F. B. Vandegrift & Co. v. United States

56 Cust. Ct. 103, 1966 Cust. Ct. LEXIS 2033
United States Customs Court·Decided February 15, 1966·No. C.D. 2617·Published·Cited by 24 cases

Opinions

Nichols, Judge:

These two protests were consolidated at the trial. Protest No. 62/4282 covers curling irons, imported from Japan on February 26,1961, and protest No. 62/12938 covers hair-straightening combs, imported from West Germany on November 21, 1961. Both were assessed with duty at 19 per centum ad valorem under paragraph 39/ of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as articles wholly or in chief value of metal, not specially provided for. It is claimed that they are dutiable at 17 per centum or 12% per centum ad valorem under paragraph 339 of said tariff act, as modified, supra, as household utensils in chief value of base metal or brass, respectively. It was stipulated at the trial that the straightening combs were in chief value of brass, not enameled or plated with platinum, gold, or silver, or enameled with vitreous glasses, and that the curling irons were in chief value of steel, not plated with platinum, gold, or silver, or enameled or plated with vitreous glasses.

The pertinent provisions of the tariff act, as modified, are as follows:

[Par. 39/.] Articles or wares not specially provided for, whether partly or wholly manufactured:

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: y

[105] Not wholly or m chief value of tin or tin plate:

Other, composed, wholly or in chief value or iron, steel, brass, bronze, zinc, or aluminum (except * * *)_19% ad val.

[Par. 339.] Table, household, kitchen, and hospital utensils, and hoi-' low or flat ware, not specially provided for, * * *:

Not plated with platinum, gold, or silver, and not specially provided for, composed wholly or in chief value of—

Brass-12%% ad val.

Other base metal:

Other___-17% ad val.

At the trial, two samples of the hair-straightening combs were received in evidence as plaintiff’s exhibits 1 and 2. The comb portions of these are of heavy metal with teeth and rounded backs. They have handles of some,undisclosed material. Exhibit 1 is larger than exhibit 2. Three samples of the. curling irons were received in evidence as plaintiff’s exhibits 3, 4, and 5. These resemble the old-fashioned curling iron and are in three different sizes to make three different types, of curl. According to the record, these items are used by Negro women, to straighten their hair and then to curl it.

Five witnesses testified at the trial:

(1) Israel Gayer, partner of the Quaker Hair Goods Co., the importer herein, stated that the business of that firm is the importation and sale of human hair for wigs, and accessories, such as combs, brushes, and irons, ^and that he had been in the business since 1930, when he went to work for his father. He is now the chief executive and has- charge of buying, selling, and advertising. He personally designed exhibits 1 through 5 for “a certain type of trade,” and sold them throughput the United States in most towns containing a population of 25,000 or -morp except the Northwest. He specifically, mentioned 19 states, and tlie District of Columbia, and said he had seen the items used in all the states where there was a concentration of Negro population. He had traveled himself, called on dealers, and went with door to door salesmen to show them how to sell the merchandise. He had done this for 15 years up to about 10 or 12 years ago and had not done it since because he now knows the uses of the articles and, therefore, how to make them.
(2) Edward Howell III, partner and general manager of Howell Bros. Chemical Laboratory, manufacturers and distributors of cos[106] metics, beauty accessories, hair products, and hair accessories, testified that he had been with that firm from its inception about 15 or 20 years ago, that his present duties include selling, demonstrating, and promoting at trade shows. The firm now and formerly has sold Quaker Hair Goods products. He formerly traveled all over the country selling items such as exhibits 1 through 5 personally but ceased to do so about 4 years before the trial. He had sold them in his father’s drugstore when he was a boy and since then when he visited the store. He had sold them door to door in connection with his product, trying to use them as a premium or a promotion to sell other products. He had seen them used in just about every state where there is a sizeable Negro population. Pie had seen them used in his own home by his female relatives. He never saw them used except in the home. He now sells equipment to beauty parlors and knows they cannot use such merchandise.
(3) Ida Jones, sales girl in a Philadelphia drugstore and housewife, said that she sells Quaker Hair Goods products; that she had personally seen articles such as exhibits 1 through 5 used in Pennsylvania, Delaware, Maryland, North and South Carolina, Massachusetts, California, and British Columbia, where, during the past 7 or 8 years, she had visited relatives in homes and her sister in a WAC barracks. She uses them herself and had in fact used them the morning of the trial.
(4) Posa Lee Dickerson, housewife, stated that she has personally used articles like exhibits 1 through 5 since she was 11 years old and had seen them used in other homes in South Carolina, Virginia, New York, and Pennsylvania.
(5) William Robinson, an independent door to door salesman, said that he has been a salesman since 1947 and has sold items like exhibits 1 through 5 for a number of years. He had seen them being used from Florida to New York.

According to these witnesses, items 1 through 5 have a wide and extensive use in the hbmes of Negro women and girls in the United States. Exhibits 1 afid 2 are used to take the kinks out of kinky hair and to make the hair stand out straight. Exhibit 2, the smaller, is used for the temples, the short hairs in the back and along the nape of the neck. Exhibits 3,4, and 5 are then used to curl the hair.

These articles are used in the kitchen since they must be heated and that is usually done over an open flame of the gas stove. They are kept with other larger kitchen utensils and are used by all the female members of the family at intervals of from 3 to 14 days. They are used for the personal convenience and comfort of the women, to improve their appearance, give a “western” look, and keep up their status, and [107] are essential articles of utility for Negro women. Use of these articles in the home is more economical than going to beauty parlors.

These articles are sold by door to door salesmen and through drugstores and mail-order houses. They are not sold to beauty parlors and beauty supply houses. They are designed for the household trade and are not sold and are not suitable for professional use. Straightening combs and curling irons used by professionals are constructed differently, will not break the hair as easily, will heat faster, and will hold the heat longer.

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F. B. Vandegrift & Co. v. United States, 56 Cust. Ct. 103, 1966 Cust. Ct. LEXIS 2033 (cusc 1966).

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