Hancock Gross, Inc. v. United States

76 Cust. Ct. 237, 1976 Cust. Ct. LEXIS 1048
CourtUnited States Customs Court
DecidedJune 25, 1976
DocketC.D. 4662; Court No. 71-11-01813
StatusPublished
Cited by1 cases

This text of 76 Cust. Ct. 237 (Hancock Gross, 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
Hancock Gross, Inc. v. United States, 76 Cust. Ct. 237, 1976 Cust. Ct. LEXIS 1048 (cusc 1976).

Opinion

Newman, Judge:

This action contests the customs classification by the district director at the port of Philadelphia of certain merchandise imported from Japan in 1970 and 1971. The items involved comprise various metal fittings for rubber or plastic hoses (plain couplings, clinching couplings, snap-on couplings, menders and adjustable clamps), and the base or holder for a sink strainer (sink strainer bases).

The hose couplings and menders were assessed with duty at the rate of 13 or 11 per eentum ad valorem (depending upon the date of entry) under the provision in item 657.80, TSUS, as modified by T.D. 68-9, for articles of zinc not more specifically provided for elsewhere in the tariff schedules. The adjustable hose clamps and sink strainer bases [239]*239were assessed with duty at tbe rate of 13 per centum ad valorem under tbe provision in item 657.20, TSUS, as modified by T.D. 68-9, for articles of iron or steel not more specifically provided for elsewhere in tbe tariff schedules.

Plaintiff claims that tbe hose fittings are properly dutiable at tbe rate of 11.5 or 10 per centum ad valorem (depending upon tbe date of entry) under tbe provision for household articles of metal, and parts thereof, in item 653.95 or 654.20, TSUS, as modified by T.D. 68-9 (depending upon tbe component material of chief value). Plaintiff further claims that, tbe sink strainer bases are properly dutiable at the rate of 11.5 per centum ad valorem under tbe provision in item 653.95, TSUS, as modified by T.D. 68-9, for sanitary wares and parts thereof.

Statutes INvolvbd 1
Classified under:
Schedule 6, part 3, subpart G:
Subpart G headnote:
1. This subpart covers only articles of metal which are not more specifically provided for elsewhere in the tariff schedules.
* * * * * * *
Articles oi iron or steel, not coated or plated'with precious metal:
Jfc Jfc Hi H* H»
Other articles:
Hi ‡ ‡ Hs Hi # H«
657. 20 Other_ 13% ad vah
657. 80 Articles of zinc, not coated or plated with precious metal_ 13% or 11% ad val.
Claimed under:
Schedule 6, part 3, subpart F:
Part 3 headnotes:
Hi Hi H« ^ H?
2. The provisions in this part which specifically refer to kitchen or table ware, or to table, kitchen, or household utensils and, articles, include articles of types which are used outdoors as well as those which are used indoors.
* ‘ * * * H: Hi *
[240]*240Articles not specially provided for of a type used for household, table, or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof, of metal:
*******
Articles,'wares, and parts, of base metal, not coated or plated with precious metal:
Of iron or steel:
Not enameled or glazed with vitreous glasses:
sfc 4s * * Hi Hí *
653. 95 Other_ 11.5% or 10% ad val.
sf: sfc sfc sf: sfc * *
654.20 Other_11. 5% or 10% ad val.

Issues Involved

The parties stipulated “that the merchandise described as 0424X MxF Snap On Hose Couplings and 0426X M Snap On Hose Couplings, in Entry No. 134705 (Protest No. 1101-1-000518), which was assessed with duty at the rate of 11 per cent as valorem under item 657.80, TSUS, as articles not specially provided for of zinc, not coated or plated with precious metal, is properly dutiable at the rate of 10 per cent ad valorem under item 654.20, TSUS, as other household articles not specially provided for, of base metal, not coated or plated with precious metal” (it. 6).

Hence, remaining in dispute for. determination is whether the plain couplings, clinching couplings, menders and adjustable clamps are household articles or parts thereof, of metal, and whether the sink strainer bases are sanitary wares or parts thereof, within the superior heading to items 653.95 and 654.20;

I have concluded that: (1) Plaintiff’s claims respecting the snap-on hose couplings and sink strainer bases should be sustained; and (2) plaintiff’s claims respecting the other merchandise in issue should be dismissed.

The Record

The record comprises the testimony of two witnesses and twenty-one exhibits (including representative samples of the merchandise) for plaintiff; three witnesses and eight exhibits for defendant.

Plaintiff called as its first witness Helen Colleluori, plaintiff’s import manager in 1970 and 1971. In her capacity as import manager, Mrs. Colleluori ordered merchandise and inspected it upon arrival, but thereafter “it was turned over to the sales department” (R.15). [241]*241Thus, she had no duties relating to the sale or marketing of the merchandise. In addition to her full-time duties as plaintiff’s import manager, Mrs. Colleluori “helped” her husband in their hardware store, where she worked evenings “after six o’clock” and on weekends <K.46).

Mrs. Colleluroi testified that in 1970 and 1971 she personally used all of the hose fittings in issue at home to mend her garden hose “so it could be used again without going to the cost of additional hose” (R.41); that in her hardware store she sold the articles to homeowners to repair garden and washing machine hoses; that the hose fittings are “basically a home item”, and it was “very unusual for somebody in industry to come to [her] as a hardware woman” (ít.43); that she saw all of the hose fittings used in the homes of friends whom she had visited in 1970 and 1971 in the states of California, Washington, Massachusetts, Connecticut, Virginia, Maryland, Ohio, Florida, New Jersey, New York as well as in the District of Columbia; that she saw the hose fittings used by people for washing cars and rinsing sidewalks; that the adjustable clamps are used to hold couplings, menders and aerators, and to attach massage and hair sprays to spigots; and that all the hose fittings, except the clinching couplings, are reusable.

Respecting the sink strainer bases, Mrs. Colleluori testified that those articles are used in a sink to prevent sediment from going down the drain, and sbe regarded the strainer bases as “sanitary wares”.

On cross-examination, Mrs. Colleluori testified that while the plain couplings and the menders were “reusable”, they were normally intended to remain inserted in the hose so long as the hose remained functional; that the 0137X and 0138X hose menders (exhibits 3 and 6) are listed in plaintiff’s catalog (exhibit 12, page 225) under the “Industrial Hose and Fittings” section; that page 224 of the catalog, which is also in the “Industrial Hose and Fittings” section, fists zinc brass plated garden hose couplings in sizes %"

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Cite This Page — Counsel Stack

Bluebook (online)
76 Cust. Ct. 237, 1976 Cust. Ct. LEXIS 1048, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hancock-gross-inc-v-united-states-cusc-1976.