C. J. Tower & Sons of Buffalo, Inc. v. United States

57 Cust. Ct. 20, 1966 Cust. Ct. LEXIS 1863
United States Customs Court·Decided June 23, 1966·No. C.D. 2718·Published·Cited by 3 cases

Opinions

Kao, Chief Judge:

The two cases here involved, which have been consolidated for purposes of trial, pose the question of what is the proper rate of duty to be levied upon an importation of metal articles described in the invoices as spiral nails.

The collector of customs at the port of entry classified this merchandise as steel bars within the purview of paragraph 304 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and, accordingly, assessed duty thereon at the rate of 1% cents per pound or at the rate of 10y2 per centum ad valorem, depending upon value.

It is the contention of plaintiff that these articles are dutiable either at the rate of %0 cent Per pound as nails or spikes made of iron or steel wire, or at the rate of y2 cent per pound as spikes, not specially provided for, within the provisions of paragraph 331 of said tariff act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802.

The language of the respective provisions appears as follows:

Paragraph 304, as modified, sufra—
Bars, whether solid or hollow (except hollow bars and hollow drill steel valued above 4 cents per pound) :
* $ ‡ #
Valued over 12 cents but not over 16 cents per pound- 1.50 per lb.
Valued over 16 cents per pound_ 10%% ad val.
[22]*22Paragraph 331, as modified, suprar—
Nails, spikes, tacks, brads, and staples, made of iron or steel wire:
Not less than one inch in length nor smaller than sixty-five one-thousandths of one inch in diameter_ 2/10‡ per lb.
$ $ $ $ $ ‡ ‡
Spikes, tacks (not including thumb tacks), brads, and staples, not specially provided for_ yz$ per lb.

Two samples of the merchandise in issue are in evidence as, respectively, plaintiff’s exhibits 1 and 2. They are alike in that they are both spirally fluted metal bars approximately 11% inches in length, without head or point. They differ only in the fact that one end of exhibit 2 is slightly tapered or beveled.

John W. Webster, vice president and general manager of D. B. Frampton & Co., Doweloc Division, of Columbus, Ohio, the true importer of the subject merchandise, testified on behalf of plaintiff. This witness, who has been involved in all facets of the company’s business, including production, engineering, purchasing, selling, and administration, for the 10 years of his association therewith, personally placed the order for the merchandise at bar. It was intended for use in the company’s manufacturing operations which consist of the production of a special type of flooring called “Doweloc” used in railroad cars, gymnasiums, bowling alleys, squash courts, industry, and the like.

The item which was ordered from The Steel Co. of Canada was a so-called “Ardox nail” with the head and point cut off, and in the case of plaintiff’s exhibit 2, with a taper on the end. According to this witness, he has ordered similar items in the United States where they are commonly called “dowels.”

With the aid of a miniature section, introduced in evidence as plaintiff’s illustrative exhibit 3, Mr. Webster described the manufacturing process of a “Doweloc” floor as follows:

* * * Actually, most of the planks or panels are one foot wide and composed of 14 of these four-quarter strips turned on edge after they have been faced, tongued, and grooved, which you can see here. So that it makes a plank one foot wide, and we make it in lengths up to 70 feet long.
H: $ ‡ ‡ ‡ ‡ ‡
After the components have been turned on edge and assembled by hand they are squeezed laterally and vertically to hold them together tightly.
❖ ❖ • H« * H* Hi
* * * Then a drill is put through the lateral or the width of the entire plank to form a hole that in diameter is to the pitch diameter [23]*23of the dowel, which is then inserted through hydraulic hammer-head pressure.

The witness further explained that hydraulic hammerhead pressure is in reality a pressure pin in a tube which pushes the dowel through the scant hole which has been drilled laterally through the strips. It has the appearance of a hammerhead except that it is slightly concave and, in fact, is a development beyond the hand hammer which had previously been used for this purpose. As pressure of 2,700 pounds per square inch is applied, the dowel is forced through the hole in the planks, and since the crest of the flutes is of greater diameter than the drilled hole, the dowel forms its own grooves in the wood as it is being pushed, by spinning, and by this process the planks are held together.

These articles were described as having three diameters: The root, or smallest diameter, was given as 0.33 of an inch; the outside, or crest diameter, as 0.38 of an inch, and the pitch, or mean diameter, as halfway between. Originally they were ordered without head or point, but proved unsatisfactory as the articles tended to jam inside the machine, and later importations of this merchandise were of the one tapered end variety. As is evidenced by the appearance of plaintiff’s exhibit 2, the taper is exceedingly slight, barely discernible, and although it was characterized in the record as a pointed end, we would not consider it to be such irnder any reasonable interpretation of the word “pointed.”

Mr. Webster identified the two metal components of exhibit 3, which are representative of the imported merchandise, and pointed out that one of them is sawn through the longitudinal section to illustrate the way in which these articles are inserted. A third metal object in the exhibit was stated to be a nail. The only other uses of such or similar articles with which this witness was familiar were as substitutes for S-irons in holding the ends of crossties together, but that would be of a different size, or to fasten timbers together in the construction of wood bridges.

It further appears from the testimony of this witness that, in the terminology of the industry, both in Canada and in the United States, spirally fluted articles of the type here involved are known as Ardox nails, although his company prefers to call them dowels. In his opinion, they would properly be considered to be nails, or spikes which he regarded as simply large nails, since they are composed of metal and serve the function of holding several pieces of wood or other material together. While he declined to qualify himself as an expert on the subject of nails, he stated that his company had purchased considerable quantities of nails in connection with installations of its floorings; that some of those nails had neither heads nor points, although the [24]*24majority did, and that blunt-end nails are becoming more prevalent since pointed nails have a tendency to canse wood to split.

Although this witness had not seen production procedures of the Canadian manufacturer of the merchandise at bar, he had seen similar articles manufactured by the Screw & Bolt Corp. of America in Pittsburgh, Pa.

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C. J. Tower & Sons of Buffalo, Inc. v. United States, 57 Cust. Ct. 20, 1966 Cust. Ct. LEXIS 1863 (cusc 1966).

57 Cust. Ct. 20 (C. J. Tower & Sons of Buffalo, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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