Dollar Trading Corp. v. United States

51 Cust. Ct. 154, 1963 Cust. Ct. LEXIS 3639
CourtUnited States Customs Court
DecidedJune 25, 1963
DocketNo. 67859; protest 60/30708 (New York)
StatusPublished
Cited by1 cases

This text of 51 Cust. Ct. 154 (Dollar Trading Corp. 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
Dollar Trading Corp. v. United States, 51 Cust. Ct. 154, 1963 Cust. Ct. LEXIS 3639 (cusc 1963).

Opinion

Oliver, Chief Judge:

This protest relates to certain merchandise that was assessed with duty at the rate of 35 per centum ad valorem, under the provision [155]*155in paragraph 1506 of the Tariff Act of 1930, as modified by T.D. 53865, supplemented by T.D. 53877, for “Brushes, not specially provided for (except paint brushes).” Although several claims are made in the protest, the one on which plaintiff relies is for classification under the residuary provision of paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, for articles, composed wholly or in chief value of steel, not specially provided for, with a dutiable rate of 19 per centum ad valorem. While the claim for classification as a handtool under paragraph 396, as modified by T.D. 52373, supplemented by T.D. 52462, was not formally abandoned, plaintiff’s brief is directed entirely to the claim for classification as steel articles. Thus, we regard as the sole question before us to be whether the article in question is a brush. If so, the collector’s classification must stand; otherwise, plaintiff’s claim under paragraph 397, as amended, supra, will be sustained.

From an examination of the sample in evidence (plaintiff’s exhibit 1), it appears that the merchandise in controversy has the general appearance of a brush. It consists of a wooden head or block of an overall length of 13y2 inches. Embedded therein and extending for 6% inches of the length thereof are tufts of steel wire, approximately 1% inches 'long and arranged in -rows of three. The remaining 7 inches of the head or block are curved in a manner to form a handle for the article, which is a hand-operated instrument. It is agreed between the parties that the “articles before the Court are composed in chief value of steel, not plated with platinum, gold, or silver, or colored with gold lacquer.” (R. 46.)

Plaintiff’s sole witness was its president at the time of importation of the present merchandise. The gist of his testimony is that the article in question is not a brush, because its use — the removal, by drawing the instrument back and forth, of rust or blistered paint from metal surfaces and scales from forgings — is a scraping operation and not a cleaning process. He explained the distinction as follows (R. 15) :

Well, a cleaning suggests to me scrubbing or sweeping to eliminate dust and dirt. The object of this article is not to eliminate dust or dirt but eliminate a part of the surface. A corrosion resulting from the oxidation of the metal is removed, and this is not dirt or dust.

The line of demarcation drawn by the witness between “scraping” and “cleaning,” so far as the present merchandise is concerned, is reflected in the following excerpt from his testimony (R. 15-17) :

Chief Judge Oliver : * * * Given a rusting metal article, be it an article that is a forging, a casting, whatever the case may be — it is rusty. Now, you say with the use of this article you remove the rust, is that right?
The Witness : Yes, your Honor.
Chief Judge Oliver: Would you call it a cleaning operation to clean up the article and remove the objectionable rust feature?
The Witness : No, your Honor.
Chief Judge Oliver: What word would you use in place of “cleaning”?
The Witness : Scraping.
[By Mr. Tompkins] : Q. Will you explain that more fully? — A. Cleaning is the removal of foreign matter, dust, dirt, or filth. And the material that we are removing falls under neither of these classifications. It is actually a part of the thing that is being cleaned.
Judge Wilson : Have you ever seen this used in a butcher shop on a large block to scrape off the block?
The Witness : Yes, but it’s for scraping some of the wood. While it’s scraping the wood it’s digging into the wood and removing part of the wood.
[156]*156Judge Wilson : Isn’t the real purpose of that to clean off accumulated waste and filth from the block?
The Witness : I would say that in order to eliminate this waste from the block you would have to scrape off part of the block, too.
Judge Wilson : Its purpose is to clean the block up so that it will be sanitary for further usage, isn’t it?
The Witness : Well, this won’t sanitize it, your Honor.
Judge Wilson : But it will clean all the accumulated grease and meat particles that are on there?
The Witness : Well, the only way to get into this article that you are speaking of is to scrape, actually, into the wood. By removing the wood whatever is embedded into it, that is a by-product.

The witness testified further that he sells the articles involved herein as “wire scrapers” and that he has “known them to be sold as wire brushes,” which designation he characterized as “mistaken nomenclature.”

In agreeing with the definition of the verb, “clean,” meaning “to render clean; to free from whatever is foul, offensive, or extraneous; to purify, to cleanse” (Webster’s New International Dictionary), the witness stated that the article under consideration could be used to clean pipe threads.

Confronted with the definition of the noun, “brush,” from Webster’s New International Dictionary, second edition, unabridged (p. 345), as follows:

brush * * * A device composed of bristles, vegetable fibers, wire, or the like, set in a suitable back or handle of wood, ivory, metal, or the like, and used for cleaning, scrubbing, painting, etc.,
the witness stated that the article in question is not a brush within the quoted definition, because it is not used for cleaning or scrubbing, and it does not paint.
Defendant’s witness stated that he had been in the brush business for 61 years — manufacturing and selling — -which included service as president of the Rubico Brush Manufacturing Co. and vice president of the parent organization, the Osborn Manufacturing Co. of Cleveland, Ohio. In outlining his experience, the witness testified that “originally I was a brush maker on the bench” and “Gradually I worked up to supervision, and then I became -president of the company, and did all the selling.” (R. 48.) In the course of his selling experience, he sold articles like the present merchandise (exhibit 1, supra) to railroads, where it is a “big item.” He described the article under consideration as a machine-made brush, the wires being stapled in by machine, and identified it as a “wire scratch brush, 3 rows” of the “shoe handle” type. (R. 51.) Specifications, which the witness authored for the Association of American Railroads and which were followed by the brush industry (defendant’s exhibit B), cover “paint and varnish brushes for master painting and utility purposes; also roof, scrub, wash, duster and wire brushes which are in general railroad use,” and include references, with detailed descriptions, of wire scratch brushes. Consistent with his designation of the article in question as a brush, and not a scraper, the witness testified that a scraper is an instrument, a plain piece of metal with handle, made “differently than this brush is” (R.

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Related

Dollar Trading Corp. v. United States
64 Cust. Ct. 153 (U.S. Customs Court, 1970)

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Bluebook (online)
51 Cust. Ct. 154, 1963 Cust. Ct. LEXIS 3639, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dollar-trading-corp-v-united-states-cusc-1963.