Davies, Turner & Co. v. United States

70 Cust. Ct. 174, 1973 Cust. Ct. LEXIS 3441
CourtUnited States Customs Court
DecidedMay 30, 1973
DocketC.D. 4428
StatusPublished
Cited by1 cases

This text of 70 Cust. Ct. 174 (Davies, Turner & 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
Davies, Turner & Co. v. United States, 70 Cust. Ct. 174, 1973 Cust. Ct. LEXIS 3441 (cusc 1973).

Opinion

Maletz, Judge:

The merchandise in these three consolidated protests involves: (1) “Airfix” plastic construction kits for assembly [175]*175into scale models of airplanes, footbridges and traveling cranes; (2) “Airfix” figures on sprues1 consisting of miniature military figures, farm animals and other animate and inanimate objects; and (3) “Mini-tank” vehicles and “Minitank” figures consisting of assembled miniature replicas of various types of military vehicles, weapons and combatants. The articles — all of which were built to scale — were imported from England and Austria and entered at the port of Philadelphia during the period from 1960 to 1962. All the importations were classified by the government as other toys, not specially provided for, under paragraph 1513 of the Tariff Act of 1930, as modified by T.D. 52739, and assessed with duty at the rate of 35 percent ad valorem.2

Plaintiff claims alternatively that the imported merchandise should be classified under one or more of the following provisions of the Tariff Act of 1930:

(1) paragraph 1539(b), as modified by TJD. 54108, at the rate of 210 per pound plus 17 percent ad valorem;3

(2) by similitude under paragraph 1559(a), as amended by the Customs Simplification Act of 1954, T.D. 53582,4 at the modified rates [176]*176applicable to articles in chief value of:

Tariff Material Paragraph Modified Bate
Iron, Steel, Brass,
Aluminum 3975 19%
Lead 3976 See note 6
Wood 4127 16 2/3%

(3) paragraph 1558 as modified by T.D. 527398 providing for nonenumerated articles at the rate of 10 percent.

While plaintiff presses all the foregoing alternative claims, its primary claims are as follows (brief, p. 2):9

Item Paragraph of Tariff Act Rate
Airfix kits 1559(a) and 412 1Q%%
Airfix footbridge kits 1559(a) and 412 16%%
Airfix traveling crane 1559(a) and 397 19%
Airfix figures 1539(b) 21¡íperlb. plus 17%
Minitank vehicles and figures 1559(a) and 397 See note 6 (Lead)

In essence, the present case is a retrial of Davies, Turner & Co. v. United States, 61 Cust. Ct. 311, C.D. 3621, 292 F. Supp. 722 (1968), the record in which has been incorporated here. As in the prior case, [177]*177one of tbe basic issues is whether or not the importations were properly classified as toys, i.e., articles chiefly used for the amusement of children.10 In the incorporated case, the court found it unnecessary to reach that issue since the plaintiff had failed to prove any of its affirmative claims. In the present case, plaintiff has presented additional evidence showing the component materials out of which the imported articles were made, thus remedying the previous deficiencies in proof with respect to its affirmative claims. Hence in the present case, the problem is to determine whether or not the government correctly classified the imported articles as toys.

The Record

The record consists of the oral testimony of two witnesses for the plaintiff, samples of the imported merchandise, two laboratory reports and two commissions. Also comprising part of the present record is the record in the incorporated case which consisted of numerous exhibits and the testimony of more than one hundred witnesses, including importers, wholesale and retail distributors, adult hobbyists, children and psychologists — all of whom testified as to the chief use of the imported merchandise.

PlAINTIEp’s WITNESSES

In the incorporated case, 54 witnesses appeared on behalf of the plaintiff, and in the present case two witnesses — one of whom had appeared in the incorporated case — testified on its behalf. These 55 witnesses fell into three categories: commercial witnesses; hobbyists; and a psychologist.

I

PLAINTIEE’S COMMERCIAL WITNESSES

In order to establish that the articles in issue were chiefly used by adults rather than children and were thus not toys within the purview of paragraph 1513, plaintiff relied on the testimony of 18 commercial witnesses, 13 of whom were retail merchants, two were officers of the importing concern, and three were representatives of the manufacturer. The testimony of these witnesses indicated, among other things, that the greatest percentage of retail sales of the imports in question was made to adults. For example, it was testified that a hobby shop in White Plains, New York, sold 95 percent of its Airfix construction [178]*178kits to adults; in Claremont, California, 90 percent of a store’s Mini-tanks were sold to adults; a Chicago hobby, toy and sporting goods store sold 90 percent of its Airfix kits, Airfix figures and Minitanks to adults; a hobby shop in Elizabeth, New Jersey, sold over 80 percent of its Airfix figures and Minitanks to persons over the age of 13; a hobby shop in Irvington, New Jersey, sold 90 percent of its Airfix kits, 70 percent of its Airfix figures and 75 percent of its Minitanks to adults; in Morristown, New Jersey, a hobby section of a toy store sold 60 percent of its Airfix figures and Minitanks to teen-agers and adults; and a hobby store in East Meadow, New York, sold 80 percent of this type of merchandise to teen-agers and adults. Further, a Los Angeles wholesale distributor estimated that 80 percent of the Airfix kits he sold were used by adults.

The commercial witnesses also testified that the imported articles were not suitable for use by children for one or more of the following-reasons : they were too fragile for children to play with without destroying them; were too small for children to use and got lost too easily; required manual dexterity and patience which children lacked; and required the use of dangerous tools.

Evidence was also received regarding the retail price of the various importations. Thus, the Airfix kits in controversy sold for 79 cents a box; the Airfix figures sold for a price ranging between 25 cents and 50 cents a box; the Minitanks retailed at a price between 25 cents and $1.00 a box; and the Minitank figures sold for 25 cents a box.

Two commercial witnesses presented by plaintiff were officers of Associated Hobby Manufacturers, Inc. (hereafter referred to as “Associated”) , which is a company that designs, develops, buys and sells hobby-craft products and was the importer and ultimate consignee of the importations in question. One of these witnesses, Bernard Paul, president of Associated, testified that he started building models at the age of 13; that he was a frequent winner of model airplane contests; and that such contests do not have participants under the age of 12.

Paul distinguished the “hobby trade” from the “toy trade” on the basis of different buyers and different seasons. For example, the witness referred to his company’s contracts with Sears Roebuck under which purchases from Associated were assertedly made by the hobby buyer of Sears’ toy department.

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Cite This Page — Counsel Stack

Bluebook (online)
70 Cust. Ct. 174, 1973 Cust. Ct. LEXIS 3441, Counsel Stack Legal Research, https://law.counselstack.com/opinion/davies-turner-co-v-united-states-cusc-1973.