Geo Wm. Rueff, Inc. v. United States

28 Cust. Ct. 84, 1952 Cust. Ct. LEXIS 8
CourtUnited States Customs Court
DecidedFebruary 25, 1952
DocketC. D. 1392
StatusPublished
Cited by1 cases

This text of 28 Cust. Ct. 84 (Geo Wm. Rueff, Inc. 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
Geo Wm. Rueff, Inc. v. United States, 28 Cust. Ct. 84, 1952 Cust. Ct. LEXIS 8 (cusc 1952).

Opinions

Rao, Judge:

Two importations from Mexico totaling 1,680 bales of sisal twine were classified by the collector of customs at the port of New Orleans, La., as twine, single or plied, wholly or in chief value of sisal, and assessed with duty at the rate of 20 per centum ad valorem [85]*85pursuant to the provisions of paragraph 1005 (b) of the Tariff Act of 1930, as modified by the trade agreements with the Netherlands, 69 Treas. Dec. 10, T. D. 48075, and with Mexico, 78 Treas. Dec. 190, T. D. 50797. The instant protest was filed against such classification and assessment, claiming that the merchandise was entitled to free entry under paragraph 1622 of said act as binding twine. In the alternative, and by way of amendment to the protest, it was further claimed that the imported twine was free of duty as agricultural implements, or parts thereof, within the meaning of the provisions therefor in paragraph 1604 of the Tariff Act of 1930.

At the very outset, the court commends counsel for the importer, the Government, and amicus curiae for the excellence of the briefs submitted by them. Their briefs have been of invaluable assistance to the court in its deliberations of the issues involved in this case.

The pertinent provisions of the Tariff Act of 1930 read as follows:

Par. 1005. (b) Cords and twines (whether or not composed of three or more strands, each strand composed of two or more yarns), tarred or untarred, single or plied, wholly or in chief value of manila (abaca), sisal, henequen, or other hard fiber, 40 per centum ad valorem.

The rate of duty upon the articles provided for in this paragraph has been reduced to 20 per centum by the trade agreements with the Netherlands and with Mexico, supra.

Par. 1604. Agricultural implements: Plows, tooth or disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and carts, cream separators valued at not more than $50 each, and all other agricultural implements of any kind or description, not specially provided for, whether in whole or in parts, including repair parts: Provided, That no article specified by name in Title I shall be free of duty under this paragraph.
Par. 1622. All binding twine manufactured from New Zealand hemp, hene-quen, manila, istle or Tampico fiber, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding seven hundred and fifty feet to the pound.

It is the contention of plaintiff herein that paragraph 1622, supra, in providing for all binding twine manufactured from the fibers or grasses therein specified, of single ply, and not exceeding 750 feet to the pound, should be literally construed and that any twine used for binding in harvesting operations which meets the specifications of the paragraph is included within its provisions. Hence, it is urged that the imported merchandise which is a single-ply twine, manufactured wholly from Mexican sisal, which runs less than 750 feet to the pound, and which is chiefly used to bind hay into bales, is binding twine as provided for in said paragraph 1622.

In the alternative, the argument is made that the imported twine is an agricultural implement within the broad meaning of that term as defined in Wilbur-Ellis Co. v. United States, 26 C. C. P. A. (Cus[86]*86toms) 403, C. A. D. 47, in that it is used for binding bales of hay-produced by automatic hay-baling machines, in substantially the same manner as the steel bale ties involved in the cited case were used for binding bales of hay produced by stationary hay balers. In any event, it is claimed that the twine is an integral part of an automatic hay-baler machine, without which it cannot function and, hence, that the merchandise is free of duty under paragraph 1604, supra, as parts of agricultural implements.

•The briefs of the Government and amicus curiae rely principally upon the proposition that “binding twine” and “binder twine” are synonymous and interchangeable terms, citing tariff history, dictionary definitions, and the cases of Independent Cordage Co., Inc. v. United States, 3 Cust. Ct. 157, C. D. 223, and Vales v. United States, 9 Cust. Ct. 219, C. D. 698. It is urged, therefore, that since the record establishes that the imported merchandise is not binder twine, it is not binding twine as provided for in paragraph 1622, supra. It is also claimed that the plaintiff has failed to establish chief use of the imported merchandise, at the time of importation, in the binding of small grains.

On the issue presented by plaintiff’s claim of free entry under paragraph 1604, supra, both briefs for the defense assert that the involved twine is a. material akin to wire used for baling purposes, rather than an article comparable to a completed bale tie, and is therefore not an agricultural implement, nor parts thereof, within the meaning of paragraph 1604, supra.

Although 11 witnesses testified for the plaintiff in this case and 6 for the defendant, there is not a material dispute as to the facts. It appears from the record that the merchandise in question is a twine manufactured from sisal which grows in the state of Yucatan, Mexico. The manufacturer of the imported merchandise described its processing to be substantially as follows: The sisal fibers are fed into hackling machines, during which time an emulsion of mineral oil, animal greases, and insect repellent is poured over them. The fibers are then put through machines called breakers, spreaders, draw frames, and finishers from which they emerge in the form of a non-ending sliver. The sliver is then spun into one-ply twine which is wound into cylinders, balls, or tubes, weighing approximately 20 pounds each. Each tube is approximately 10 inches in diameter and 13K inches in height. At the time of importation, the twine was packed four balls to the bale. Presently, it is packed two balls to the bale.

The record establishes further that twine of the type in issue was not known to trade and commerce at or prior to June 17, 1930, the date of the passage of the present tariff act, but that it came into use in the early 1940’s.

[87]*87The instant twine was designed by tbe manufacturer to meet tbe requirements of tbe automatic bay-baler machine, a machine which packs bay into bales which are then tied with twine. Machines of this type are manufactured by the International Harvester Co. and the New Holland Machine Co. and first came into general use at or about the year 1945. Twine for these machines generally runs 200 feet to the pound, has an average tensile strength of about 240 pounds, contains approximately 12 to 15 per centum of oil by weight, and has been treated with an insect repellent which also acts as a rodent repellent. Some types of twine for these machines are also treated with a specific rodent repellent. The grease is put on the twine as a softener. The oil in the twine lubricates it and eases its passage through the hay-baler machine. It also serves as a natural protector against mildew, rot, and humidity.

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72 Cust. Ct. 62 (U.S. Customs Court, 1974)

Cite This Page — Counsel Stack

Bluebook (online)
28 Cust. Ct. 84, 1952 Cust. Ct. LEXIS 8, Counsel Stack Legal Research, https://law.counselstack.com/opinion/geo-wm-rueff-inc-v-united-states-cusc-1952.