Brechner Bros. v. United States

58 Cust. Ct. 272, 1967 Cust. Ct. LEXIS 2444
CourtUnited States Customs Court
DecidedApril 13, 1967
DocketC.D. 2959
StatusPublished
Cited by4 cases

This text of 58 Cust. Ct. 272 (Brechner Bros. 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
Brechner Bros. v. United States, 58 Cust. Ct. 272, 1967 Cust. Ct. LEXIS 2444 (cusc 1967).

Opinion

OliveR, Judge:

This case concerns an importation of merchandise described on the invoice as a “Mech. Dressed Crawling .Baby” which was assessed for duty as a doll at the rate of 35 per centum ad valorem under paragraph 1513 of the 1930 Tariff Act, as modified by the Tor-quay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739 and T.D. 52857. Plaintiff claims that the merchandise is properly dutiable at the rate of only 30 per centum ad valorem under the same paragraph, as modified by the Sixth Protocol, of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108 and T.D. 54398, as a figure or image of an animate object, wholly or in chief value of metal, having a movable member or part and a spring mechanism. An alternative claim at the rate of 21 per centum ad valorem under paragraph 1513 was abandoned at trial.

The pertinent sections of the competing tariff provisions read as follows:

Paragraph 1513, as modified by T.D. 52739 and T.D. 52857:

Dolls not composed in any part of any article or material provided for in paragraph 1529 (a), Tariff Act of 1930, not wholly or in chief value of any product provided for in paragraph 31 of that Act, and not wholly or in chief value of china, porcelain, parian, bisque, earthenware, or stoneware_
35% ad val.

Paragraph 1513, as modified by T.D. 54108 and T.D. 54398:

Toys, not specially provided for:

* * * and figures or images of animate objects, wholly or in chief value of metal, if having any movable member or part but not having a spring mechanism, and valued at 30 cents or more per pound, or if not having any movable member or part and valued at 21 cents or more per
ad val.
Figures or images of animate objects wholly or in chief value of metal and not specified above in this item-30%
ad val.

The protest has been submitted for decision pursuant to a stipulation entered into between the p arties. It was agreed therein that plaintiff’s exhibit 1 (received into evidence at the trial) is a representative sample of the imported merchandise; that said exhibit is in chief value of metal and is chiefly used for the amusement of children; and that it has a movable member or part and operates by means of a spring mechanism.

Exhibit 1 measures approximately 4 inches long and resembles a baby dressed in a red robe and wearing a yellow bonnet. A bib is secured about its neck. It is posed in a crawling position, and when [274]*274wound (by means of a key extending from its underside), it moves along a flat surface in the manner of a crawling infant.

Plaintiff’s claim in this case is based upon alternative contentions, namely, that exhibit 1 is not a doll or, if a doll, it is more specifically provided for in paragraph 1513, as modified, as a figure or image of an animate object. Defendant maintains that the imported item is a doll and, as such, properly classifiable within the eo nomine provision for dolls in paragraph 1513, as modified, whether or not it also fits the definition and uses of a toy.

In arguing for its primary contention, plaintiff cites several cases for the proposition that not all objects that resemble human figures are properly within the doll provision. Special emphasis is placed upon the following quoted portion of our decision in Baltimore & Ohio Railway Co. a/c United China & Glass Co. v. United States, 30 Cust. Ct. 255, C.D. 1529:

* * * In Funk & Wagnalls New Standard Dictionary, 1931 edition, page 744, a doll is described as follows:

doll * * * 1. A toy puppet representing a person, and used as a plaything by children, especially by girls.

In Webster's New International Dictionary, 2d edition, 1953, page 767, a doll is described as:

doll * * * 2. A child’s puppet; esp., a toy baby for a child; any similar figure for play or ornament. * * *

In the case of Strauss-E chardt Go. {Inc.) v. United States, 56 Treas. Dec. 428, T.D. 43664, the court, in holding certain Indian babies to be dolls, stated:

* * * We can all testify to the impression made on the mind when the word “doll” is uttered. We think of something that will amuse children, and especially little girls. This idea can not be eliminated from our thoughts when we think of dolls. The mere name indicates quite clearly their use and designation. The evidence in the case at bar does not satisfy us that the dolls in question were not designed for the amusement of children. * * *

The sample of the articles here imported is a potent witness. An inspection thereof does not create such an impression as the court indicated in the Strauss-E chardt case, supra. * * *

The argument concludes that a doll, particularly one for little girls, must be something that “arouses all the feminine instincts of warmth, love and affection which only a little girl can lavish on a doll” and that exhibit 1, being but a piece of metal covered by cloth, having a metal key protruding from its belly, and moving in a “grotesque pattern,” fails to evoke these sentiments.

We are unable to find any substance in this contention. The definitions quoted in the Baltimore dk Ohio Railway case, supra, appear to be completely satisfied by the infant figure as represented by exhibit 1. [275]*275This is particularly true of Webster’s New International Dictionary (2d edition, 1953) definition to wit: “A child’s puppet; esp. a toy baby for a child; * * *” [emphasis added]. Furthermore, we find nothing in the quoted portion of the Baltimore do Ohio case concerning a requisite for arousing feminine instincts of love and affection. The court in the Strauss-Eckardt case, sufra, used the phrase “something that will amuse children” and based upon the stipulation in this case we find that criterion fulfilled.

Moreover, the rosy-cheeked, blue-eyed baby figure, clothed in bright colors and set in a classic crawl position, the subject of the instant protest, suggests the essential characteristics of a child’s doll. The crawling action of the baby, when wound, is very realistic and it is quite a misreading to label it “grotesque.” Certainly the court can take judicial notice of the fact that technological advances have visited the doll making business to the extent that walking, talking, and crying dolls of all sizes and shapes permeate the modern market places. The extent and degree of imaginative and lifelike features incorporated in these products are sometimes almost incredible. However, it is simply a case of today’s children-playing with today’s dolls, and while the product may change, it is in no way manifest that its use by young, would-be mothers has changed.

None of the cases relied upon by the plaintiff can be used to effectively challenge the collector’s finding in this case: M. Pressner & Co. v. United States, 7 Cust. Ct. 106, C.D. 546, dealt with miniature figures of men carrying footballs and sold to adults attending football games; S. S. Kresge Co. v. United States, 25 Cust. Ct. 89, C.D. 1269, involved papier maché figures mounted on simulated grass bases and held to be more like figurines or statuettes than dolls.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Dan-Dee Imports, Inc. v. United States
7 Ct. Int'l Trade 241 (Court of International Trade, 1984)
Janex Corp. v. United States
80 Cust. Ct. 146 (U.S. Customs Court, 1978)
Lewis Galoob Co. v. United States
67 Cust. Ct. 421 (U.S. Customs Court, 1971)
Louis Marx & Co. v. United States
66 Cust. Ct. 139 (U.S. Customs Court, 1971)

Cite This Page — Counsel Stack

Bluebook (online)
58 Cust. Ct. 272, 1967 Cust. Ct. LEXIS 2444, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brechner-bros-v-united-states-cusc-1967.