E. Dillingham, Inc. v. United States

30 Cust. Ct. 187, 1953 Cust. Ct. LEXIS 27
United States Customs Court·Decided April 15, 1953·No. C. D. 1518·Published·Cited by 1 cases

Opinion

MollisoN, Judge:

The merchandise the subject of this protest consists of pieces of wood sawn to sizes of 1 inch by 1 inch by 18 to 44 inches, and squared at the ends. It was assessed with duty at the rate of 25 cents per thousand feet, board measure, under the provisions of paragraph 401 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, reading as follows:

Sawed lumber and timber not specially provided for, if of fir, spruce, pine, hemlock, or larch, 250 per 1000 ft., board measure.

The protest claim is for free entry of the merchandise under the provision in paragraph 1805 of the same act for' — ■

Pickets, palings, hoops, and staves of wood of all kinds.

There is no question but that the merchandise involved is made of pine. Samples representative of the importation are before us as plaintiff’s collective exhibits 1 and 2. It is undisputed that after importation such articles are made into shade rollers by being turned round, the longer lengths bored, and shorter lengths spliced together 'and bored, after which a spring is inserted and a metal fastening is put on the ends.

At the trial of the issue, there were incorporated as part of the record in this case the records in the cases of Minetto Shade Cloth Co. v. United States, the decision in which is reported in 2 Synopsis of Decisions 781, T. D. 20243, and Quaker Shade Roller Co. et al. v. United States, the decision in which is reported in 8 Treas. Dec. 757, T. D. 25861. Each of those cases involved sticks or pieces of sawed [189] or undressed pine .of dimensions approximately the same as those here involved, and in each case it. was held, based upon evidence that such sticks were “bought, sold, and listed as pickets, and that they were, so known in trade at and prior to the passage of the present tariff,” that they were entitled to classification under the provision in paragraph 202 of the Tariff Act of 1897 for “ Pickets, palings, and staves of wood, of all kinds.”

In addition to the foregoing, plaintiff offered evidence which, we are satisfied, fairly established that in the shade roller manufacturing industry of the United States, merchandise such as that before us has always been known and bought and sold as “pickets.”

In the brief filed on behalf of the plaintiff it is urged that the doctrine of legislative approval of judicial decision is controlling, and it is pointed out that in the four successive tariffs enacted since the decisions in the incorporated cases, Congress has used the identical word, “pickets,” without qualification or change. In United States v. Bassichis Co. et al., 16 Ct. Cust. Appls. 410, T. D. 43133, cited in the brief filed on behalf of the plaintiff, the doctrine is thus expressed:

This and other courts, in many cases, have given controlling effect to the doctrine that the legislature is presumed to have approved of judicial interpretations of tariff legislative provisions by the subsequent reenactment of the same or substantially the same language.

On behalf of the defendant, it is contended that the involved pieces of wood do not fall within the common or commercial meaning of the term “pickets,” as used in the statute, and that the doctrine of legislative approval of judicial decision is not applicable because the intent of the legislature to limit the term “pickets,” as used in paragraph 1806 of the Tariff Act of 1930, to such articles as are commonly known and used in fence construction is otherwise made manifest.

In support of its position, defendant has offered evidence indicating that the meaning of the term “pickets” in the lumber and fencing industries of the United States at and prior to the passage of the Tariff Act of 1930 was the same as the definition thereof contained in Webster’s New International Dictionary, i. e.:

1. A pointed or sharpened stake, post, peg, or pale; as: (a) A pale used in making fences.

Defendant also offered in evidence the records in the cases of Pitt & Scott v. United States, decision reported in 47 Treas. Dec. 948, Abstract 48792, and Van Oppen & Co. et al. v. United States, decision reported in 48 Treas. Dec. 775, Abstract 60576. These cases relate to pickets or palings made of wood used in the construction of fences, and were offered in evidence—

* * * as proof and as an aid to the Court of the common meaning of the word pickets, and also in an effort to show what Congress had in mind when it enacted the Tariff Act of 1930, with respect to pickets. (Tr. p. 66.)

[190] Tbe last statement has reference to the fact that in the Summary of Tariff Information, 1929, compiled by the United States Tariff Commission for the use of the Committee on Ways and Means of the House of Representatives when revision of the Tariff Act of 1922 was under consideration, shows, on page 2663 thereof, that the foregoing decisions were reported as having been made under the Tariff Act of 1922 with respect to the provision for “Pickets, palings, * * *” therein contained.

We are of the opinion that on the state of the law involved herein, decision must be given in favor of the claim made by the plaintiff. If this were the first time that the term “pickets” was the subject of judicial construction, there might be some value to an inquiry concerning the scope of the meaning of the term “pickets,” as used in paragraph 1805. This is not, however, a case of first impression. That term has received judicial construction, and it has been determined that it embraces within its meaning shade roller pickets, or merchandise such as that before us, as well as fence pickets. It may well be that in another case or cases the meaning may be judicially determined to encompass other things as well, but it is sufficient for the present to say that the decisions in the cases represented by the incorporated records in Minetto Shade Cloth Co. v. United States, and Quaker Shade Roller Co. et al. v. United States stand as judicial constructions of the tariff term “pickets” as embracing merchandise such as that here involved.

Pointing out that the basis of the cited decisions was the holding by the court that the involved articles weré “known in trade at and prior to the passage of the present tariff” as pickets, defendant cites the case of United States v. Jules Raunheim {Inc.) et al., 17 C. C. P. A. (Customs) 425, T. D. 43867, as authority for the proposition that—

There is no presumption that a commercial meaning continues from tariff Act to tariff Act. [Italics added.]

The precise holding of the appellate court in the cited case was:

* * * It has been expressly held by this court that there is no presumption of commercial designation continuing from one tariff act to another. [Italics added.]

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E. Dillingham, Inc. v. United States, 30 Cust. Ct. 187, 1953 Cust. Ct. LEXIS 27 (cusc 1953).

30 Cust. Ct. 187 (E. Dillingham, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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