A. L. Liebman & Son, Inc. v. United States

65 Cust. Ct. 85, 1970 Cust. Ct. LEXIS 3077
CourtUnited States Customs Court
DecidedAugust 7, 1970
DocketC.D. 4059
StatusPublished
Cited by4 cases

This text of 65 Cust. Ct. 85 (A. L. Liebman & Son, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
A. L. Liebman & Son, Inc. v. United States, 65 Cust. Ct. 85, 1970 Cust. Ct. LEXIS 3077 (cusc 1970).

Opinion

Newman, Judge:

These two consolidated protests involve the proper rate of duty on merchandise invoiced as “Steel Spade Bolts,” and imported from Japan during the period from January through April 1966. In two of the four entries covered by the protests the merchandise was classified by the Government as fittings and mountings suitable for furniture under item 647.03 of the Tariff Schedules of the United States (TSUS), while in the other two entries the same merchandise was classified as “Other” articles of iron or steel under item 657.20, TSUS. All four entries were liquidated at the rate of 19 per centum ad valorem, which was the appropriate rate under the respective classifications. [Respecting this dual classification of the imported merchandise the defendant states: “[I]f the record here suffices to establish affirmatively that classification under item 647.03 was correct, it necessarily follows that the classification under item 657.20, a less specific provision, should not be affirmed.” (Brief, p. 1.)

Plaintiff claims that the articles are properly dutiable at the rate of 0.5 cent per pound under the provision for bolts of iron or steel in item 646.54, TSUS.1 For reasons explained below, that claim is sustained.

The Statutes Involved

Tariff Schedule of the United States, Schedule 6, Part 3:

Classified under:
Hinges; and fittings and mountings not specially provided for, suitable for furniture, doors, windows, blinds, staircases, luggage, vehicle coach work, caskets, cabinets, and similar uses; all the foregoing, of base [87]*87metal, whether or not coated or plated with precious metal:
Not coated or plated with precious metal:
Of iron or steel, of aluminum, or of zinc:
!¡*
647.03 Other_ 19% ad val.
Articles of iron or steel, not coated or plated with precious metal:
Cast-iron articles, not alloyed:
Other articles:
^ «jc
657.20 Other_ 19% ad val.
Claimed under:
Bolts, nuts, studs and studding, screws * * *:
Of iron or steel:
646.54 Bolts and bolts and their nuts imported in the same shipment_ 0.50 per lb.

I.

Morroisr to Amend Pkotest No. 67/76484

Initially, we shall consider an issue raised by the parties concerning the pleadings. In protest 67/76484 plaintiff challenges the assessment of duty on three entries of “steel spade bolts” at the rate of 19 per centum ad valorem under item, 657.20. It appears that in two of the entries covered by the protest, the “steel spade bolts” were in fact classified under item 657.20, but in the third entry the classification was under item, 6J¡!7.03. Although the merchandise was classified under two different provisions, it was all assessed with duty at the rate of 19 per centum ad valorem which was the appropriate rate under both items 657.20 and 647.03.

At the trial, counsel for plaintiff orally moved to amend the protest “so as to cover not only the common rate but both item numbers which are indicated in the three entries” (R. 7-8). The Government objected to the proposed amendment on the ground that it would add new merchandise to the protest “which is not jurisdictionally possible” (R. 9). The motion was taken under advisement by the court and is now before us for determination.

In its post-trial brief, defendant does not urge the objection made at the trial. Rather, the Government now argues for denial of plaintiff’s motion on the ground that the “steel spade bolts” in all three [88]*88entries are covered by the protest, irrespective of whether classified under item 657.20 or item 647.03, and “[tjhere is no need to amend the protests [sic].”

It is, of course, fundamental that the amendment of pleadings ordinarily rests within the sound discretion of the court. In the instant case, it is clear (and apparently now conceded by defendant) that the granting of plaintiff’s motion would not add any merchandise to the protest that was not originally covered, but would merely correct a technical error. Defendant has not shown that such correction would be prejudicial to it in any maimer, and we perceive of no reason why plaintiff should not be permitted to correct the protest by the amendment it sought. Under these circumstances, plaintiff’s motion is granted; protest 67/76484 is amended by inserting “and item 647.03” after “19% under item 657.20.”

II.

The Recokd

The record consists of the testimony of two witnesses on behalf of plaintiff, and two for defendant. Additionally, plaintiff introduced in evidence five exhibits. Those portions of the record deemed pertinent are referred to below.

III.

The Facts

The imported article (exhibit 1) consists of a steel pin or rod having a dome-shaped head at one end, and a flattened spade-like shape with a hole or “eye” in the center at the opposite end. The pin or rod measures inch in diameter and 2y8 inches long, measured from the underside of the head to the center of the “eye.” The head is % inch in diameter and is not slotted. The “spade” portion is y<¿ inch in length, %6 inch in width, and % inch in thickness. The eye in the center of the “spade” is % inch in diameter. The article has no threads and is not used with a nut.

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Cite This Page — Counsel Stack

Bluebook (online)
65 Cust. Ct. 85, 1970 Cust. Ct. LEXIS 3077, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-l-liebman-son-inc-v-united-states-cusc-1970.