F. W. Woolworth Co. v. United States

67 Cust. Ct. 9, 1971 Cust. Ct. LEXIS 2311
CourtUnited States Customs Court
DecidedJuly 19, 1971
DocketC.D. 4245
StatusPublished
Cited by1 cases

This text of 67 Cust. Ct. 9 (F. W. Woolworth 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
F. W. Woolworth Co. v. United States, 67 Cust. Ct. 9, 1971 Cust. Ct. LEXIS 2311 (cusc 1971).

Opinion

Landis, Judge:

This protest involves merchandise imported from Italy in 196T and described on the invoice as “New Pet Barometer ASSORTMENT AlABASTRITE FIGURINES CHANGING COLOR ACCORDING TO Weather.”

Customs at New York assessed the figurines at 27 per centum ad valorem under TSUS (Tariff Schedules of the United States) item 523.94, as articles of mineral substances, not specially provided for. Plaintiff claims the figurines are properly dutiable at 16 per centum ad valorem under TSUS item 711.55 as hygrometers. In the relevant context of TSUS, the competing tariff items appear as follows :

Classified:
Schedule 5. - Nonmetallic Minerals and Products
Part 1. - Nonmetallic Minerals and Products, Except Ceramic Products and Glass and Glass Products
Subpart K.-Nonmetallic Minerals and Products Not Specially Provided For
Subpart K headnote:
1. This subpart covers mineral substances and articles of mineral substances, not provided for elsewhere in the schedules * * *
*í* % 4*
Mineral substances, and articles of mineral substances, not specially provided for:
523.81 Mineral substances, crude_ * * *
Other:
523.91 Not decorated_ * * *
523.94 Decorated_ 27% ad val.
Claimed:
Schedule 7. - Specified Products ; Miscellaneous and Nonenumer-ated Products
Part 2. - Optical Goods ; Scientific and Professional Instruments ; Watches, Clocks, and Timing Devices; Photographic Goods ; Motion Pictures ; Recordings and Recording Media
Subpart D. - Measuring, Testing, and Controlling Instruments
[11]*11Hydrometers and similar floating., instruments; thermometers, pyrometers, barometers, hygrometers, and psychrom-eters, whether or not recording instruments ; any combination of the foregoing instruments; and articles in which one or more of such instruments are incorporated as significant integral parts and which are ordinarily used in the home or office where they are usually hung on the wall, or placed on mantles, shelves, or furniture:
Thermometers, pyrometers, barometers, hygrometers, and psychrome-ters, whether or not recording instruments :
Non-recording instruments:
711.55 Hygrometers and psy-chrometers _ 16% ad val.

The official papers are in evidence. Exhibit 1 (a poodle dog, standing about 31/2 inches high, with a tag around its neck) is a representative sample of the assorted pet figurines, all imported with similar tags. On one side the tag bears the following inscription:

Weather
BAROMETER
Statuettes
Weather_ Color
Change_ Violet
Snow_ Grey
Bain _ Pink
Fair_ Blue
Made in Italy

On the reverse side the tag is inscribed: “Changes Color as Weather Changes-Not as effective where steam heated or air conditioned.”

Three witnesses testified for plaintiff. Defendant introduced no evidence.

Mr. Balph Thomas Sterling, director of import buying and sales with the F. W. Woolworth Company, testified that he purchased the imported merchandise; that he put one figurine in his home and one figurine in his office where, over a period of a year, he observed that “[w]hen the weather changes, if it’s going to rain, it changes a color; if it’s going to snow, the weather gets cold, you have a different color combination.”

[12]*12On cross-examination, Mr. Sterling testified that lie did not know what a hygrometer was and that from his observations he could not state that every time the figurine turned pink it did, in fact, rain. On redirect examination, Mr. Sterling explained that “personally * * * [he] didn’t pay that much attention to * * * [the figurine]. * * * that you would have the little tag there, and if it was raining, and pink, you would just check with it to see if [it] was pink * * * [and] every time * * * [he] checked with it the color would jibe with what was on the sheet, under ordinary conditions * *

Miss Elsie Potrilla Seeley, an employee of F. W. Woolworth Company, testified that Mr.

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Related

Siemens America, Inc. v. United States
84 Cust. Ct. 180 (U.S. Customs Court, 1980)

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Bluebook (online)
67 Cust. Ct. 9, 1971 Cust. Ct. LEXIS 2311, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-w-woolworth-co-v-united-states-cusc-1971.