Great Western Mercantile Co. v. United States

25 Cust. Ct. 126, 1950 Cust. Ct. LEXIS 23
CourtUnited States Customs Court
DecidedSeptember 28, 1950
DocketC. D. 1275
StatusPublished
Cited by4 cases

This text of 25 Cust. Ct. 126 (Great Western Mercantile 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
Great Western Mercantile Co. v. United States, 25 Cust. Ct. 126, 1950 Cust. Ct. LEXIS 23 (cusc 1950).

Opinion

Ford, Judge:

The two suits against tbe United States listed in schedule “A,” hereto attached and made a part hereof, present for our determination the question of the proper classification of certain [127]*127imported merobandise upon which, duty was levied at the rate of 65 per centum ad valorem under paragraph 1211 of the Tariff Act of 1930, the merchandise having been classified as manufactures in chief value of silk, not specially provided for. Plaintiffs made several claims in their original protests, but the only claim relied upon, made by proper amendment, is that “The merchandise is dutiable at 45 per cent under paragraph 1535, Tariff Act-of 1930 (fishing tackle and parts thereof, finished or unfinished).”

At the trial, counsel for the plaintiffs abandoned the claim in protest 81387-K insofar as it relates to the last item on page 4 of the white sheet of the invoice and described as “Natural Color Polished.”

Certain samples were admitted in evidence as representing the involved merchandise, and also illustrative exhibits, which were marked collective illustrative exhibit A, collective illustrative exhibit B, illustrative exhibit C, and illustrative exhibit D. These exhibits are now before us and have had our careful examination, inspection, and consideration.

Counsel for the plaintiffs made the following statement with reference to the issue presented by the two protests here involved and the proof he expected to offer:

* * * They relate to goods represented by Illustrative Exhibits A, B, C and D, and the plaintiff’s claim is that that type of merchandise is dutiable as fishing tackle under paragraph 1535, and we make that claim by virtue of the contention that under the rules of commercial designation the rate applies here. I might say — this is preliminary — it might save argument later — we will not attempt to show that the imported goods were bought and sold under the name “fishing tackle”, which is the tariff term. We will, however, attempt to show that although it was sold under other names, such as knotless gut, it was considered by those who dealt in that product in the wholesale trade in June of 1930 to be within the class of goods which were commercially considered to be fishing tackle.

In order to narrow the issue in this case, counsel for the respective parties agreed at the trial that the involved merchandise is not used as sutures or ligatures, nor material for making sutures or ligatures, and that the merchandise was not so used at and prior to June 1930, nor since that time.

In line with the above statement, counsel for plaintiffs offered the testimony of four witnesses which, as they insist in their brief filed herein, fully supports their contention. In rebuttal, counsel for the defendant offered the testimony of two witnesses. Counsel for plaintiffs also offered certain catalogs or price lists. These were admitted in evidence and marked illustrative exhibit E, collective exhibit F, illustrative exhibit G, illustrative exhibit H, and illustrative exhibit I.

Plaintiffs’ witness, Dickson, testified that he was president of the American Import Co. and had held that position for 11 years; that in June 1930, his salesmen were selling, throughout the United States, merchandise such as the samples herein; that such sales were being made at wholesale under the name of “Silk fishing gut.” When [128]*128asked “What articles in June, 1930, were described in the catalogue under the heading of fishing tackle?” the witness replied: “I will have to say that I cannot-testify to the exact contents of one catalogue. I can tell you the lines that were included year in and year out. They included fishing poles, fishing hooks, fishing leaders, snell hooks, jigs, lures, snaps and swivels.”

As to. the description which the wholesale trade applied to merchandise such as the samples herein in June 1930, the witness stated that “Some of them called it silk fishing gut, some called it knotless gut. I have heard it termed ‘imitation fishing gut’ as differentiated from actual true gut.” Counsel for the defendant asked the witness: “Is it your statement that in the wholesale trade which you referred to, the term ‘fishing tackle’ had a meaning other than its common meaning?” and the witness replied: “To my mind the two terms are synonymous. When I think of the commercial term ‘fishing tackle’, I think in terms of what I believe you consider the common term ‘fishing tackle’.” “XQ. Your statement is that the commercial meaning is the same as the common meaning? — A. As far as I see, yes”; that was not only true in June 1930, but “It has never been different to my knowledge.”

On redirect examination the witness was asked:

In June, 1930, did those people in the wholesale trade with whom you dealt, likewise consider it to be within the meaning of the words “fishing tackle”?

and replied in the affirmative. Counsel for the plaintiffs explained that “it” in the above question referred to illustrative exhibits A, B, C, and D. However, the above question gives no indication of whether it was addressed to the common meaning or to the commercial meaning of the term “fishing tackle.”

The second witness to testify for the plaintiffs, Morris Greenblat, stated that he was associated with or part owner of Hurricane Import Co. and that he was also at one time associated with Samuel S. Perry; that his organization sold merchandise such as that here involved only in the States of California, Oregon, and Washington; that such merchandise was sold by said Pgrry at wholesale in June 1930 as “* * * artificial fishing gut, Jap gut, Jap fishing gut, synthetic gut, and silk gut; possibly a few others that I can’t recall”; that the articles which were included within the category of “fishing tackle” were “Fishing reels, bamboo fishing poles, cotton nets, fishing gut, fishing gut leaders, fishing gut snells.” When asked if material for making fishing leaders would be included in the general trade meaning of fishing tackle, the witness replied: “In the usual wholesale trade, I don’t think so.”

On redirect examination, however, the witness testified as follows:

R. Q. Regardless of whether illustrative exhibits A, B, C and D are parts of leaders, or are unfinished products, or are finished products, do you still say that [129]*129in that coil form, 10 yards to a card, 6 cards connected, it was or was not within the commercial understanding of the words “fishing tackle”? — A. If you take a ten yard coil of gut, or a 40 yard coil, or any other length, you could call it parts of fishing tackle.
R. Q. Did the trade so consider it in that form, in the lengths of 10, or 60, or 40 or of 30 yards? — A. Very definitely a part of fishing tackle.

Tbe next witness to testify for tbe plaintiffs stated that tbe activities of tbe company with, wbicb be was associated covered all tbe New England States; that during tbe year 1930 be was buying for Folsom Arms Co. goods of tbe type represented by tbe exhibits herein; that in tbe wholesale trade in 1930 in tbe area where be dealt tbe words “fishing tackle” bad a meaning wbicb included certain articles; that that meaning was uniform throughout tbe trade as be contacted it; that tbe entire trade with wbicb be came in contact considered articles like collective illustrative exhibits A and B to be within tbe description of fishing tackle.

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Bluebook (online)
25 Cust. Ct. 126, 1950 Cust. Ct. LEXIS 23, Counsel Stack Legal Research, https://law.counselstack.com/opinion/great-western-mercantile-co-v-united-states-cusc-1950.