Cornet Stores v. United States

44 Cust. Ct. 114
CourtUnited States Customs Court
DecidedApril 4, 1960
DocketC.D. 2162
StatusPublished
Cited by1 cases

This text of 44 Cust. Ct. 114 (Cornet Stores 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
Cornet Stores v. United States, 44 Cust. Ct. 114 (cusc 1960).

Opinion

Mollison, Judge:

The above-enumerated protests were consolidated for trial and disposition and have been limited to the items described on the invoices as “House Slippers,” bearing the article numbers 13782 and 13783. Such merchandise was assessed with duty at the rate of 20 per centum ad valorem under the provision in paragraph 1530(e), Tariff Act of 1930, as modified by the Presidential proclamations relating to the General Agreement on Tariffs and Trade, T.D. 51802 and T.D. 51898, for “footwear * * * the uppers of which are composed wholly or in chief value of wool, * * * with soles composed wholly or in chief value of leather.”

The protest claim in each case is for duty at the rate of 10 per cent-um ad valorem under the provision in the same subparagraph, as modified by T.D. 51802, for “Slippers for housewear.”

The evidence, including a stipulation of fact, offered at the trial of the issue, establishes that the articles at bar (a representative sample of which is before us as plaintiffs’ illustrative exhibit 1) actually consist of slippers for housewear, the uppers of which are composed wholly or in chief value of wool, with soles composed wholly or in chief value of leather, the entire article in each case being in chief value of leather.

Plaintiffs contend that the issue is one of relative specificity and that the designation “slippers for housewear,” being an eo nomine designation by use, and one which more narrowly describes a kind of footwear, takes precedence over the more general designation “footwear,” citing as authorities the cases of R. W. Smith v. United States, 41 Cust. Ct. 78, C.D. 2024; Jack and Jill Togs, Inc. v. [116]*116United States (W. T. Grant Co., Party in Interest), 42 Cust. Ct. 232, C.D. 2092; and General Chain & Belt Co. v. United States 46 C.C.P.A. (Customs) 66, C.A.D. 698. Each of the cases cited relates to the issue of relative specificity and the controlling effect of tariff designations by use over eo nomine designations.

In the brief filed in its behalf, counsel for the defendant contends, however, that the rule of relative specificity, being a rule for the general construction of statutes, must yield to the legislative intent as manifested by the actual language of the statute, as originally enacted by Congress, by a consideration of the limitations imposed upon and intended by the trade agreement provisions by which the duties on the goods covered by the tariff act provision were modified, and by the legislative history of the provisions.

Citing the case of United States v. Curley-Bates Co., 46 C.C.P.A. (Customs) 14, C.A.D. 688, and United States v. Canadian National Railways, 29 C.C.P.A. (Customs) 272, C.A.D. 202, for the ruling that trade agreement provisions do not change the classification of articles, but merely modify duties as to merchandise already comprehended by the designated tariff classification, counsel for the defendant points out that, as originally enacted and as in existence prior to the modification by T.D. 51802 and T.D. 51898, paragraph 1530 (e), supra, covered two separate and distinct categories or classifications of footwear, to wit:

Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for,
[and]
* * * boots, shoes, or other footwear (including athletic or sporting boots and shoes), the uppers of which are composed wholly or in chief value of wool, cotton, ramie, animal hair, fiber, rayon or other synthetic textile, silk, or substitutes for any of the foregoing, whether or not the soles are composed of leather, wood, or other materials * * *.

Counsel points out that in the modification of the duties provided by the subparagraph effected by T.D. 51802 and T.D. 51898, the distinction between -the two classifications was carefully maintained, and that the modification of duties with respect to “slippers for house-wear” was made only as to those slippers for housewear, which were classifiable under the first provision, and was not made as to those slippers for housewear, which were classifiable under the second classification.

The point made by counsel for the defendant is made more apparent by an examination of the provisions of schedule XX of the General Agreement on Tariffs and Trade, reported in T.D. 51802, which, in connection with the modifications of duty rates' under paragraph 1530 (e), reads as follows:

[117]

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Related

C. J. Tower & Sons of Buffalo, Inc. v. United States
63 Cust. Ct. 128 (U.S. Customs Court, 1969)

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Bluebook (online)
44 Cust. Ct. 114, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cornet-stores-v-united-states-cusc-1960.