Besler v. United States

76 Cust. Ct. 231, 417 F. Supp. 1041, 76 Ct. Cust. 231, 1976 Cust. Ct. LEXIS 1047
CourtUnited States Customs Court
DecidedJune 25, 1976
DocketC.D. 4661; Court No. 72-1-00043 and Protest No. 70/64262
StatusPublished
Cited by1 cases

This text of 76 Cust. Ct. 231 (Besler 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
Besler v. United States, 76 Cust. Ct. 231, 417 F. Supp. 1041, 76 Ct. Cust. 231, 1976 Cust. Ct. LEXIS 1047 (cusc 1976).

Opinion

Richardson, Judge:

The merchandise the subject of these joint actions, described as Homrich-Internegative Printers and various parts thereof, was imported from West Germany and entered at the ports of Nogales, Arizona, in 1968 and Chicago, Illinois, in 1971. The printers were classified under TSUS item 722.18, as modified by T.D. 68-9, as other enlargers and camera-enlargers at the rate of 13% or 9% ad valorem depending upon date of entry. The parts were classified under TSUS item 722.34, as modified by T.D. 68-9, as other [232]*232parts of any of tbe foregoing enlargers and camera-enlargers at tbe rate of 18% or 12% ad valorem depending upon date of entry.

It is claimed by plaintiffs that tbe merchandise should be classified under TSUS item 722.94, as modified by T.D. 68-9, as other equipment specially designed for photofinishing (still pictures), not specially provided for, at the rate of 9% or 6% ad valorem, depending upon date of entry, or, alternatively, under TSUS item 688.40, as modified by T.D. 68-9, as electrical articles and electrical parts of articles, not specially provided for, at the rate of 10% or 6.5% ad valorem, depending upon date of entry. Defendant claims that the merchandise should be alternatively classified under TSUS item 722.16, as modified by T.D. 68-9, as other cameras other than fixed focus valued over $10 each at the duty rate of 13% or 9% ad valorem, depending upon date of entry.

Leslie G. Ebeling, vice president and general manager of Sickles, Inc., the ultimate consignee and producer and distributor, among other things, of products relating to the duplication of slides and film strips, testified that h6 is familiar with the imported printers and knows what they are used for, has seen them in use, and that his company sells, assembles, manufactures and services them. He stated that the primary use of the imported printers (3 models, IP 35, junior and intermediate, which vary only in the amount and degree of convenience features) was to make duplicate slides or transparencies from master slides or transparencies onto an unexposed film loaded into the camera head. And the exposed film is then removed from the camera head and processed with chemical baths to develop the latent image. The developed film is either cut and mounted into slides, if it is to be a slide, or allowed to remain in strip form if it is to be a film strip.

The witness explained the manner in which the printers function. The unexposed film is transported from the supply reel to a position above the lens and exposed in that position. A light source located in the base of the printer produces illumination. The light shines through a transparent medium known as a slide or transparency. The light is collected by the lens and is then imaged on the exposed film positioned above the lens. No movement of the film takes place during exposure. There are timing devices and electronic devices in the printer which provide the sequencing and timing of the shutter and movements of the film to produce the proper imaging. In normal usage the size of the transparency and the size of the image on the film are the same (the printers can produce a duplicate smaller than the master 4x5 down to 35 mm. or larger than the master but limited by the size of the unexposed film).

The witness also testified that the printers are used to make inter-negatives, that is, to produce negatives from transparencies.

[233]*233These are the principal uses of the printer according to the witness who testified that they are sold mainly by Sickles, Inc. to professional photofinishers who are desirous of producing duplicate slides, film -strips and internegatives.

With respect to electrical aspects of the printer, Mr. Ebeling ■testified that the camera heads can only be used with other electronic ■devices incorporated in them. The printers must have an electrical source of power. The light source is an electric light bulb. The film transporting mechanism is electric motor driven. The pressure plate holding the film in a flat position during photographic exposure is •electrically operated and uses a solenoid. The film advance motor which moves the film into the exposed side of the take-up is an electric motor. The timer which controls the length of time of exposure of the film to light is electronic. The opening and closing of the photographic mirror shutter is controlled by an electronic solenoid.

The witness also testified at some length to other functions of the printers which may be summarized by reference to functions appearing in sales literature received in evidence as exhibit Bl. These other features are: Print Slides . . . from negatives . . . color or black and white, Crop . . . portion of a transparency as a new slide . . . straighten slides, Color Correct . . . twist a dial to add or change color . . . make tinted slides from black and white, Creates Special Epeects . . . montage, mask, screen, color mood, dodge, bum-in, etc.

And on the subject of color additional literature received in evidence during the testimony of the witness Ebeling in the form of an instruction manual (exhibit B2, page 10) states:

Dialable Color Filter Light Source - the color head represents a unique, continuous filtering device. It has been developed in close consultation with numerous large photofinishing establishments. . . .

And the witness concluded his testimony by stating as follows (R. 78-79):

Q. Mr. Ebeling, the merchandise which is in issue in this case and depicted on Plaintiff’s Exhibits 1, 2 and 3, in your opinion, are those devices enlargers? — A. No, sir.
Q. Are they cameras? — A. No, sir.

David Kleiman, owner and president of Kaufman and Eavry Co., commercial photographers owning subsidiary companies doing professional and amateur finishing services and art work for slide work presentation through a lettering company, testified that his company owns a model IP 35 Homrich printer and owns approximately 18 enlargers of various types, that the printer is used for duplicating which he explained was high mass production of slides of the same [234]*234size — one to one. The witness stated that in his opinion the printer depicted in exhibit 1 is not an enlarger, is not a camera, but is a duplicator which is used in photofinishing.

Kendrick O. Richardson, former director of sales development of photofinishing for Eastman Kodak Company, now a columnist for Photo Marketing Magazine, and a consultant for a photofinishing association, testified that he has used an Emby-Homrich printer, has seen them used and is familiar with them. He stated that in his opinion they are for the purpose of duplicating slides, and that he calls them photofinishing equipment for making duplicate slides or for making internegatives. He said they are not cameras, camera-enlargers or enlargers, and that during the years he serviced the photofinishing industry he observed photofinishers having printers such as the imported printers on their premises, observed how they were used, and that to his knowledge they were never regarded as enlargers by the photofinishing trade he solicited.

John R.

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Related

United States v. Besler
557 F.2d 270 (Customs and Patent Appeals, 1977)

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Bluebook (online)
76 Cust. Ct. 231, 417 F. Supp. 1041, 76 Ct. Cust. 231, 1976 Cust. Ct. LEXIS 1047, Counsel Stack Legal Research, https://law.counselstack.com/opinion/besler-v-united-states-cusc-1976.