Hal Marks & Associates v. United States

59 Cust. Ct. 202, 273 F. Supp. 527, 1967 Cust. Ct. LEXIS 2205
CourtUnited States Customs Court
DecidedSeptember 20, 1967
DocketC.D. 3123
StatusPublished
Cited by1 cases

This text of 59 Cust. Ct. 202 (Hal Marks & Associates 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
Hal Marks & Associates v. United States, 59 Cust. Ct. 202, 273 F. Supp. 527, 1967 Cust. Ct. LEXIS 2205 (cusc 1967).

Opinion

Rao, Chief Judge:

Plaintiff herein seeks a determination of the proper classification for the assessment of customs duties of certain merchandise described on the commercial invoice accompanying the entry covered by the above enumerated protest as follows:

IRON Staples
½" Conduit Staples, Nickel plated Iron * * *
¾" Electrical Metal Tube Staples * * *
%" Conduit Metal Tube Staples * * *
1" Electrical Metal Tube Staples * * *
1" Conduit Metal Staples * * *
½" Electrical Metal Tube Staples * * *

Upon importation at the port of Los Angeles, the customs authorities' classified said merchandise as articles or wares, not specially provided for, composed wholly or in chief value of iron or steel, in paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. .150, T.D. 54108, and imposed duty thereon at the rate of 19 per centum ad valorem.

The protest claim is that said articles should properly have been classified as staples within the purview of paragraph 331 of said tariff act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and subjected to duty at the rate of ½ cent per pound. By amendment to the protest, two other claims were presented wherein it is alleged that the imported articles are properly subject to duty a,t only 0.2 cent per pound as cut nails, over 2 inches long, in paragraph 331 of the Tariff Act of 1930, as modified by the Torquay Protocol to said General Agreement, 86 Treas. Dec. 121, T.D. 52739, or in the alternative are dutiable at 1.25 cents per pound as iron or steel nails, not specially provided for, in said paragraph 331, as modified by the sixth protocol, supra. The latter claim for duty at the rate of 1.25 cents per pound was subsequently abandoned by the plaintiff and will, accordingly, be dismissed. The specific language in the various statutory provisions relied upon is here set forth for ready reference:

Paragraph 397 of the Tariff Act of 1930, as modified by the sixth protocol, supra:

Articles or wares not specially provided for, * * *:
Composed wholly or in chief value of iron, steel, * * *:
* * * * * ⅝ *
[204]*204Not wholly or in chief value of tin or tinplate :
Carriages, drays, * * ⅜.
****** *
Other, composed wholly or in chief value of iron, steel, * * ⅞_ 19% ad val.

Paragraph 331 of said tariff act, as modified by the General Agreement on Tariffs and Trade, supra,:

Spikes, tacks (not including thumb tacks), brads, and staples, not specially provided for- ½⅜ per lb.

Paragraph 331 of said. Tariff Act of 1930, as modified by the Torquay protocol, supra:

Cut nails and cut spikes, of iron or steel, over 2 inches long_0.2⅜ per lb.

In addition to the entry papers which were received in evidence without being marked, the record upon which this case is submitted for decision consists of the testimony of two witnesses who appeared on behalf of plaintiff and three exhibits, two of which were offered by plaintiff and one by defendant.

Hal Marks, associated with the plaintiff-importer, identified an article as representative of the merchandise in controversy and stated that said article corresponds with the invoice item “½" Conduit Staples, Nickel plated Iron * * He explained that the “½ inch” stands for the “arc” of the article and that none of the items in issue was under 2 inches in length. The representative sample referred to was received in evidence as plaintiff’s exhibit 1. Said exhibit may be described broadly as shaped like the figure “7” with the horizontal portion definitely arc-shaped rather than level. The article is flat and appears to have been produced by stamping. It measures approximately 2½ inches in length, tapering from top to bottom from ¾ to y8 of an inch, and is 1½ inches in greatest width.

Marks stated that he had the articles made in Japan for a particular customer in the United States, namely, the Economy Manufacturing Company, electrical wholesalers, and that both he and the customer referred to the article as electrical staples. After Marks testified to seeing an article such as exhibit 1 used “many many times”, the following testimony appears on direct examination—

Q. How have you seen it used ? What is it doing when you see it used? — A. It’s just holding something together, that’s all.
Q. Describe what it holds and how it holds it, if you would?— A. For example, in your own home, when they are roughing out a home, where years ago they took a nail and pounded in into a stud, they [205]*205put a piece of pipe on it and bent it over. Right now this thing replaces it. It’s just so much easier and faster.
Q. Does it hold a pipe to the wall ? — A. It can hold pipe, it can hold almost anything.

The imported articles are affixed by means of a hammer or an automatic staple gun.

The witness explained that, in securing a pipe to a wall with the use of the imported article, said article does not penetrate the pipe but fastens or holds it.

Received in evidence as defendant’s exhibit A was a box of wire staples which plaintiff’s counsel admitted are the type of staples used to fasten papers together.

On being asked, Witness Marks testified that exhibit 1 has only one piercing point whereas the staples comprising exhibit A have two piercing points. He agreed with the definition of a staple read to him from Webster’s New International Dictionary, second edition, as: “A fastener with two points which are driven into the holding surface”, and admitted that exhibit 1 does not have two points which are driven into a holding surface.

Marks also stated that he agreed with the following definition of “nail” appearing in Funk & Wagnalls New “Standard” Dictionary (1942)—

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Bluebook (online)
59 Cust. Ct. 202, 273 F. Supp. 527, 1967 Cust. Ct. LEXIS 2205, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hal-marks-associates-v-united-states-cusc-1967.