Grumbacher v. United States

2 Cust. Ct. 207, 1939 Cust. Ct. LEXIS 53
CourtUnited States Customs Court
DecidedMarch 13, 1939
DocketC. D. 125
StatusPublished

This text of 2 Cust. Ct. 207 (Grumbacher 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
Grumbacher v. United States, 2 Cust. Ct. 207, 1939 Cust. Ct. LEXIS 53 (cusc 1939).

Opinion

Sullivan, Judge:

The official samples of the merchandise covered ¡by these protests (Collective Exhibit 1) consist of two small brushes of soft hair set in metal holders or ferrules.

The collector of customs at tbe port of .New York assessed duty on this merchandise at 1 cent each and 50 per centum ad valorem under paragraph 1506 of the Tariff Act of 1930. The pertinent portion of this paragraph is as follows:

Par. 1506. * * * toilet brushes, ornamented, mounted, or fitted with gold, ■silver, or platinum, or wholly or partly plated with gold, silver, or platinum, whether or not enameled, 60 per centum ad valorem; * * * other toilet brushes, 1 cent each and 50 -per centum ad valorem * * * . [Italics ours.]

The italicized portion of the above paragraph is that under which •this merchandise was classified.

The plaintiff’s claims, as set forth in his protests, are as follows:

Said merchandise is not dutiable as assessed, but * * * as follows: at 40% ad valorem as hair pencils in quills or otherwise, or 50% ad valorem as all ■other brushes not specially provided for, under Par. 1506.

These provisions are contained in the last two clauses of said paragraph 1506, and are as follows:

Par. 1506. * * * all other brushes, not specially provided for, 50 per •centum ad valorem; hair pencils in quills or otherwise, 40 per centum ad valorem.

The appraiser in his report as to protest 827732-G, which, having been filed within the legal time, is part of the record, describes the merchandise in question as follows:

The merchandise in question consists of aluminum stemmed brushes used for .applying nail polish and color to the finger nails. It was returned for duty as -toilet brushes * * ⅜. .

At the trial plaintiff’s witness, Walter Grumbacher, proved two samples of this merchandise (Exhibit 1), and testified that he pre--sonally made sales of such merchandise as follows:

I cover part of Illinois, part of Missouri, part of New York City, and everything west of Denver to the Pacific Coast.

He further testified that he had supervision of sales made in other parts of the country, and “direct the salesmen, assist them in teaching them the business and the general functions of selling.”

Counsel for plaintiff then read to the witness the definitions of “hair pencil” in Webster’s New International Dictionary, Century Dictionary and Encyclopaedia, and Adeline’s Art Dictionary. The last definition, as read by counsel, was as follows:

Pencil. The term pencil is sometimes applied to small hair brushes set in metal ferrules, which are used by water colorists.

[209]*209The testimony then continued as follows:

Q. Whether there is any different meaning in the trade than the meaning that I have read to you, as given in the dictionary? — A. No, there is no different meaning in the trade.

The witness testified that he imports and sells brushes within the common meaning read to him by counsel. The witness produced samples of such brushes, which he testified come within that common meaning, as do also the samples previously introduced (Collective Exhibit 1).

Such illustrative samples, on objection of the Government, were excluded. They were marked Illustrative Exhibit A for identification. The witness then testified as follows (Record p. 26):

Q. Now, Mr. Witness, based on your experience in this business, what, in your opinion, is a hair pencil? — A. A hair pencil is a soft hair brush, mounted in a quill or in a metal ferrule, or in a celluloid ferrule or any kind of material; it can be pointed, it can be square, it can be flat, or it can be round; it can be without a handle.
* * * * ⅜ * *
By Judge Beown:
Q. What makes it a hair pencil? — A. Well, it has got little hairs in the ferrule or in the quill that come to a point, like a pencil, or has a shape like a pencil.

In response to questions by Judge McClelland as to whether he had even seen these brushes (Exhibit 1) in use, he said he had, extensively, and “They are being used for oil colors, oil painting, water-color painting, for applying lacquer, for applying correction fluid in mimeograph work.” Further testifying as to their use, he stated: “They are used in nail polish; they are used in correction fluid for mimeograph work * * * Exhibit 1, just in that form, just like that.” In response to a question as to whether there were any other uses for Exhibit 1 he testified:

Repairing films, for photographic films, when two pieces of film break. They take these little camel’s hair pencils and they put cement on one side of the films, and then on the other side, and put it together while it is still a little damp.

He testified he had never seen them used as eyebrow pencils. He further testified:

Hair pencils are soft hair pencils, in quills or in ferrules other than quills, or in celluloid mounting. * * * These small pencils come to a point, to either a square point or a fine point, and they are like a pencil; they have a shape, when they are soft, their hair, and they come to a point, different-shaped points. * * * They (Exhibit 1) come to a square point.

The witness then demonstrated by moistening Exhibit 1 with his tongue how it acquired what he called “a square point.”

On cross-examination he was asked the chief use of Collective Exhibit 1, and answered “I don’t know”; that he sold them as "Camel’s-hair pencils in metal or aluminum ferrules”; that he had [210]*210seen them used for nail polish in his home, and by girls and “different people” to some extent for nail polish; that he had seen them so used “by stenographers in our office, and various girls in offices throughout' the United States”; that he did not think the predominant use of Exhibit 1 was for nail polish.

The witness produced a sample of a preparation for mimeograph work, which he stated contained a brush like Collective Exhibit 1. It was received in evidence as Illustrative Exhibit B. This is.a cylindrical cardboard box containing a small bottle labeled “Mimeograph correction fluid,” also a thin glass rod about 2/ inches long. The court does not find any brush like Exhibit 1 in this box, but the witness testified “This (apparently meaning the brush) is exactly like one of these pencils.”

The- witness produced a brush (Illustrative Exhibit C) which is very similar to Exhibit 1, and he testified he imported it from Germany. As to the uses of Illustrative Exhibit C, he testified:

They were used for painting, for nail polish, for enameling, for water-color painting, for applying mimeograph fluid, applying liquid cements, and in general where smooth application of soft hair was required.

On further cross-examination the witness testified he personally saw these uses of Illustrative Exhibit C “plenty of times”; that the brush on Exhibit C “is shaped to a point” while that of Exhibit 1 is cut square; that some of the German brushes like Exhibit C were square and exactly like Exhibit 1.

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2 Cust. Ct. 207, 1939 Cust. Ct. LEXIS 53, Counsel Stack Legal Research, https://law.counselstack.com/opinion/grumbacher-v-united-states-cusc-1939.