Amthor Imports v. United States

59 Cust. Ct. 334, 1967 Cust. Ct. LEXIS 2160
CourtUnited States Customs Court
DecidedOctober 16, 1967
DocketC.D. 3156
StatusPublished

This text of 59 Cust. Ct. 334 (Amthor Imports 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
Amthor Imports v. United States, 59 Cust. Ct. 334, 1967 Cust. Ct. LEXIS 2160 (cusc 1967).

Opinion

Rao, Chief Judge:

Certain merchandise invoiced as “brass com holders” was classified by the collector of customs at the port of San Francisco, California, as forks under the provisions of item 650.49 of the Tariff Schedules of the United States and, accordingly, was assessed .with duty at the rate of 1 cent each, plus 17.5 per centum ad valorem.

Plaintiffs in two protests consolidated for the purposes of trial contend that the importations should be classified as table implements of brass under item 651.49 of the Tariff Schedules of the United States which are dutiable at 10 per centum ad valorem or, in the alternative, as table articles of brass under the provisions of item 654.00 of the said Tariff Schedules of the United States and, hence, dutiable at 10 per centum ad valorem.

[335]*335For ready reference, the pertinent language of the competing provisions is set forth as follows:

Tariff Schedules of the United States:

Schedule 6, part 3:

Subpart E.-Tools, Cutlery, Forks and Spoons
* * ⅜ * * * *
Forks, spoons, and ladles, all the foregoing which are kitchen or table ware, with or without their handles: Forks:
⅝ ⅜ ⅜ ⅜: ⅜ ⅝
With their handles:
⅜ ⅜ ⅜ ⅜ ⅜ ⅜ ⅛
Other:
⅝ * ⅝ ❖ ' * * *
Other _ 14 each+17.5% ad val. [Item] 650.49
⅝ ⅝ ⅝ ⅜ # ⅜
Hand tools (including table, kitchen, and household implements of the character of hand tools) not specially provided for, and metal parts thereof:
⅜ ⅜ ⅜ ⅜ ⅜ ⅜ ⅜
Other hand tools:
* * * and parts thereof
❖ ⅜ ⅜ ⅝⅛ ⅜ ⅞:
Other:
⅜ * # ⅝ ⅜ ⅝ ⅜
Of copper: Of brass- 10% ad val. [Item] 651.49
Subpart F.-Miscellaneous Metal Products
* * * * * * *
Articles not specially provided for of a type used for household, table, or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof, of metal:
⅜ ⅝ ⅜ ⅜ ⅝ ⅝ *
Articles, wares, and parts, of base metal, not coated or plated with precious metal:
[Item] Of copper: 654.00 Of brass--- 10%advaJ.

The record in this case consists of the oral testimony of one witness and two exhibits introduced by the plaintiff.

Both exhibits represent samples of the imported merchandise. Exhibit 1 was referred to during the trial as type “A” and exhibit 2 as type “B.”

[336]*336The testimony establishes that both types of the imported corn holders are used for the same purpose and in the same manner. They are used in pairs by inserting one in each end of an ear of corn on the cob in order to hold it -while eating. They are both in one piece and have two prongs or tines emanating from the end and measure approximately 4 inches in overall length. The only apparent essential difference between the two exhibits is in the design of the upper part. Exhibit 1 has four straight vertical sides ending in a curved section hereinafter more specifically adverted to, and exhibit 2 is in the form of an oriental woman holding a jug atop her head with one hand. The parties have stipulated that both exhibits are in chief value of brass, not coated or plated with precious metal.

Mr. Richard M. Reed, the sole witness, testified on behalf of the plaintiffs that he was the manager of Amthor Imports, one of the plaintiffs herein, for 3 years, and that his duties consisted of supervising the importation and transportation of merchandise, placing of overseas orders and corresponding with buyers and overseas offices. He testified that the sales of the merchandise at bar were made through his company’s retail store in San Francisco, California, and to other purchasers who have stores throughout the United States; that, while he was familiar with both items and observed their sale, he was not certain as to the method of packaging.

The witness further testified that he had used the articles in his own home but has not observed their use in any other place; that they have two tines or prongs which are inserted into each end of the corncob to avoid getting butter on one’s hands; and that he has never seen them used as forks.

'On cross-examination, the witness testified that his observation of the use of the articles was limited to his own home and during his youth when he used plastic corn holders to eat corn on the cob. After examining exhibit 1, he testified that it has a handle, but it appears that he was not clear as to the location of a shank, if any. However, with, respect to exhibit 2, he testified that the handle does not terminate in a shank.

The sole issue before us is whether the instant corn 'holders are forks within the meaning of the term as used in item 650.49 of the Tariff Schedules of the United States.

It appears that both parties acknowledge that the term “forks” as used in the said Tariff Schedules of the United States is to be construed in accordance with its common meaning.

Plaintiffs contend that, by virtue of appearance, physical structure, and the nature of their use, the controverted articles are not “forks” within the common concept thereof and, therefore, have been erroneously so classified by the collector.

[337]*337The defendant contends that the imported items respond to the common meaning of the term “fork” and that plaintiffs have failed to overcome the presumption of correctness attaching to the collector’s classification.

Plaintiffs’ brief quotes the following definition of the term “fork” from Webster’s New International Dictionary, second edition, 1953, cited with approval by this court in the cases of Irvin Ware Co. v. United States, 40 Cust. Ct. 281, C.D. 1994, and Fred Roberts Co. v. United States, 43 Cust. Ct. 388, Abstract 63483:

An instrument or implement consisting of a handle with a shank terminating in two or more prongs or tines, used for piercing, holding, taking up, or pitching anything.

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Related

Irvin Ware Co. v. United States
40 Cust. Ct. 281 (U.S. Customs Court, 1958)
Fred Roberts Co. v. United States
43 Cust. Ct. 388 (U.S. Customs Court, 1959)
Air Express International Corp. v. United States
54 Cust. Ct. 450 (U.S. Customs Court, 1965)

Cite This Page — Counsel Stack

Bluebook (online)
59 Cust. Ct. 334, 1967 Cust. Ct. LEXIS 2160, Counsel Stack Legal Research, https://law.counselstack.com/opinion/amthor-imports-v-united-states-cusc-1967.