Border Brokerage Co. v. United States

65 Cust. Ct. 464, 1970 Cust. Ct. LEXIS 3001
Procedural entryThis page is a short order in Border Brokerage Co. v. United States. Read the opinion of the Court — 60 Cust. Ct. 487
United States Customs Court·Decided November 12, 1970·No. C.D. 4124·Published

Opinion

KichaRdsoN, Judge:

The merchandise of this protest consists of retort crates and aluminum trays which were imported at Blaine, Washington, from Canada. The crates were classified in liquidation under item 692.60 of the Tariff Schedules of the United States at the duty rate of 16 per centum ad valorem. The trays were classified in liquidation under item 657.40 of the tariff schedules at the duty rate of 19 per centum ad valorem.

In its protest plaintiff claims that the crates and trays should be classified (1) under item 640.30 of the tariff schedules at 10 per centum ad valorem, and (2) under item 661.70 of the tariff schedules at 12% per centum ad valorem. At the trial plaintiff sought to amend the protest to include the additional claim that the trays were dutiable as an entirety with the crates under the provision under which the crates were classified separately, namely, item 692.60 of the tariff schedules. The proposed amendment was granted by the trial court on condition that plaintiff file a written motion therefor with the court. And in its brief plaintiff endeavors to add still another claim to the protest, namely, that the trays are parts of vehicles provided for in item 692.60 of the tariff schedules.

Claims in a protest proceeding before the Customs Court are, of course, limited to those which are framed in the protest as originally filed or as properly amended. In this protest proceeding the record shows that plaintiff failed to file a written motion to amend the protest as directed by the trial court. Consequently, the proposed amendment which plaintiff sought to add to the protest in open court is not before the court by reason of non-compliance with the direction of the trial court to submit the motion in writing (R.4). See Memorandum to Accompany Order dated March 24, 1969 in Mira-Flex Watch Corporation v. United States, protest 63/22271, etc. And neither is the claim for parts of vehicles under item 692.60 of the tariff schedules (trays) as set forth on page 19 of plaintiff’s brief before the court. No attempt was even made by plaintiff to amend its protest [466]*466to add this claim. Hence, it follows from the foregoing that the only claims presently before the court are those set forth in the protest.

The competing tariff provisions read as follows :

Classified:
(Retort crates)
Schedule 6, Part 6, Subpart B:
692.60 Vehicles (including trailers) not self propelled, not specially provided for, and parts thereof_ 16% ad val.
(Trays)
Schedule 6, Part 3, Subpart G:
657.40 Articles of aluminum, not coated or plated with precious metal_ 19% ad val.
Claimed:
(Retort crates and trays)
Schedule 6, Part 3, Subpart A:
Drums, flasks, casks, cans, boxes, lift vans, and other containers (except pressure containers in items 640.05 and 640.10 and collapsible tubes in item 640.40), all the foregoing, of base metal, chiefly used in the packing, transporting, or marketing of goods:
*******
640.30 Other_ 10% ad val.
(Retort crates and trays)
Schedule 6, Part 4, Subpart A:
Industrial machinery, plant and similar laboratory equipment whether or not electrically heated, for the treatment of change of temperature, such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing, or cooling; instantaneous or storage water heaters, non-electrical; all the foregoing (except agricultural implements, sugar machinery, and machinery or equipment for the heat-treatment of textile yarns, fabrics, or made-up textile articles) and parts thereof:
*******
661.70 Other_ 12.5% ad val.

[467]*467In evidence as illustrative exhibit 1 is a picture of a retort crate of the type used at the San Juan Island Cannery. And illustrative exhibit 2 in evidence is a picture of a retort like tbat which is located at the plant in the San Juan Island Cannery. Illustrative exhibit 1 is not presently 'before the court. This exhibit was transmitted along with the other exhibit in the case together with the official papers and trial record to the West Coast at the request of plaintiff’s counsel to assist them in the preparation of their brief. Though requested, the illustrative exhibit 1 was never returned to the court. However, the court is able to proceed with the disposition of the case, notwithstanding the absence of this document, there being sufficient evidence in the record of a description of a retort crate.

Only one witness testified at the trial, and the testimony elicited from this witness does not appear to be in dispute. W. Gordon Hermenson, superintendent of the San Juan Island Cannery, testified that he had been engaged in the canning industry for 21 years, and has had opportunity to work with the retort crates and trays in issue (R.5-6). Mr. Hermenson testified that the retort crates as depicted in illustrative exhibit 1 are crates about 38 inches by 38 inches with two swivel and two stationary wheels (R>.11-12), that the swivel wheels are used to guide the crate (R..12), that the crates are loaded with canned peas, or canned peas and carrots, and are then pushed into retorts which he indicated to be a large pressure cooker into which a large quantity of uncanned vegetables are placed for cooking (R.10).

The witness explained the interrelation between the retort crates and the retorts in the following manner: The retort crates are loaded with uncanned vegetables 'by a hydraulic hoist, then the retort crates are pushed into the retort where the vegetables are cooked by steam for 25 minutes and then cooled for 10 minutes, and then, upon completion of this process, the doors of the retort are opened and the crates are conveyed over to the unloading operation (R.11). Mr. Hermenson also stated that he had never observed the retort being used alone to cook vegetables without the retort crate (R.13). And he had never observed retort crates being used in any other manner than as described by him (R..14).

On cross-examination Mr. Hermenson testified that the retort crate can be referred to as a moving support or container for the conveyance of bulky Objects (R.17), and that the retort crate is merely used to convey the materials that are to be treated in the retort (R.20). And he also stated that the trays are used exclusively with the retort crates (R.17-18), but admitted that trays similar to those in issue can be used to carry articles without the use of the crate (R.19), and that he had seen trays similar to those in issue being used in warehouses for the separation of cans (R.21).

[468]*468It was also brought out in the evidence that the aluminum trays are thin and flexible, have no sides, are shaped to fit inside of the retort crates, are perforated by a number of two-inch holes, and are used to separate layers of cans loaded into the crates, and permit the free flow and circulation of steam through and around the cans when the crate is inside the retort.

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Border Brokerage Co. v. United States, 65 Cust. Ct. 464, 1970 Cust. Ct. LEXIS 3001 (cusc 1970).

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