A. N. Deringer, Inc. v. United States

62 Cust. Ct. 734, 1969 Cust. Ct. LEXIS 3431
CourtUnited States Customs Court
DecidedJune 25, 1969
DocketC.D. 3856
StatusPublished
Cited by2 cases

This text of 62 Cust. Ct. 734 (A. N. Deringer, 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. N. Deringer, Inc. v. United States, 62 Cust. Ct. 734, 1969 Cust. Ct. LEXIS 3431 (cusc 1969).

Opinion

Foed, Judge:

The two protests herein which have been consolidated for purposes of trial place in issue the classification of certain importations as pulleys pursuant to item 680.50, Tariff Schedules of the United States, and the assessment of duty thereon at the rate of 17 per centum ad valorem. Plaintiff claims that the merchandise is properly classifiable pursuant to item 664.10 either as pulley tackle, other lifting or handling machinery or parts thereof, dutiable at the rate of 10.5 per centum ad valorem or pursuant to item 678.50 as machines not specially provided for, dutiable at the rate of 10 per centum ad valorem.

The relevant statutory provisions read as follows:

Item 680.50, supra:
Pulleys, pillow blocks, shaft couplings, and parts thereof- 17% ad val.
Item 664.10, supra:
Elevators, hoists, winches, cranes, jacks, pulley tackle, belt conveyors, and other lifting, handling, loading, or unloading-machinery, and conveyors, all the foregoing and parts thereof not provided for in item 664.05_ 10.5% ad val.
[736]*736Item 678.50, supra;
Machines, not specially provided for, and parts thereof_ 10% ad val.

Mr. Gustave Dalian, a mechanical engineer and vice president of the manufacturer, testified for the plaintiff and stated that his firm was engaged in the manufacture of special equipment used in the stringing of high voltage transmission lines. He testified that the articles in question, consisting of an assembly of two or three sheaves (wheels with grooved edges) mounted on an axle, and enclosed in a frame to which chains are attached, were known in the trade as “travelers” and were used to support high voltage conductor wires as they are strung and attached to the line of transmission towers. It appears the articles in question are raised up and attached to towers and electrical conductors, cablelike in appearance, are guided over the grooved wheels and then lifted from them for appropriate attachment to the tower. The articles in question are then lowered for use on other towers. The witness further stated that the articles in question weigh up to 500 pounds each.

Photographs were introduced in evidence as plaintiff’s illustrative exhibits 1, 3, 4-, and 5, depicting articles similar to those in question at rest and in use. Plaintiff’s illustrative exhibit 2 was a photograph of a “tensioner”, a device used to provide sufficient tension on the cables being handled to keep them from touching the ground as they are unreeled.

The witness was of the opinion that the units in question were best described as blocks or “sheave blocks” and not as pulleys which he evidently considered to be limited to sheaves or wheels with grooved edges. The witness further stated that the importation could be described as pulley tackle because it was a combination of ropes and pulleys for the purpose of hoisting and pulling heavy objects. The witness also stated that the importation could be considered a mechanical device in that it transmitted motion and gave mechanical advantage, in the sense that it improved the function of the operation it was involved in.

The defendant introduced in evidence as exhibit A a letter from the witness to the customs examiner at the port of entry advocating classification of the importation under the provision for pulley tackle and mentioning inter alia that the item in question is an “idler” which does not transmit power.

This case is best discussed in a frame of reference of plaintiff’s burden of proof which requires that it disprove the classification of the collector and prove the classification it espouses. In connection with the first part of its burden, plaintiff has attempted to prove that the instant importations are not within the scope of pulleys set forth in item 680.50. The testimony of plaintiff’s witness and most of the [737]*737available authority supports the view that the importations are most precisely known as sheave blocks or pulley blocks. Plaintiff nest brings to our attention the fact that language specifically naming pulley blocks was removed from item 680.50 in a version of that provision by the Tariff Commission set forth in its first supplemental report. From these facts, plaintiff asks us to infer first, that a pulley block is an article distinct and separate from a pulley and second, that the word “pulley” as used in item 680.50 was not intended to cover pulley blocks.

After extensive study of this matter, we are unwilling to make these inferences and are inclined to a view which treats pulley blocks as pulleys and reads no exclusionary intention into the deletion of specific language by the Tariff Commission. A number of potent considerations lead us to this view. The modern dictionaries do not support the narrow definition of pulley proposed by plaintiff.

Webster’s Third New International Dictionary of the English Language (1968) :

pulley * * * 1 a: a small wheel with a grooved rim: Sheave b: a sheave with the pin on which it turns, the frame in which it runs, and the flexible rope, cord, or chain passing through the groove that is used singly to change the direction and point of application of a pulling force applied at one end of the rope, cord, or chain and singly or in any of various definite combinations to increase the applied force esp. for lifting weights — see tackle 2a: a single pulley or a combination of pulleys with the necessary ropes to form a tackle regarded as one of the simple machines or mechanical powers * * *

The Kandom House Dictionary of the English Language (1966) :

pulley * * * 1. a wheel, with a grooved rim for carrying a line, that turns in a frame or block and serves to change the direction of or to transmit force, as when one end of the line is pulled to raise a weight at the other end. 2. a combination of such wheels in a block, or of such wheels or blocks in a tackle, to increase the force applied. * * *

The Oxford English Dictionary (1961):

pulley, B.l. One of the simple mechanical powers, consisting of a grooved wheel mounted in a block, so that a cord or the like may pass over it; used for changing the direction of power, esp. for raising weights by pulling downward. Also, a combination of such wheels in a block, or a system of blocks in a tackle, by means of which the power is increased.

It is clear that in the absence of a clear showing of legislative intent to the contrary the word “pulley” as used in item 680.50 will encompass an article more precisely known as a pulley block. As noted, plaintiff advances the contention that the deletion of specific mention of [738]*738pulley blocks from ail early draft of item 680.50 is evidence of an intention to remove those articles from the scope of that provision. In the Tariff Classification Study, Schedule 6, part 4, published in 1960, the United States Tariff Commission noted that item 680.55 was a new provision for “pulleys, pulley blocks, shaft couplings, and lubrication fittings. * * *” In its First Supplemental Eeport at page 170, a revision was made as follows:

REFERENCE No. 51 — Vol. 2, p. 506; Vol. 8, p. 256:
Delete items 680.45, 680.50, and 680.55, and insert the following in numerical order:

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Cite This Page — Counsel Stack

Bluebook (online)
62 Cust. Ct. 734, 1969 Cust. Ct. LEXIS 3431, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-n-deringer-inc-v-united-states-cusc-1969.