Crosse & Blacewell Co. v. United States

18 Cust. Ct. 123
CourtUnited States Customs Court
DecidedJune 11, 1947
DocketC. D. 1055
StatusPublished

This text of 18 Cust. Ct. 123 (Crosse & Blacewell Co. 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
Crosse & Blacewell Co. v. United States, 18 Cust. Ct. 123 (cusc 1947).

Opinion

CliNe, Judge:

This is a suit against the United States, arising at the port of Baltimore, against the collector’s assessment of duty-on mangoes in brine at 7% cents per pound under paragraph 746 of the Tariff Act of 1930, as modified by the trade agreement with Mexico, T. D. 50797. It is claimed that the merchandise is properly dutiable at 35 per centum ad valorem under paragraph 752, as fruits in brine.

The pertinent provisions of the tariff act are as follows:

Pab. 746. [as modified by the Mexican Trade Agreement T. D. 50797] Mangoes___7J4 (5 per lb.
Pab. 752. Fruits * * * in brine, pickled * * * or otherwise prepared or preserved, and not specially provided for * * * 35 per centum ad valorem * * *.

At the trial plaintiff called W. L. Kennedy, director of purchases of Crosse & Blackwell Co. He testified that the imported merchandise is a variety of mango, known as a “turpentine mango” because it has a flavor similar to turpentine; that the merchandise is prepared by peeling the fruit, removing the seeds, slicing it, and packing it into barrels, 10 pounds of salt being added to each 50 pounds of sliced mangoes; that when the barrel is filled, the mangoes are covered with a 15-degree brine; that the bung of the barrel is kept open and fermentation takes place, causing the brine to come out of the bunghole; that each day the brine is replaced until fermentation ceases; that the barrel is then closed up and the merchandise is ready for shipment; that the brine is added to get a controlled fermentation and thereafter to serve as a preservative; that this process is a standard pickling method; and that the merchandise is used as an ingredient in the manufacture of chutney. The witness further stated that there are about 88 varieties of mango; that the Hayden mango is the finest variety and is edible, but that the turpentine mango is quite fibrous and unpleasant to eat as fresh fruit, and that its taste is disagreeable. He tasted a sample of the imported merchandise and said that it had an extremely salty flavor. He stated that the price of the shipment was 8 cents per pound and that he had seen the Hayden mango selling at from $4 to $4.50 per bushel when the turpentine mango was available at 40 cents per bushel.

[125]*125The only issue is whether the imported merchandise is dutiable under the eo nomine provision for mangoes in paragraph 746, as modified by T. D. 60797, or as fruits in brine under paragraph 762. The general rule is that “an eo nomine statutory designation of an article, without limitations or a shown contrary legislative intent, judicial decision, or administrative practice to the contrary, and without proof of commercial designation, will include all forms of said article.” Nootka Packing Co. v. United States, 22 C. C. P. A. 464, 470, T. D. 47464. In that case clam meat, washed, and cut into pieces which could be identified as parts of clams, then cooked and canned in brine, was held dutiable under the provision for clams, packed in airtight containers, rather than free of duty as shellfish, prepared or preserved.

The rule laid down in that case has been followed on numerous occasions. United States v. Nippon Co., 32 C. C. P. A. 164, C. A. D. 303 (kelp treated with monosodium glutamate held free of duty as kelp rather than dutiable as a prepared vegetable); Quong Lee & Co. v. United States, 10 Cust. Ct. 23, C. D. 716, and United States v. Fung Chong Co., 34 C. C. P. A. 40, C. A. D. 342 (preserved kumquats held dutiable as oranges rather than as preserved fruit); Vanillaproco, Inc. v. United States, 6 Cust. Ct. 441, C. D. 510 (powdered vanilla held dutiable as vanilla beans rather than as a nonenumerated manufactured article); B. Cardinale v. United States, 8 Cust. Ct. 119, C. D. 588 (sliced, dried mushrooms packed in tins with black pepper and bay leaves held dutiable as dried mushrooms rather than as vegetables, prepared); S. B. Penick & Co., Inc. v. United States, 14 Cust. Ct. 9, C. D. 904 (decocainized dried coca leaves held dutiable as coca leaves).

Plaintiff claims, however, that the merchandise herein is in the nature of a condiment or pickle rather than an edible fruit and that the case of United States v. La Manna, Azema & Farnan, 14 Ct. Cust. Appls. 123, T. D. 41647, is comparable. In that case the merchandise consisted of small white onions put up in bottles of white vinegar. They were assessed with duty as vegetables, pickled, under paragraph 773 of the Tariff Act of 1922 and were claimed to be dutiable as onions under paragraph 768. The court held that Congress had not intended the onion paragraph to include pickled onions, on the ground that previous tariff acts had assessed duty on onions by the bushel, thus indicating that the eo nomine designation included only onions in. their natural state and not in a solution in brine.

Plaintiff also cites Oreste Franchi v. United States, 56 Treas. Dec. 562, T. D. 43710, wherein small oranges in brine were held dutiable as fruits in brine rather than under the eo nomine provision for oranges. It is to be noted, however, that in more recent cases the courts have [126]*126held preserved kumquats dutiable as oranges. Quong Lee & Co. v. United States, supra; United States v. Fung Chong Co., supra.

The following statement in the dissenting opinion of Judge Bland in Nootka Packing Co. v. United States, supra, indicates that under the rule laid down by the majority prepared mangoes would be dutiable under paragraph 746:

Paragraph. 746, Tariff Act of 1930, provides for mangoes at 15 cents per pound. Let us suppose that mangoes have been peeled, cut up into particles, cooked and canned. Under the decision of the majority, they would be dutiable under the eo nomine provision for mangoes if anyone could tell that the product in the can was made from mangoes, notwithstanding the fact that Congress in paragraph 752, made dutiable at 35 per centum' ad valorem fruits, when prepared or preserved. * * * [Italics quoted.]

There are exceptions to the rule that an eo nomine designation includes all forms of the article, based upon the intent of Congress. It is generally held that a designation by use will prevail over an eo nomine designation, but only where Congress has not intended otherwise. United States v. Snow’s United States Sample Express Co., 8 Ct. Cust. Appls. 351, T. D. 37611; United States v. H. Reeve Angel & Co., Inc., 33 C. C. P. A. 114, C. A. D. 324. This exception is not applicable here because the fruit paragraph is not a designation by use. Compare United States v. Nippon Co., supra, page 174.

Another exception to the general rule, based upon congressional intent, is found in United States v. Wing Chong Lung Co., 33 C. C. P. A. 36, C. A. D. 312. It was there held that turnips which had been sliced, dried, salted, and packed were dutiable as vegetables, sliced or prepared, rather than under the eo nomine designation for turnips, on the ground that Congress intended the eo nomine designation to cover only turnips in their .natural state.

It is apparent, therefore, that the controlling consideration in the instant case must be the intent of the lawmakers.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

United States v. Snow's United States Sample Express Co.
8 Ct. Cust. 351 (Customs and Patent Appeals, 1918)
United States v. La Manna
14 Ct. Cust. 123 (Customs and Patent Appeals, 1926)
Vanillaproco, Inc. v. United States
6 Cust. Ct. 441 (U.S. Customs Court, 1941)
Cardinale v. United States
8 Cust. Ct. 119 (U.S. Customs Court, 1942)
Quong Lee v. United States
10 Cust. Ct. 23 (U.S. Customs Court, 1942)
Copeland & Thompson, Inc. v. United States
12 Cust. Ct. 85 (U.S. Customs Court, 1944)
S. B. Penick & Co. v. United States
14 Cust. Ct. 9 (U.S. Customs Court, 1944)

Cite This Page — Counsel Stack

Bluebook (online)
18 Cust. Ct. 123, Counsel Stack Legal Research, https://law.counselstack.com/opinion/crosse-blacewell-co-v-united-states-cusc-1947.