Border Brokerage Co. v. United States

64 Cust. Ct. 331, 1970 Cust. Ct. LEXIS 3162
CourtUnited States Customs Court
DecidedApril 16, 1970
DocketC.D. 3999
StatusPublished
Cited by5 cases

This text of 64 Cust. Ct. 331 (Border Brokerage Co. 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
Border Brokerage Co. v. United States, 64 Cust. Ct. 331, 1970 Cust. Ct. LEXIS 3162 (cusc 1970).

Opinion

Rosenstein, Judge:

The merchandise involved herein, described on the invoices as “Skeena” brand “Clam Nectar”, and imported from Canada in airtight containers, was assessed with duty tmder TSUS item 114.50 at 17.5 per centum ad valorem as clam juice, and is claimed dutiable at 2 cents per gallon under TSUS item 166.40 as beverages, not specially provided for.

The competing provisions read as follows:

[Classified] Schedule 1, Part 3, Subpart E Shellfish juices in airtight containers:
114.50 Clam juice_ 17.5% ad val.
[Claimed] Schedule 1, Part 12, Subpart B
Subpart B headnote:
1. The provisions of this subpart cover only products fit for use as beverages, and do not apply to any product containing 0.5 percent or more of ethyl alcohol by volume or to any product described in subpart A of this part.
sfi jfi % jJí H: ❖ #
166.40 Beverages, not specially provided for_ 20 per gal.

The importation is a mixture consisting of two parts clam juice (the liquid drawn off from steamed clams) to one part water, and salt.

The sole witness herein, president of the Canadian company which processed the subject merchandise, testified that the “natural” undiluted clam juice (which he does not export) is too bitter to drink, whereas the imported diluted juice is potable. Salt is added for flavoring. The label on the imported container describes the contents as “Skeena” brand “Clam Nectar” and bears the statement, “Natural Juice-Water and Salt added”.

The issue before us is whether the merchandise at bar is, by reason of the added water and salt, something more than the “clam juice” provided for in the tariff schedules and is properly classifiable, as [333]*333plaintiff claims, under the “basket” provision for “beverages, not specially provided for”.

Resolution of this issue requires determination of what Congress ment by the term “juice” in the tariff schedules. It is a basic rule that “unless the contrary appears, statutory words are presumed to be used in their ordinary and usual sense, and with the meaning commonly attributable to them.” De Ganay v. Lederer, 250 U.S. 376, 381 (1919); Armand Schwab & Co., Inc. v. United States, 32 CCPA 129, C.A.D. 296 (1945). It rests with the court, as a matter of law, to ascertain such meanings and, in reaching any conclusion therein, it may draw upon its own judicial knowledge, consult any relevant authority which may be of assistance to it, or consider the testimony, which is advisory only, of witnesses upon the point. Dweck Linen Importing Co. v. United States, 43 Cust. Ct. 111, C.D. 2113 (1959).

The term “juice” is defined in Funk & Wagnalls New Standard Dictionary of the English Language (1942) as—

1.The fluid part of vegetable or animal matter; especially, the expressible watery matter in fruits, containing usually the characteristic flavor, and (chiefly in the plural) the fluids of the body.

and in Webster’s Neto International Dictionary, 2d edition, unabridged (1953) as—

1. The extractable fluid contents of plant cells or plant structures, consisting of water holding sugar or other substances; as the juice of grapes. [Emphasis copied.]
2. The fluid content of animal flesh; esp., pi. all the fluids in the body; also, a fluid present in cancer.
3. Any liquid extracted from a body; also, an essence.

Although “clam juice” per se has never been the subject of litigation, we find that the term “juice”, where used in conjunction with other food products, has the same meaning for tariff purposes as that found in the lexicons.

Thus, in Smith v. Rheinstrom, 65 Fed. 984, 985, 13 CCA 261 (6th Cir. 1895), involving cherry juice concentrated to one-fifth of its natural state to which alcohol was added, Judge Taft held that the mixture was not cherry juice within the eo nomine provision therefor in the Tariff Act of 1890, stating that—

The juice of vegetables or fruit is nothing but the sap obtained by expression.

He also noted that, having regard to the difference in color, weight, strength as a flavoring ingredient, and cost, it was “a different article for dutiable purposes than cherry juice.”

[334]*334In United States v. Rich, 176 Fed. 732, 106 CCA 278 (2nd Cir. 1910), an importation consisting of fruit juices which had some water removed by evaporation was held to be dutiable by similitude as fruit juice under paragraph 299 of the Tariff Act of 1897. The court noted that the fruit juice imported at the time of passage of that act in 1897 was the juice as it was expressed from the fruit.

Also, in Curtice Bros. & Co. v. United States,1 5 Treas. Dec. 719, 720, T.D. 23987—G.A. 5205 (1902), involving crushed raspberries consisting of over seven parts water to one part solid matter, and classified as fruit juice, the Board of General Appraisers stated that—

"We are satisfied that the merchandise in question can not be classified as “fruit juice,” as that term would merely include the juice of the fruit obtained by expression, being nothing more or less than the sap, as held by Judge Taft in Smith v. Rheinstrom: (65 Fed Rep., 984), where he uses this language: “The juice of the fruit is nothing but the sap obtained by expression.” Rote, also, In re Mihalovitch (G.A. 4296), affirmed by the circuit court for the southern district of Ohio, and In re Downing (G.A. 4663), where wild cherries in alcohol, the juice of the cherries having become diffused in the alcohol, were held not to be cherry juice by similitude.

The Dictionary of Tariff Information, 1924, and the Summary of Tariff Information, 1929, published by the United States Tariff Commission, also state, at pages 116 and 1524, respectively, that—

Cherry juice and other fruit juices are obtained by pressing or crushing the fresh fruit.

Thus, “juice”, in the common understanding of the term, is the natural, undiluted fluid expressed from fruits or animal or vegetable matter.

The early publications of the Tariff Commission did not deal with clam juice as a commodity inasmuch as that article was enumerated for the first time in the Tariff Act of 1930. (Paragraph 721 (b) thereof provides for “Clams, clam juice, or either in combination with other substances, packed in air tight containers”.) However, in the Su/m-maries of Tariff Information, 1948, prepared by the Tariff Commission in response to a resolution of the House Ways and Means Committee directing the Commission to rewrite or bring up to date the summaries of tariff information, we find the following (Volume 7, Part 2, page 145) :

The products covered by this summary consist almost entirely of canned clam chowder, and canned clam juice, broth, nectar, [335]*335cocktail, and bouillon.

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Bluebook (online)
64 Cust. Ct. 331, 1970 Cust. Ct. LEXIS 3162, Counsel Stack Legal Research, https://law.counselstack.com/opinion/border-brokerage-co-v-united-states-cusc-1970.