Connor v. United States

41 Cust. Ct. 26
United States Customs Court·Decided July 11, 1958·No. C. D. 2016·Published·Cited by 3 cases

Opinion

LawebNCe, Judge:

This case relates to importations of so-called steel pins or wire pins, having a diameter of 0.294 to 0.296 inches and 1}{ or % inches long.

The collector of customs classified the merchandise as articles, wholly or partly manufactured, composed in chief value of base metal, in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was imposed thereon at the rate of 22% per centum ad valorem.

The five protests enumerated in the attached schedule, which is incorporated herein, were consolidated for hearing and determination.

At the trial, plaintiff relied upon the following three claims which are contained in the protests directly or by amendment:

1. We claim that the merchandise should be classified as rivets brightened, with duty at 15% ad valorem, under paragraph 332, as modified, T. D. 51802.
2. We also claim that the merchandise should be classified under paragraph 331, as modified, T. D. 51802, as nails or spikes made of iron or steel wire, not less than 1 inch in length, nor smaller than 6%ooo of 1 inch in diameter, for which the duty was %o cents per pound. That claim is made in connection with the articles that are 1 % inches long.
[28]*283. On the articles that are % inches long, we made the claim, under paragraph 331, with duty at 1J4 cents per pound, under the provision for other iron or steel nails, not specially provided for.

It was pointed out by plaintiff that the last two claims are predicated upon the length of the particular articles.

The text of the statutes involved herein, so far as pertinent, reads as follows:

Paragraph 397, as modified, sufra:

Articles or wares not specially provided for, whether partly or wholly manufactured:
# # * # * *
Composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal (not including platinum, gold, or silver), but not plated with platinum, gold, or silver, or colored with
gold lacquer:
*******
Other * * *_22%% ad val.
Paragraph 332, as modified, supra:
Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires_15% ad val.
Paragraph 331, as modified, supra:
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_%ojí per lb.

Paragraph 331 of the Tariff Act of 1930:

* * * horseshoe nails, and other iron or steel nails, not specially provided for, 1% cents per pound; * * *.

The evidence introduced at the trial consists of the testimony of Gerard Janssen of Samesco, Hemiksem, Belgium, which was taken before a vice consul of the United States at Antwerp, Belgium, under a commission issued by this court; and also the oral testimony of James G. Edelen.

The substance of Janssen’s testimony follows: He has been a civil engineer for 10 years in charge of the manufacture of wire products with Samesco, Hemiksem, Belgium, the latter appearing to be the seller of wire and wire products made by the firm of Sambre-Escaut in Hemiksem; that he was familiar with the merchandise shipped to J. G. Edelen Co., Inc., Baltimore (for whose account the subject merchandise was imported), having participated in the past 3 or 4 years in its production and having charge of the section in the factory where the articles were produced. As stated by the witness, “* * * I know how the pins are made on the machines”; that “These pins are made on [29]*29rivet machines, solid die single stroke header machines”; and that, in the manufacture of wire pins, “* * * we use hard drawn low carbon steel (mild steel wire).” The witness stated that he knew the material used was steel wire, by reason of a chemical analysis and its mechanical properties. Further, the witness gave the following detailed explanation of the method of producing the merchandise in controversy:

We are starting with wire rods. We draw the wire rods till the final diameter, then we make the pins with the rivet machines. On these machines we cut the length necessary to make the wire pin and we make the two ends as follows: one side with a flat hammer which makes the ehanfered end, the other side with the ejector which will be used to eject the pin. Then the pins are polished with lime and sawdust. The pins are delivered in barrels of 100 lbs. The rivet machines are the only machines used for this processing.

The witness added, “* * * They are not lathed.”

Plaintiff’s witness, James G. Edelen, testified, in substance, that he is president of the J. G. Edelen Co., the ultimate consignee herein, his business being, principally, the manufacturing of hardware and dealing in upholsterers’ supplies. He had been in the general hardware business about 40 years and, during that time, had dealt in various types of nails and rivets, which he had sold in practically all parts of the United States. Among the various nails the witness had dealt in were “common wire nails; miscellaneous wire nails; nails with special points, like needle points; brad points; diamond points; headless; duck-bill points; blunt points; pointless; barbed,” to which he added “Headless. * * * Flat heads; round heads; oval heads; headless.” He referred to the merchandise in controversy, represented by exhibits 2 and 3, as samples of nails without beads. The witness then produced a diamond-point headless barbed nail, about % inch long, a shoe nail, headless and pointless, about % inch long, and a heel nail, also headless and pointless, but 1 inch long. These items were received in evidence as collective illustrative exhibit 4.

The witness produced another sample, received in evidence as illustrative exhibit 5, a double-pointed U-shaped article, of which the witness said: “Some people call them staples, but they are, primarily, known as nails or staples; depends upon what purpose you use them for.”

Counsel for plaintiff stated that the purpose of introducing exhibits 4 and 5 was to illustrate different types of nails, adding that, while “The dictionary indicates that usually nails have heads and points, but there are, I understand, various nails that do not possess those characteristics, such as the type of nail before the Court, which is commonly referred to as a pin * * [Italics supplied.]

The witness, Edelen, was then interrogated in respect to the subject of rivets, although claiming that the articles in controversy are [30]*30often sold as nails.

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Connor v. United States, 41 Cust. Ct. 26 (cusc 1958).

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