Charles H. Demarest, Inc. v. United States

62 Cust. Ct. 583, 1969 Cust. Ct. LEXIS 3463
CourtUnited States Customs Court
DecidedMay 22, 1969
DocketC.D. 3829
StatusPublished
Cited by1 cases

This text of 62 Cust. Ct. 583 (Charles H. Demarest, Inc. 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
Charles H. Demarest, Inc. v. United States, 62 Cust. Ct. 583, 1969 Cust. Ct. LEXIS 3463 (cusc 1969).

Opinion

OliveR, Judge:

The merchandise involved herein consists of metal and cocoa fiber door mats. It was classified under paragraph 397 of the [584]*584Tariff Act of 1930, as modified by T.D. 54108, and assessed with duty at the rate of 19 per centum ad valorem, as manufactured articles not specially provided for, in chief value of steel.

The plaintiff claims that the merchandise is properly classifiable under paragraph 339 of the said tariff act, as modified, supra, dutiable at the rate of 17 per centum ad valorem, as household utensils not specially provided for, in chief value of steel.

The merchandise and the issue at bar are substantially the same as in the case of Providence Import Co., Inc. v. United States, 55 Cust. Ct. 243, C.D. 2584 (1965), which was duly incorporated into the instant case.

The pertinent provisions of the statutes involved are as follows:

Classified under paragraph 397, Tariff Act of 1930, as modified by T.D. 54108:

Articles or wares not specially provided for, whether partly or wholly manufactured:
$ ‡ ‡ ‡ ‡ ‡ $
Composed wholly or in chief value of iron, steel, copper, brass, nickel, pewter, zinc, aluminum, or other base metal (except lead), but not plated with platinum, gold, or silver, or colored with gold lacquer:
$ $ $ ‡ ‡ $
Not wholly or in chief value of tin or tin plate:
«J» «fs «I» »[» «I» »Í»
Other, composed wholly or in chief value of iron, steel, brass, bronze, zinc, or aluminum * * *_19% ad val.

Par. 339, Tariff Act of 1930, as modified, supra:

Table, household, kitchen, and hospital utensils, and hollow or flat ware, not specially provided for, whether or not containing electrical heating elements as constituent parts:
*******
Not plated with platinum, gold, or silver, and not specially provided for, composed wholly or in chief value of—
*******
Other base metal:
* * * * * * *
Other_17% ad val.

The issue is whether the cocoa fiber mats at bar are “household utensils” within the meaning of paragraph 339, supra, or whether the mats were properly classified by virtue of their base metal frames as [585]*585manufactured articles, not specially provided for, in chief value of steel, under paragraph 397, supra.

The record at bar consists of the testimony of two witnesses for the plaintiff, the incorporated record in the case of Providence Import Co., Inc. v. United States, supra, and one exhibit marked plaintiff’s exhibit 2 which is a door mat 14 by 24 inches in size, and is substantially the same as exhibit 1, the door mat in the incorporated case.

Harold H. Demarest, the plaintiff’s first witness, testified that he was president of the plaintiff corporation for the past ten years. The corporation was engaged in the business of general importing of Far Eastern materials, raw materials and some finished products. Mr. Demarest stated that he was familiar with exhibit 2, the merchandise at bar, as well as the merchandise in the incorporated case, exhibit 1, and that the two exhibits in his opinion were identical in every materia] respect. Based on his testimony the record in the Providence Import case, supra, was incorporated herein without objection by the defendant.

George H. Fisher, the plaintiff’s second witness, testified that he was president of Allied Mat & Matting, Inc., importers and jobbers, handling all types of mats and mattings. His experience dates back to 1922. He stated that he had been consulted quite often by the Appraiser’s office as an expert on mats and that he had appeared as a witness in behalf of the Government in customs classification cases involving such merchandise. He stated that he had no interest in the instant case and was not associated in any way with the plaintiff herein or with the plaintiff in the incorporated case.

In order to carry on his business, he testified that it was necessary for him to become familiar with the products he sold. In connection with this work he traveled extensively all over the United States, and handled mats and matting not only for institutional uses, i.e., those sold to janitor supply houses, hotel and restaurant suppliers, ship chandlers, factory mill supply companies, hospitals and other institutions, but also sold to department stores and chain stores for home use. Concerning door mats like exhibits 1 and 2, his company sold such door mats to the house furnishing departments of chain stores, but never sold them to commercial or institutional users or suppliers.

The witness testified that in his travels throughout the United States he made a special effort to note the quality and uses of mats since he is in the business of selling mats and considers himself “mat conscious”. He generally examined and looked at mats at every opportunity. However, he never saw such mats as exhibits 1 and 2 used as commercial or institutional mats, and that based on his experience throughout the United States such mats are not suitable for commercial or institutional use because they are entirely too small and are not sturdy enough to stand up under heavy traffic such as exits in a public building. [586]*586Lighter weight mats like exhibits 1 and 2 are not recommended for public use but would be sold only to homeowners or people in apartments. They are used in front of an individual apartment door, and in his opinion, the chief use is home use, since the mats are household mats whose function is cleaning shoes.

The witness stated that his testimony would apply to mats in sizes 16 x 27 inches, and also 18 x 80 inches, which are household sizes. His experience throughout the United States, he stated, was not limited to household mats only, but related to all types of mats and matting. He added that he had seen mats like exhibits 1 and 2 used only in a few instances in private homes or private apartments, and that he personally had not sold the mats but that such sales had been made under his supervision. His experience in mat and matting began in 1922. He began handling the particular mat like that at bar in 1958. The only way he ever saw it used was as a household mat, which was its primary use. Geographically, his travel and experience was from coast to coast and from Maine to Florida.

This case is in effect a retrial of the issue in Providence Import Co., Inc. v. United States, supra, the record of which the plaintiff has had incorporated herein. In that case the witness testified that he had sold similar cocoa mats to household jobbers, chain variety stores, department stores and various other retail outlets; that they were unsuitable for institutional use, and that he had seen such mats in front of front doors and back doors of private homes in Westchester, New York, Evanston, Illinois, and St. Louis, Missouri; and that he had sold such mats through salesmen under his control in an area from Louisville, Kentucky, to Minneapolis, Minnesota, and from Kansas City, Missouri, to Youngstown, Ohio.

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Bluebook (online)
62 Cust. Ct. 583, 1969 Cust. Ct. LEXIS 3463, Counsel Stack Legal Research, https://law.counselstack.com/opinion/charles-h-demarest-inc-v-united-states-cusc-1969.