Astra Trading Corp. v. United States

65 Cust. Ct. 6, 1970 Cust. Ct. LEXIS 3094
CourtUnited States Customs Court
DecidedJuly 10, 1970
DocketC.D. 4044
StatusPublished
Cited by1 cases

This text of 65 Cust. Ct. 6 (Astra Trading 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 Trading Corp. v. United States, 65 Cust. Ct. 6, 1970 Cust. Ct. LEXIS 3094 (cusc 1970).

Opinion

Newman, Judge:

This case concerns the proper tariff classification for certain automobile spotlights. The merchandise was classified by the Government as “Other” illuminating articles of base metal, and assessed with duty at the rate of 19 per centum ad valorem under item 653.39 of the Tariff Schedules of the United States (TSUS), as modified by Pres. Proc. 3822 (Kennedy Pound), December 16, 1967, 32 F.R. 19002.

Plaintiff has interposed three claims in the alternative:

1. Item 683.65, TSUS, as amended by the Tariff Schedules Technical Amendments Act of 1965, Public Law 89-241, 79 Stat. 933: Electric lighting equipment designed for motor vehicles, 7% per centum ad valorem.

2. Item 685.70, TSUS: Electrical visual signalling apparatus, 7 per centum ad valorem.1

3. Item 688.40, TSUS: Electrical articles not specially provided for, 10 per centum ad valorem.

We overrule the protest, for the reasons stated hereinafter.

[8]*8The record consists of the testimony of Louis Silverman, plaintiff’s traffic manager, and two exhibits introduced in evidence by plaintiff: Exhibit 1 — a representative sample of the auto spotlight; and exhibit 2, illustrative — a photograph depicting the spotlight.

The subject article is a 'hand light with a fifteen-foot cord. At the end of the cord, there is a jack designed to be plugged into a cigarette lighter receptacle of an automobile; and the spotlight is designed specifically to utilize the twelve-volt battery of an automobile as a source of power. The fifteen-foot cord permits the spotlight to be used outside the vehicle. It appears that the spotlight has the following uses: as an emergency light (in lieu of existing lights) to warn oncoming traffic when the car is stalled on the road; to illuminate the car under the hood when servicing the motor; and to illuminate dark areas at night, as when looking for a house or an address. The spotlight is not specifically designed for use, nor is it normally used, when the car is moving, except possibly at a very slow rate of speed, “maybe five miles an hour” (E.16) when the user is looking for a house address at night. When Silverman was pressed on cross-examination to explain how the latter use contributed to the safe and efficient operation of the automobile, he testified (14.17):

A. As far as to the best of my ability, it could possibly be used on certain circumstances on areas, particularly dark, and the spotlight thrown out in front of you might not cover an area in the side of the road, if the visibility is poor and the normal functions of your light is not enough 'because of the fog, I think there can be occasions where it could be utilized. [Emphasis added.]
Judge Foed : Would that be a normal use ?
The Witness: Ho, that is a side use, I would say.

Under all the facts and circumstances, we find that the spotlights are not required for, and indeed do not even contribute to, the safe and efficient operation of an automobile.

Plaintiff and retail stores sell the instant spotlights as automobile accessories, and in the opinion of plaintiff’s witness the spotlight is an accessory.

The Government’s position is that the spotlights, although designed for motor vehicles, are “accessories”, and that item 683.65 encompasses only such articles as would have been classifiable as “parts” of automobiles under paragraph 369(c), Tariff Act of 1930, citing H.E. Eep. Ho. 342, 89th Congress, 1st Session, accompanying the Tariff Schedules Technical Amendments Act of 1965, H.E. 7969, which became Public Law 89-241. Plaintiff, on the other hand, although conceding that the spotlights are “illuminating articles”, argues that they are more specifically provided for under item 683.65 than under item 653.39. Additionally, plaintiff urges that this court may not use extrinsic aids to ascertain Congressional intent in item 683.65 since [9]*9tlie statute is clear; and that to read into the provision the limitation urged by defendant would he creating an ambiguity where none existed.

As we read the language of item 683.65, the word “equipment” is not so definite and certain as to convey an exact understanding of the meaning intended by Congress. Thus, we think it entirely appropriate to examine the legislative history of the provision as an aid to construction. Cf. Amity Fabrics, Inc. v. United States, 51 Cust. Ct. 97, C.D. 2416 (1963).

Item 683.65 was added to the schedules by the Tariff Schedules Technical Amendments Act of 1965. When the bill (H.R. 7969) was before the House of Representatives, the Committee on Ways and Means issued H.R. Rep. No. 342, supra, which states (pages 22-23) that section 30 (headed “Automobile, etc., Pauts.”) involves a number of classes of articles which, although known by more specific names and descriptions, are commonly referred to individually or collectively as “parts” of articles. After referring to the treatment of “parts” under the old tariff act and under the new tariff schedules, the report points out that some of the specific provisions for “parts” in the tariff schedules were carried over from similar provisions in the old act, but that many provisions were derived from fragments of a number of “parts” provisions and reflected rates of duty, which were estimated weighted averages of the complex of rates previously applicable. The report then continues (pages 23, 25):

3. Proposed changes
It now appears in the light of more complete data available that certain of the estimated weighted average rates of duty in the TSUS be changed.
$ $ $ * $ $
(h) Lighting equipment designed for motor vehicles.^ — Subsection (h) of section 30 sets up a new item for lighting equipment designed tor motor vehicles, and parts thereof, at percent ad valorem. This new item 683.65 applies principally to equipment presently covered by item 653.40 [illuminating articles of base metal] for which the rate is 19 percent ad valorem. Under the former tariff schedules the articles covered by proposed new item 683.65 were classified as cmtomotime parts at 8y<¿ percent ad va-lorem. [Italics added in part.]
The new item will apply, for example, to headlamp assemblies consisting of sealed beam units and their frames and mountings. It should be noted, however, that this amendment does not affect the status of sealed beam lamps imported separately; such lamps are specifically provided for m item 686.60.
The new provision is not limited to headlight assemblies; it also covers other motor vehicle lighting equipment such as taillight assemblies and parking light assemblies.

[10]*10The report of the Senate Committee on Finance states that it accepted section 30(h) in the House-passed bill without change (Sen. Eep. Ho. 530 of August 2,1965, pages 25, 29).

It is apparent, then, that only such articles which are automotive parts (formerly dutiable at the rate of 81/2% under paragraph 369(c), Tariff Act of 1930, as modified) were intended by Congress to be covered by the new item 683.65.

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65 Cust. Ct. 291 (U.S. Customs Court, 1970)

Cite This Page — Counsel Stack

Bluebook (online)
65 Cust. Ct. 6, 1970 Cust. Ct. LEXIS 3094, Counsel Stack Legal Research, https://law.counselstack.com/opinion/astra-trading-corp-v-united-states-cusc-1970.