Aris Gloves, Inc. v. United States

38 Cust. Ct. 131, 154 F. Supp. 203, 1957 Cust. Ct. LEXIS 23
CourtUnited States Customs Court
DecidedMarch 12, 1957
DocketC. D. 1854
StatusPublished
Cited by5 cases

This text of 38 Cust. Ct. 131 (Aris Gloves, 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
Aris Gloves, Inc. v. United States, 38 Cust. Ct. 131, 154 F. Supp. 203, 1957 Cust. Ct. LEXIS 23 (cusc 1957).

Opinions

Wilson, Judge:

The parties hereto have entered into the following stipulation of facts (plaintiff’s exhibit 5):

IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto:

1. That the merchandise here involved consists of women’s gloves in chief value of leather, seamed in part by hand and in part by machine, not lined and not trimmed with fur and not over twelve inches long;
2. That said gloves were assessed with duty at the rate of 35 per centum ad valorem under paragraph 1532 (a) Tariff Act of 1930, as amended by the Torquay Trade Agreement, T. D. 52739;
3. That said Torquay Trade Agreement provided for an upward modification of the rate of duty on leather gloves of the type here involved;
4. That prior to the said Torquay Trade Agreement, T. D. 52739, the said gloves were dutiable under paragraph 1532 (a) of the Tariff Act, as modified by the General Agreement on Tariffs and Trade under T. D. 51802, under the provision for “other” at 25 per centum ad valorem, which provided as follows:
1532 (a) Gloves made wholly or in chief value of leather, whether wholly or partly manufactured:
* * ^ * * * *
Provided further, That the foregoing shall be dutiable at not less than the following rates:
If men’s gloves_ 25% ad val.
If women’s or children’s gloves:
Machined, seamed, not lined and not trimmed with fur:
Not over twelve inches in length_ 40% ad val.
Over twelve inches in length_ 35% ad val.
Hand seamed, not lined, and not trimmed with fur:
Not over twelve inches in length_35% ad val.
Over twelve inches in length_30% ad val.
Other_25% ad val.
5.That under the Torquay Agreement aforesaid the provision for “other” under the General Agreement on Tariffs and Trade was withdrawn and the rate of duty on said gloves which were seamed in part by hand and in part by machine and were not lined and were not trimmed with fur, and were not over twelve inches long, was fixed at 35 per centum as follows:
1532 (a) Gloves made wholly or in chief value of leather, whether (part) wholly or partly manufactured:
(Geneva)
* * * * * * *
Provided further, That the foregoing shall be dutiable at not less than the following rates:
*******
[133]*133If women’s or children’s gloves:
* * * * * *
Other_ Withdrawn
1532 (a) Gloves made wholly or in chief value of leather, whether wholly or partly manufactured, if women’s or children’s (except machine seamed gloves, not lined, and not trimmed with fur, and except hand seamed gloves, not lined, and not trimmed with fur), shall be dutiable at not less than the following rates:
Seamed in part by hand and in part by machine, not
lined and not trimmed with fur:
Not over 12 inches long_35% ad val.
Over 12 inches long_30% ad val.
Other-■_25% ad val.
6.That the time negotiations were undertaken for the Torquay Trade Agreement, namely, April 11, 1950. Executive Order 10082 of October 5, 1949, (14 F. R. 6105) provided as follows:
‡ * * * % * *
4. Before entering into the negotiation of a proposed trade agreement under the Trade Agreements Act, as amended, the Trade Agreements Committee shall submit to the President for his approval a list of all articles imported into the United States which it is proposed should be considered in such negotiations for possible modification of duties and other import restrictions, imposition of additional import restrictions, or specific continuance of existing customs or excise treatment. Upon approval by the President of any such list, as originally submitted or in amended form, the Trade Agreements Committee shall cause notice of intention to negotiate such agreement, together with such list of articles, to be published in the Federal Register. Such notice and list shall also be issued to the press, and sufficient copies shall be furnished to the Committee for Reciprocity Information for use in connection with such hearings as the Committee may hold with respect thereto. Such notice, together with the list or a statement as to its availability, shall also be published in the Department of State Bulletin, Treasury Decisions, and the Foreign Commerce Weekly.
* * * * * * *
7. The notice of the Trade Agreements Committee was published in the May 15, 1950 issue of the Department of State Bulletin (Yol. XXII, No. 567, pp. 763-764) but neither the list nor a statement as to its availability was printed and the notice was also published in the Foreign Commerce Weekly on April 24, 1950, pp. 37 et seq., and it specified where the list could be obtained;
8. That neither notice of intention to negotiate nor the list of articles subject to negotiation was published in the Treasury Decisions.
9. That notice of intention to negotiate and a list of articles subject to negotiation were published in the Federal Register on April 14, 1950 (15 F. R. 2114).
10. It is further stipulated and agreed that the three pamphlets marked “1”, “2” and “3” and initialed “TJMcK” and “REFG” may be received in evidence with particular reference to pages numbered “1”, “2”, “3” and “73” in “1”, page numbered “13” in “2” and pages numbered “12” and “13” in “3”.
[134]*13411. It is further stipulated and agreed that State Department Publication No. 4209, Commercial Policy Series 135, released May 1951, entitled “(Preliminary)” “Analysis of Torquay Protocol of Accession, Schedules, and Related Documents” with particular reference to pages 361, 456 and 457 be received in evidence.

Tbe facts being thus conceded, the only question presented to the court for determination is one of law.

The importation now before the court, which consists of women’s gloves, specifically described in the foregoing stipulation, was classified under paragraph 1532 (a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, and assessed with duty at 35 per centum ad valorem. Plaintiff claims the gloves in question dutiable at the lower rate of 25 per centum ad valorem provided for in paragraph 1532 (a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802.

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Related

Coppersmith v. United States
50 Cust. Ct. 8 (U.S. Customs Court, 1963)
Aris Gloves, Inc. v. United States
44 Cust. Ct. 257 (U.S. Customs Court, 1960)
Aris Gloves, Inc. v. United States
281 F.2d 954 (Customs and Patent Appeals, 1958)

Cite This Page — Counsel Stack

Bluebook (online)
38 Cust. Ct. 131, 154 F. Supp. 203, 1957 Cust. Ct. LEXIS 23, Counsel Stack Legal Research, https://law.counselstack.com/opinion/aris-gloves-inc-v-united-states-cusc-1957.