De Haan Co. v. United States

57 Cust. Ct. 39, 1966 Cust. Ct. LEXIS 1856
CourtUnited States Customs Court
DecidedJune 28, 1966
DocketC.D. 2722
StatusPublished
Cited by5 cases

This text of 57 Cust. Ct. 39 (De Haan 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
De Haan Co. v. United States, 57 Cust. Ct. 39, 1966 Cust. Ct. LEXIS 1856 (cusc 1966).

Opinions

Nichols, Judge:

The merchandise covered by the protests herein consists of footwear, imported from Mexico during 1944 and 1945. It [40]*40was assessed with duty at 20 per centum ad valorem under paragraph 1530(e) of the Tariff Act of 1930, as footwear wholly or in chief value of leather and is claimed to be dutiable at 10 per centum ad valorem under said paragraph, as modified by the trade agreement with Mexico, T.D. 50797, as huaraches.

The pertinent provisions of the tariff act are as follows:

Par. 1530. * * *
ij: í¡í í¡í ;J:
(e) Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for, 20 per centum ad valorem; * * *.
[Par. 1530(e), as modified by T.D. 50797.] Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for: Huaraches-10% ad valorem

All but one of these protests were filed in 1946 and were suspended on March 31,1947, under protest 110857-K, decided on appeal February 6, 1961, United States v. A. J. Taylor of Santa Fe, New Mexico, 48 CCPA 97, C.A.D. 772. Hearings were held in Laredo in February 1963 and March 1964. Protest 63/12105 was filed on March 29, 1963. Some of the protests were severed and the severed protests submitted on a stipulation of counsel that certain styles of the footwear were similar in all material respects to those the subject of the Taylor case. The De Haan Company v. United States, 52 Cust. Ct. 354, Abstract 68563. Plaintiff has abandoned its claims as to certain other items. The cases, as consolidated, were submitted before Judge Wilson on March 13, 1964. Plaintiff’s brief was filed on June 28, 1965, and defendant’s brief was filed on February 15, 1966.

At issue are the following styles:

Style numbers Protest numbers Exhibit numbers
353 126837-K, 129194-K, 129197-K 129198-K, 129199-K 129200-K, 63/12105 Exhibit 1, 129197-K Exhibit 5, 129197-K Exhibit 2, 129199-K
253 129194-K, 129200-K Exhibit 2, 129200-K
232 129194-K, 129198-K, 129200-K Exhibit 3, 129198-K

Exhibit 1, protest 129197-K, style 353 MC, is a multicolor sandal with the vamp formed of a piece of slitted leather interwoven with flat leather strips of various colors which are laced to the insole on the inside of the slitted leather piece. That piece is stitched to the insole and the outsole by the same stitching that fastens the two soles together. The back counter consists of a slitted piece of leather with a [41]*41few flat colored leather strips woven through it. It is stitched to the insole and the outsole. Exhibit 2, protest 129199-K, and exhibit 2, protest 129200-K, are similar except for the color of the leather strips and the design they form. Exhibit 5, protest 129197-K, is similar except that it is entirely natural in color.

Exhibit 3, protest 129198-K, is a multicolor sandal with the vamp formed of two separate widths of slitted leather interwoven with flat leather strips of various colors laced to the insole on the inside of the slitted leather piece. Those pieces are stitched to the insole and the outsole by the same stitching that fastens the two soles together. The back counter is similar to those of the other exhibits. All of these exhibits have heels which have been nailed on. :

A number of cases have been before this court and the court of appeals involving footwear claimed to be huaraches. Weigert-Dagen et al. v. United States, 25 Cust. Ct. 105, C.D. 1272, reversed United States v. Weigert-Dagen et al., 39 CCPA 58, C.A.D. 464; Fuchs Shoe Corporation v. United States, 29 Cust. Ct. 188, C.D. 1466, reversed United States v. Fuchs Shoe Corporation, 41 CCPA 179, C.A.D. 547; A. J. Taylor of Santa Fe, New Mexico v. United States, 43 Cust. Ct. 205, C.D. 2128, affirmed United States v.A.J. Taylor of Santa Fe, New Mexico, 48 CCPA 97, C.A.D. 772.

The starting point in all of the decisions hitherto has been the definition or description found in the Digests of Trade Data issued by the United States Tariff Commission after the signing of the trade agreement with Mexico, which states:

Huaraches are leather-soled sandals having woven-leather uppers laced to the insole. The insole is machine-stitched to the outsole, and the heel is nailed on. They are used principally by women and girls for beach and casual summer wear.

In the Weigert-Dagen case, the trial court found that all of the exhibits did not conform to that definition because the uppers were only partly woven, or because the uppers were not laced through the insole, or because the insole was attached to the outsole by other than machine stitching, or because the heel was not nailed on. It concluded that the term “huarache” meant footwear of a type generally worn in Mexico having as its distinguishing feature an upper wholly or substantially woven which was laced to the insole. Some of the articles before it were held to be huaraches and some were not. As to two of the articles, the court said (pp. 112-113).

* * * It should be noted that in exhibits 45 and 46 the uppers consist of solid pieces of leather containing slits through which are woven leather strips which are laced to the insoles. The same stitching which holds the outsole to the insole also passes through the solid leather portion of the upper, so that it is held not only by the tradi[42]*42tional lacing of the huarache but also by a sewing. These exhibits, however, meet all the tests of huaraches, and we do not believe that the extra sewing takes them out of that category. * * *

The court of appeals reversed, stating that the word “huarache” was an ambiguous word; that the evidence as to its meaning was conflicting, and that the definition in the Digests of Trade Data was “the only convincing evidence in the record as to the intent of the contracting parties as to the meaning of the term ‘huaraches.’ ” It held that none of the articles of footwear fell within that meaning.

In the Fuchs case it was held that sandals which did not have wholly woven uppers were not huaraches. The appellate court stated (P-182):

It is to be noted that all of the testimony and other evidence clearly establish that a woven upper is an essential characteristic of huaraches. If the definition were so qualified as to satisfy the contention ¡of the importer, it is not difficult to visualize footwear, the vamp consisting of a solid piece of leather attached to the insole by such a minute degree of weaving as to destroy ¡one of the major characteristics of huaraches and thereby nullify that portion of the definition relating to “woven-leather uppers.”

A different result was reached in the Taylor case as to merchandise described by the court of appeals as follows (p. 98) :

Exhibits 1 and 2 are representative .of the imported merchandise. They .are identical in construction but differ in size and color combinations. They are both without heels.

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Cite This Page — Counsel Stack

Bluebook (online)
57 Cust. Ct. 39, 1966 Cust. Ct. LEXIS 1856, Counsel Stack Legal Research, https://law.counselstack.com/opinion/de-haan-co-v-united-states-cusc-1966.