Astra Teading Corp. v. United States

51 Cust. Ct. 132
CourtUnited States Customs Court
DecidedNovember 7, 1963
DocketC.D. 2420
StatusPublished
Cited by5 cases

This text of 51 Cust. Ct. 132 (Astra Teading Corp. 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
Astra Teading Corp. v. United States, 51 Cust. Ct. 132 (cusc 1963).

Opinion

Lawrence, Judge:

An importation described in the entry papers as “Camping Knives” was classified by the collector of customs within the provision for “knives by whatever name known, * * * which have folding or other than fixed blades or attachments,” in paragraph 354 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 354), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and duty was imposed thereon at the rate of 17y2 cents each and 27i/z per centum ad valorem.

Plaintiff relies upon the claim in its protest that said merchandise should be classified in paragraph 397 of said act (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as articles or wares not specially provided for, in chief value of base metal, which are made dutiable at 20 [sio 21] per centum ad valorem.

Paragraph 354 of the Tariff Act of 1930, as modified, supra, a certain portion thereof being stressed, reads as follows:

Penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all lemves 6y whatever name lenown, including such as are denominatively mentioned in the Tariff Act of 1930, wMeh have folding or other than fixed blades or attachments, all the foregoing (except penknives and [133]*133poeketknives which have folding blades and steel handles ornamented or decorated with etchings or gilded designs or both), valued at more than $6 per dozen_17%'/ each and 27%% ad val.

Paragraph 397 of said act, as modified, supra:

Articles or wares not specially provided for, whether partly or wholly manufactured:
Composed wholly or in chief value of iron, steel, * * * but not plated with platinum, gold, or silver, or colored with gold lacquer:
Not wholly or in chief value of tin * * * :
Carriages, drays, * * *
Other * * *_20% ad val.

At the trial, plaintiff introduced a sample of the subject merchandise, which was received in evidence as plaintiff’s exhibit 1; also, plaintiff’s illustrative exhibit 2, a leather case for carrying the article in a holster.

Plaintiff’s exhibit 1 is composed of a handle, fashioned somewhat like a conventional pocketknife, the metal portion of the handle being covered with deer horn or a simulation thereof, and within the handle are the following articles: Knife blade, spoon, scissors, can opener and bottle opener, saw, fork, corkscrew, screwdriver, file, “utensil” knife, and awl.

The fork and spoon are of the conventional size; the knife blade is relatively large, approximately Sy2 inches long, and has a sharp cutting edge. Based upon the testimonial record, those three items and the bottle and can opener would appear to be the predominant features of the article. The “utensil” blade, about 2 inches long with a sharp edge, and other attachments doubtless have their appropriate applications.

Two witnesses were called to testify, both of whom appeared on behalf of the plaintiff.

Edward Thaler testified that he was employed by the plaintiff company as a salesman, having been previously employed in the same capacity by Leibermann & Waelchli Co., Inc. As a salesman, he had been familiar with merchandise like plaintiff’s exhibit 1 some 15 to 18 years. He had sold the article throughout the United States “to the camping trade, Army and Navy stores and sporting goods stores.” He testified to their use “in camping sites and fishing trips” and that “It was used for eating food, cutting fish, and different things, cutting beef, and many things.” When asked which of the utensils were most commonly used, the witness replied, “the knife and the fork and the can opener,” to which he added later “The spoon.” The witness stated that exhibit 1 is sold as a camping unit.

[134]*134Plaintiff’s second witness, Mrs. Jeanne Thomas, a housewife and Girl Scout leader, testified to the use of exhibit 1 on camping trips during the past 6J years. As a leader of a Brownie Troop, consisting of girls between the ages of 7 and 10, she had used the fork, the spoon, can opener, and perhaps the saw, pointing out that the Brownies are not allowed to use the knives. The witness described the use of the commodity on a camping trip “in the daytime, where the girls prepare their own meal, make their own fire.”

The sole question for our determination is whether an article, such as plaintiff’s exhibit 1, is within the intendment of the provision for “all knives by whatever name known, including such as are denomina-tively mentioned in the Tariff Act of 1930, which have folding or other than fixed blades or attachments * *

An examination of the various tariff provisions for knives, together with the judicial history of those provisions, leads to the conclusion that the collector’s classification should be sustained.

The provision for “all knives by whatever name known, * * * which have folding or other than fixed blades or attachments” was first contained in paragraph 152 of the Tariff Act of 1909.

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Bluebook (online)
51 Cust. Ct. 132, Counsel Stack Legal Research, https://law.counselstack.com/opinion/astra-teading-corp-v-united-states-cusc-1963.