **Decided:** August 22, 1957
- **Citations:** 39 Cust. Ct. 85
- **Precedential status:** Published
- **Opinion:** Concurring in part by Lawrence
- **Judges:** Ford, Lawrence, Rao
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8103528

## Opinion text

OPINION CONCURRING IN PART AND DISSENTING IN PART
Lawrence, Judge:
I concur with the foregoing decision of my associates insofar as the majority holds that the merchandise at bar consists of structural shapes.
However, I am of the opinion that, in its condition as imported, the merchandise has not been advanced beyond hammering, rolling, or casting, and that, as a matter of fact, it did not assume the status of structural shapes until the welding process had been completed. It is my view, therefore, that the proper rate of duty applicable thereto, pursuant to the provisions of paragraph 312 of the tariff act, as modified, sufra, is one-tenth of 1 cent per pound.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8103528. Public record. Not legal advice.