C. J. Tower & Sons v. United States

45 Cust. Ct. 37
United States Customs Court·Decided July 29, 1960·No. C.D. 2194·Published

Opinions

Donlon, Judge:

The issue here is whether certain grass seed, imported from Canada, is red top seed, as it was described in the [38]*38entry papers; and if it is red top seed, then whether it is eo nomine provided for as bent-grass seed. The collector liquidated the entry at the rate provided in paragraph 763, as modified, for “bent-grass seed (genus agrostis)

Plaintiff is the broker. The importer, Craver-Dickinson Seed Co., concedes that this seed is of the genus agrostis, but contends that within that genus it is properly classified for tariff purposes as red top seed and not as bent-grass seed.

In view of the botanical aspect of the problem, it is not particularly helpful that plaintiff’s sole witness was one who, notwithstanding 80 years’ experience as a seed salesman, was without qualification to throw light on one of the basic problems of the litigation. There was available no specimen of the imported seed. It had all been sold. The witness was not asked whether the seed of the importation was red top seed. Plaintiff’s counsel asserted that it was red top seed, “there seems to be no reasonable doubt about that” (R. 5); but it is well established that assertions of counsel, however vehement, are not proof of the facts asserted. We find in the record no stipulation that the seed is “red top.”

The testimony of plaintiff’s witness was chiefly as to the respective uses of the grass seeds known in the seed trade as bent-grass and red top. Bent-grass is an expensive seed, used for golf courses and in mixtures for lawns. Red top is a much cheaper seed, used by farmers to grow forage crops. It is also used in lawn seed mixtures. In lawn seed mixtures, red top is the “nurse crop,” the seed of the mixture which will germinate quickly (5 to 6 days) and provide a cover, or protection, from the sun, to give the more slowly germinating blue grass of the mixture a chance to grow. The witness did not know of any use of bent-grass as forage seed, which he said was the chief use of red top seed.

From the Summary of Tariff Information, 1929, and the proceedings in Congress on the enactment of the Tariff Act of 1980, as well as the 1948 Summaries of Tariff Information, it appears not only that there are two different grass seeds of commerce known as bent-grass and as red top, but also that there was an effort to induce Congress to bring red top eo nomine within the higher tariff provision for bent-grass. This Congress did not do.

While the invoices describe the seed as red top, and they are in evidence, such documents are self serving and do not suffice to overcome the presumption that the collector has found every fact requisite to his classification of the imported merchandise. The sole evidence before us that identifies this merchandise as red top seed, is a letter from the United States Department of Agriculture, Federal Seed Laboratory, College Farm, New Brunswick, N.J., addressed to the importer, with copy to the collector, which copy is a part of the [39]*39official papers that are in evidence. The circumstances of this communication are significant, and they lend probative value to it.

The laws of the United States require that the Secretary of the Treasury shall deliver to the Secretary of Agriculture samples of seed that is being imported into the United States. The purpose of this requirement is not only to ascertain whether the seed complies with the provisions of the Federal Seed Act, but also to ascertain whether the seed is correctly labeled. Section 302(a) of title III, 53 Stat. 1275, provides as follows:

See. 302. (a) The Secretary of the Treasury shall deliver to the Secretary of Agriculture, subject to joint rules and regulations prescribed under section 402 of this Act, samples of seed and screenings which are being imported into the United States, or offered for import, giving notice thereof to the consignee, and if it appears from the examination of such samples that any seed or screenings offered to be imported into the United States are subject to the provisions of this title and do not comply with the provisions of this title, or if the labeling of such seed is false or misleading in any respect, such seed or screenings shall be refused admission, and the Secretary of the Treasury shall refuse delivery to the consignee, who may appear, however, before the Secretary of Agriculture and show cause why the seed or screenings should be admitted.

The seed of this importation reached Buffalo by truck on August 14, 1957. The official customs notification, as required by section 302(a), supra, was given by the collector to this importer that same day, as follows :

A sample of your importation . . . has been taken by the Customs Service and forwarded to the United States Department of Agriculture for examination under the provisions of the Federal Seed Act of August 9, 1939. Until further advised, seed must be held intact subject to redelivery to Customs custody, if demanded, as provided in the bond given at the time of entry.

Two weeks later, under date of August 28, 1957, the Department of Agriculture reported to the importer, as follows:

The following-described shipment is admitted under the Federal Seed Act and the regulations for its enforcement (T.D. 50071, T.D. 50458, T.D. 51363, and T.D. 52347) :
Entry No._ 3465 — Buffalo
Invoice No.-—
Federal Seed Act No.- NB 1891
Kind of seed- Redtop
Consignor_ A. E. McKenzie Co., Ltd., Toronto, Ont.
Importer of record- C. J. Tower & Sons, 128 Dearborn St.,' Buffalo, N.Y.
Ultimate consignee_ Craver-Diekinson Seed Co.
Distinguishing mark of lot- ODO
Gross weight of lot- 2529#
Total number of bags in lot-26
Steamer_ Truck
Country of origin__ Canada

[40]*40This letter refers to the same entry number as appears in the other official papers which are of record. It was sent by the collector to the court with other relevant papers.

It will be noted that the Department of Agriculture not only passed the seed under the Federal Seed Act, but described the seed as red top, which passed the importation as being correctly labeled.

Defendant argues that Department of Agriculture standards do not control customs procedure, and as to this there can be no doubt. The principle is too well established to require citation of authorities. However, a report of the Department of Agriculture may be helpful in establishing the identity of imported merchandise, leaving to customs procedure the appropriate tariff classification of the merchandise thus identified. Gallagher & Ascher Co. v. United States, 24 Cust. Ct. 1, C.D. 1199, and cases therein cited.

The Department of Agriculture has identified this seed as red top, and has so reported both to the importer and to the collector. If the seed labeled as red top had been found by the Department of Agriculture to be, in fact, something else, the collector had a clear duty, under the statute, to refuse delivery to the importer.

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C. J. Tower & Sons v. United States, 45 Cust. Ct. 37 (cusc 1960).

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