Corrigan Dispatch Co. v. United States

58 Cust. Ct. 110, 264 F. Supp. 897, 1967 Cust. Ct. LEXIS 2536
United States Customs Court·Decided February 23, 1967·No. C.D. 2899·Published·Cited by 2 cases

Opinion

OliveR, Judge:

The consolidated protests in this case cover merchandise described as unfilled glass candle jars. In their imported condition, they consist of clear cone-shaped containers of approximately 9 inches in length with the middle portion bulging out to a diameter of from 3 to 4 inches, narrowing at the top to an opening of about 2 inches and tapering to a point at the bottom. They were assessed with duty as blown glass household articles at the rate of 50 per centum ad valorem under the provisions of paragraph 218(f) of the Tariff Act of 1930, as modified by T.D. 51802.1

Plaintiffs primarily contend that the merchandise is properly classifiable as jars, wholly or in chief value of glass, unfilled, suitable for use and of the character ordinarily employed for the holding or transportation of merchandise, dutiable at the rate of % cent per pound under paragraph 211 of the act, as modified by T.D. 51802, on entries made prior to July 1,1962, and at 0.45 cent per pound under the same paragraph, as modified by T.D. 55615, on entries made thereafter.

In the alternative, plaintiffs claim the jars are properly dutiable as illuminating articles, wholly or in chief value of glass for use in connection with artificial illumination, other, at the rate of 30 per centum ad valorem under paragraph 218(c) of said act, as modified by T.D. 51802, on entries made on or prior to June 30,1962, and at 27 per centum ad valorem under the same paragraph, as modified by T.D. 55615, on entries made on or after July 1,1962.

The involved provisions of the law are set forth as follows: Paragraph 218(f) of the Tariff Act of 1930, as modified by T.D. 51802:

Table and kitchen articles and utensils, and all articles of every description not specially provided for, composed wholly or in chief value of glass, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (* * *), [112] painted, printed in any manner, sandblasted, silvered, stained, or decorated or ornamented in any manner, whether filled or unfilled, or whether their contents be dutiable or free (except articles primarily designed for ornamental purposes, decorated chiefly by engraving and valued at not less than $8 each) :
Other_ 50$ on each article or utensil, but not less than 30% nor more than 50% ad val.

Paragraph 217 of the Tariff Act of 1930, as modified by T.D. 51802 and T.D. 51898:

Bottles, jars, and covered or uncovered demijohns, and carboys, any of the foregoing, wholly or in chief value of glass, if unfilled and holding more than one pint, not specially provided for-%0 per lb.

Paragraph 217 of the Tariff Act of 1930, as modified by T.D. 55615 and T.D. 55649:

Bottles, vials, jars, ampoules, and covered or uncovered demijohns, and carboys, any of the foregoing, wholly or in chief value of glass, not specially provided for, if unfilled arid holding over 1 pint_0.450 per lb.

As originally enacted, paragraph 217 contains the following proviso and it is applicable to all merchandise claimed thereunder:

Provided, That the terms “bottles,” “vials,” “jars,” “ampoules,” “demijohns,” and “carboys,” as used herein, shall be restricted to such articles when suitable for use and of the character ordinarily employed for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations, and shall not include bottles for table service and thermostatic bottles.

Paragraph 218 (c) of the Tariff Act of 1930, as modified by T.D. 51802 and T.D. 51898:

Illuminating articles of every description, finished or unfinished, wholly or in chief value of glass, for use in connection with artificial illumination:
Prisms, glass chandeliers, and articles in chief value of prisms_30% ad val.
Globes and shades_45% ad val.
Other (not including chimneys)_30% ad val.

Paragraph 218(c) of the Tariff Act of 1930, as modified by T.D. 55615 and T.D. 55649:

Illuminating articles of every description, finished or unfinished, wholly or in chief value of glass, for use in connection with artificial illumination:
Other (not including chimneys)-27% ad val.

[113] At trial, plaintiffs called three witnesses and introduced 11 exhibits into the record. An official sample of the importations at bar was received into evidence and marked plaintiffs’ exhibit 1.

Mr. Charles Brenner, plaintiffs’ first witness, testified that he was in charge of the production and distribution of glassware imported from Mexico for S. Riekes & Sons, one of the plaintiffs and the actual importer herein. He identified S. Riekes & Sons as “mostly distributors in the container and glassware areas of the United States and Canada,” dealing mainly in glass household and tablewares produced domestically or imported from Mexico. The company maintains showrooms in Dallas, Atlanta, New York City, San Francisco, Los Angeles, and Omaha. The witness had been associated with the glass industry since 1940 and had personally dealt with many of the larger domestic producers of all types of glassware products, including flower vases and candleholders.

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Corrigan Dispatch Co. v. United States, 58 Cust. Ct. 110, 264 F. Supp. 897, 1967 Cust. Ct. LEXIS 2536 (cusc 1967).

58 Cust. Ct. 110 (Corrigan Dispatch Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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