Davies, Turner & Co. v. United States

55 Cust. Ct. 488, 1965 Cust. Ct. LEXIS 1575
United States Customs Court·Decided December 1, 1965·No. No. 69651; protests 318445-K and 58/7738 (Philadelphia)·Published·Cited by 24 cases

Opinion

Ford, Judge:

This case is before the court by reason of an order granting defendant’s motion for a rehearing. Davies, Turner & Company v. United, States, 50 Cust. Ct. 169, Abstract 67315.

The articles in question are described on the invoices as “CP Brass Duo Insert with Rubber Stopper” and “Kachall Strainers.” Said sink strainers were classified by the collector of customs as articles or wares, not specially provided for, wholly or partly manufactured, composed in chief value of base metal, in paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dee. 150, T.D. 54108. They were assessed with duty at the rate of 21 per centum ad valorem.

Plaintiff claims that the merchandise in question is properly classifiable as household utensils, not specially provided for, in chief value of brass, within paragraph 339 of the Tariff Act of 1930, as modified by the sixth protocol, supra, and dutiable at the rate of 14 per centum ad valorem.

The relevant statutory provisions are as follows:

Paragraph 397 of the Tariff Act of 1930, as modified by the sixth protocol, supra:
Articles or wares not specially provided for, whether partly or wholly manufactured:
* :]: s¡: * * * *
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:
[[Image here]]
[489]*489Not wholly or in chief value of tin or tin plate:
Carriages, drays * * *.
*******
Other * * *_21% ad val.
Paragraph 339 of said act, as modified by the sixth protocol, 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— Brass_14% ad val.

A previous trial of the issue was had which resulted in a judgment in favor of the plaintiff. Davies, Turner & Company v. United States, 49 Cust. Ct. 296, Abstract 67184. At that trial, there were received in evidence as plaintiff’s exhibits 1, 2, and 3 sink strainers of a progressively smaller size from 3% to 1 % inches in overall diameter, representative of the merchandise in controversy. Exhibit 1, in addition, combined a rubber stopper with a strainer. Defendant offered in evidence three exhibits, which were received in evidence as exhibits A, B, and 0. Defendant’s exhibits A and B were, respectively, the cards to which exhibits 2 and 3 were attached when offered for sale. Defendant’s exhibit 0 was a book of Federal specifications, WW-P-541b, entitled “Plumbing Fixtures, Land Use.”

It was agreed upon by the parties that the items of merchandise in question are composed in chief value of brass and that they are not plated with platinum, gold, or silver and are not enameled or glazed with vitreous glasses.

At the first proceeding, two witnesses testified on behalf of plaintiff, Stanley Gross of the Gross Plumbing & Rubber Go., Inc., and Mrs. Gertrude Cohn of Mike’s Hardware. Their testimony was that the sink strainers in question were commonly and chiefly used in the home. Both witnesses testified that the strainers in question served to prevent solid particles from entering the drainpipe and, in the ease of exhibit 1, also to prevent water from leaving the sink.

At the rehearing, counsel for the defendant called two witnesses, Walter F. Schlotman, product analyst with the research department of American Radiator and Standard Sanitary Corp., and Harry Friedman, president of the Ideal Tubular Oorp.

Schlotman was familiar with exhibit 1, had seen exhibit 2 once or twice, and had never seen exhibit 3. He stated that these items served to prevent waste particles from entering the drain and also, in the case of exhibit 1, to keep water in the sink. Schlotman testified that his firm sells similar strainers together with a body and fastening mechanism as a unit and that they are also sold as replacement units. He admitted that a sink could be used with a strainer such as that represented by exhibit 1 and that the strainer may be removed at will.

Friedman testified that he was familiar with exhibit 1, although his firm’s products differ in composition and size of holes. He indicated that he was also familiar with the use of exhibits 2 and 3. He stated that exhibit 1 was used in homes, restaurants, hospitals, and other institutions as part of the drainage system. Friedman’s testimony as to the purpose and manner of use of the sink strainers was substantially the same as that of Witness Schlotman.

Counsel for plaintiff called one witness at the rehearing, Jacob Globe, a partner in the Globe Importing Co. Globe indicated that his firm imported plumbing equipment including the three items represented by exhibits 1, 2, and [490]*4903. He stated that these strainers were great conveniences, though not essential to the use of a sink. He testified that strainers of the type of exhibit 1 were never used in restaurants.

Although reference was made hy some of the witnesses to use of sink strainers by hotels, hospitals, and other institutions, as well as in the household, it appears also that sink strainers used other than in the household were composed of stainless steel rather than of brass as are the imported articles and that they differ in size.

We are of the opinion that the additional testimony offered at the rehearing of this case adds rather than detracts from the view expressed by us in the prior decision herein—

As the case is presented to us, on the record and the briefs of counsel, there appears to be no dispute that said articles are used commonly and chiefly in homes. The principal question in issue is whether the subject merchandise is, or is not, a part of the fixtures of a home, and, as such, part of the realty; or whether the articles are household or kitchen utensils in the tariff sense.

Towards the conclusion of the opinion in the previous decision, after the initial trial, this court indicated that it was influenced by the holding in Davies, Turner & Company v. United States, 47 CCPA 129, C.A.D. 744, to find that the articles here in issue were household utensils. The strainers came squarely within the definition given in that case. Namely, they were “utensils” within the common meaning set forth in Frank P. Dow Co., Inc. v. United States, 21 CCPA 282, T.D. 46816, were used in the household, as defined in I. W. Rice & Co. v. United States, 24 CCPA 114, T.D. 48415, and were not part of the realty, as explained in U. Fujita & Co. et al. v. United States, 26 CCPA 63, T.D. 49611.

In the Dow case, supra,

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

Davies, Turner & Co. v. United States, 55 Cust. Ct. 488, 1965 Cust. Ct. LEXIS 1575 (cusc 1965).

55 Cust. Ct. 488 (Davies, Turner & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Ross Trading Co. v. United States
10 Ct. Int'l Trade 585 (Court of International Trade, 1986)
Westbrass Co. v. United States
67 Cust. Ct. 334 (U.S. Customs Court, 1971)
New York Merchandise Co. v. United States
62 Cust. Ct. 674 (U.S. Customs Court, 1969)
Hancock Gross, Inc. v. United States
61 Cust. Ct. 669 (U.S. Customs Court, 1968)
Hancock Gross Mfg., Inc. v. United States
60 Cust. Ct. 558 (U.S. Customs Court, 1968)
Paul Munk & Co. v. United States
60 Cust. Ct. 1036 (U.S. Customs Court, 1968)
Gross Plumbing & Rubber Co. v. United States
60 Cust. Ct. 1012 (U.S. Customs Court, 1968)
Getz Bros. v. United States
60 Cust. Ct. 1012 (U.S. Customs Court, 1968)
Durst Industries, Inc. v. United States
60 Cust. Ct. 1012 (U.S. Customs Court, 1968)
Wal Rich Corp. v. United States
58 Cust. Ct. 903 (U.S. Customs Court, 1967)
Lipman's v. United States
58 Cust. Ct. 891 (U.S. Customs Court, 1967)
Globe Importing Co. v. United States
58 Cust. Ct. 876 (U.S. Customs Court, 1967)
Durst Mfg. Co. v. United States
58 Cust. Ct. 871 (U.S. Customs Court, 1967)
Durst Manufacturing Co. v. United States
58 Cust. Ct. 868 (U.S. Customs Court, 1967)
D. C. Andrews & Co. v. United States
57 Cust. Ct. 823 (U.S. Customs Court, 1966)