H. J. Van Der Ryn, Inc. v. United States

40 Cust. Ct. 90
CourtUnited States Customs Court
DecidedFebruary 5, 1958
DocketC. D. 1964
StatusPublished
Cited by7 cases

This text of 40 Cust. Ct. 90 (H. J. Van Der Ryn, 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
H. J. Van Der Ryn, Inc. v. United States, 40 Cust. Ct. 90 (cusc 1958).

Opinion

LawrenCE, Judge:

Certain imported merchandise, described on the invoice as “Electro Copper Bars,” was classified by the col[91]*91lector of customs as articles in chief value of metal, not specially provided for, in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement-on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was imposed thereon at the rate of 22% per centum ad valorem.

It is the claim of importers that the merchandise is eo nomine provided for as copper rods within the provisions of paragraph 381 of said act (19 U. S. C. § 1001, par. 381), as modified by the General Agreement on Tariffs and Trade, supra, and dutiable at the rate of 1% cents per pound.

The pertinent text of the statutes involved is here set forth:

Paragraph 397, Tariff Act of 1930, as modified, supra:

Articles or wares not specially provided for, whether partly or wholly manufactured:
‡ ‡ ‡ ‡ ‡ ‡ Composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal * * *:
^ He # * % sjs
Other (except slide fasteners and parts thereof)_22%% ad val.

Paragraph 381, Tariff Act of 1930, as modified, supra:

Copper in rolls, rods, or sheets--V/é per lb.
Four witnesses testified for the plaintiffs and one for the defendant.

Plaintiffs’ first witness, Rudolph Marten, secretary and treasurer of H. J. Van Der Ryn, Inc., testified that his firm imported the subject merchandise, designated by it as “electro copper rods,” the dimensions being 4 inches by one-fourth inch and 4 inches by one-half inch, in 12-foot random mill lengths.

John Busby, plaintiffs’ second witness, testified that he was president of Busby Metals, Inc., distributor of nonferrous metals. He was employed by T. E. Conklin Brass & Copper Co. for 23 years, sold copper in 1929 and 1930, and, at the present time, is both buying and selling copper. He identified exhibit 1 as being identical with the 4 inches by one-half-inch size involved herein, except for length, the exhibit being 10 inches long. He stated that a sample, marked “Exhibit 2,” is about 12 inches long and is identical with exhibit 1 except for length, and that the imported item was all in 12-foot random mill lengths. He further testified, based upon his 32 years of experience, that the merchandise represented by the exhibits is known throughout the trade as a rectangular copper rod; that it is sold generally to electrical contracting concerns for use in switchboards, switchboxes, panelboards, and things of that nature.

Busby was positive in his statement that there is no difference between a copper bar and a copper rod; that the terms are interchangeable; and that the merchandise was bought and sold that way all over the United States.

[92]*92Through this witness, page 67 of a stocldist, published by the T. E. Conklin company, was received in evidence as exhibit 3, which, Busby stated, contained identical information with that which appeared in its stocklists published in 1928 and 1929. Said page 67 gives the dimensions and weight per lineal foot of material under the heading “Hard DrawN Bus Bar Copper (Rectangular Copper Rod) 10 to 12 Feet Long.” Among the dimensions listed in exhibit 3. are one-fourth inch by 4 inches and one-half inch by 4 inches which are the dimensions of the merchandise in controversy here.

Busby insisted, however, that when orders are placed for the commodity, “They can call it rectangular copper rod; they can call it hard drawn copper rod; they can call it hard drawn Bus Bar copper. * * * Any one of those three.”

The third witness, James Taylor Kemp, a metallurgical engineer and technical advisor with the American Brass Co. since 1923, with the exception of about 3 years when he was in the employ of the General Services Department of the United States, testified in regard to commercial products and the preparation of technical publicity for his company. He also testified to his familiarity with the method of producing merchandise, such as exhibits 1 and 2 herein, from wire bars which, after they are brought to a red heat in a furnace, “are entered into a stand of rolls, the bar is passed back and' forth through these rolls maybe 10, maybe 16 times, and it comes out a rough rectangular ribbon,” which may be 150 feet long. It is then coiled, cleaned, and cut to shorter lengths, after which it is drawn through a die of appropriate shape, mostly in rectangular form like exhibit 1. Depending upon the die through which the material is drawn, various other shapes may be produced. Similar results may be obtained by what is known as the extrusion process.

Mr. Kemp testified that, during the years 1929 ' and 1930, the American Brass Co. produced and sold material, such as exhibits 1 and 2 herein, under the name “copper rod.”

Plaintiffs’ fourth witness, Clarence Edgar Longwood, sales representative of the American Brass Co. since January 1, 1930, testified to having sold merchandise, such as exhibits 1 and 2, to distributors and consumers since that time under the name “copper rod.” He stated that the terms “bar” and “rod” are used interchangeably; that his sales were to “companies that directed the material to be shipped to all parts of the United States,” pointing out that many of the large companies have their headquarters in .New York. When asked if merchandise, such as exhibits 1 and 2, was recognized both as copper bars or rods in the wholesale trade of the United States prior to June 1930, the witness replied in the affirmative.

Briefly stated, we have the testimony of two "witnesses, Busby and Longwood, who were well qualified through commercial experience, which was continuous since prior to June 17, 1930,- and whose dealings [93]*93with the wholesale trade in copper rods or bars seem to have extended throughout the principal markets for such commodities in the United States, that the merchandise in this case, represented by exhibits 1 and 2, has always been designated either as rods or bars, those terms being used interchangeably.

The witness Kemp, a metallurgical engineer and technical adviser, who is familiar with the production and distribution of merchandise like exhibits 1 and 2, testified that copper rods are made in various shapes, round, rectangular, of other shape, determined by the particular die that is being used, and that the American Brass Co., by which he was employed, sold merchandise, such as exhibits 1 and 2, under the name “copper rod.”

Defendant introduced the testimony of Conrad A. Baecker, a department sales supervisor with the Chase Brass & Copper Co., who testified that bars and rods were offered to the trade as different items. Through this witness, page 69 of a catalog, issued by the U. T. Hunger-ford Brass & Copper Co. in 1907, was received in evidence as exhibit C. In that exhibit, there are listed “Hard Drawn Rectangular Copper Bars” and “Hard Drawn Round Copper Rod,” both in varying thicknesses and widths.

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40 Cust. Ct. 90, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-j-van-der-ryn-inc-v-united-states-cusc-1958.