Harrigan Auto Parts Co. v. United States

46 Cust. Ct. 168
CourtUnited States Customs Court
DecidedApril 24, 1961
DocketC.D. 2252
StatusPublished
Cited by6 cases

This text of 46 Cust. Ct. 168 (Harrigan Auto Parts 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
Harrigan Auto Parts Co. v. United States, 46 Cust. Ct. 168 (cusc 1961).

Opinion

Foed, Judge:

An importation described on the invoice as “Brass Brake Lining Bivets Semi Tubular” was assessed with duty at tlie rate of 15 per centum ad valorem under the provisions of paragraph [169]*169332 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which reads as follows:

Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires. 15% ad val.

Plaintiff contends the imported merchandise is properly dutiable at the rate of 11 per centum ad valorem under the provisions of paragraph 369 (c) 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, which reads as follows:

Parts (except tires and inner tubes and except parts wholly or in chief value of glass), finished or unfinished, not specially provided for, for any of the articles described in item 369(a) or 369(b) in this Part_11% ad val.

“Item 369 (a) * * * in this Part” reads as follows:

Automobile trucks valued at $1,000 or more each, automobile truck and motor bus chassis valued at $750 or more each, automobile truck bodies valued at $250 or more each, motor busses designed for the carriage of more than 10 persons, and bodies for such busses, all the foregoing, whether finished or unfinished.
11% ad val.

“Item * * * 369 (b) in this Part” reads as follows:

All other automobiles, automobile chassis, and automobile bodies, all the foregoing, whether finished or unfinished_9% ad val.

The record in the instant case consists of the testimony of one witness called on behalf of plaintiff and one witness called on behalf of defendant, as well as a sample of the imported merchandise received as plaintiff’s exhibit 1 and a brake shoe received as plaintiff’s illustrative exhibit 2.

The witness called on behalf of plaintiff, Mr. Alfred Gehn, testified that he is presently sales manager for the plaintiff herein, whose business is the wholesaling of automobile parts and accessories of various kinds, both imported and domestic; that the merchandise imported by his company is principally clutch facings, brake lining rivets, universal joints, and bulbs; that he is familiar with the imported merchandise, such as exhibit 1, which he has been handling since 1956; that, during the time he has been employed by the plaintiff, the company has imported millions of rivets, which are packed a thousand to a box.

Mr. Gehn further testified that his company has sold merchandise, such as exhibit 1, to wholesale automotive parts jobbers, brake re-builders and re-liners, and clutch re-builders; that his whole experience has been in the automotive trade and he has never had any occasion to observe the use of the imported rivets in any other industry. The witness then testified that the rivets come in various sizes with markings on the head to indicate the size; that the first number indicates [170]*170the diameter of the head, and the second number the length of the shank in sixteenths of an inch; that the involved rivets are made of brass and have beveled heads; that the purpose of the brass and beveling is to prevent cutting the brake drum when the lining wears out; that said rivets are sufficiently strong to sustain the torsion and strain created when the brake is applied.

Mr. Eobert Gordon, vice president in charge of sales of Milford Eivet & Machine Co., which position he has held for approximately 3 years, was called on behalf of defendant. The witness then testified that, prior to this position, he was general sales manager for approximately 4 or 5 years; that his company sells rivets and rivet-setting equipment and sold in excess of three hundred million rivets last year. Based upon his experience, he made the following statement:

This rivet in its broadest category is a means of attaching, basically a means of attaching friction materials. The broadest use of it has been in automotive. There are other applications such as aircraft brakes, clutches for farm machinery, many wrap-around type of transmission drives have brakes on them that are attached by these rivets. I have specifically and personally seen babies’ playpens put together with them. I have driven a golf cart which has been put together with them. And without going too far back in my memory I think there are many applications, there have been so many hundreds of millions sold that I am sure we could find other applications for them.

Mr. Gordon was of the opinion that rivets, such as plaintiff’s exhibit 1, are not limited to automotive use. The witness further testified that industry standards have recently been published by the American Standards Association and the Society of Automotive Engineers; that the standards of the latter have been lifted bodily from the industry standards; that the merchandise is offered by his firm as rivets.

Based upon this record, it is the contention of plaintiff that the uses of the imported rivets are for attaching brake linings to automobile or automobile truck brake shoes or for attaching linings to automobile or automobile truck clutches. Accordingly, plaintiff contends that the imported rivets are parts of automobiles, since they are necessary to and. integral parts of brake linings or clutches which are, in turn, parts of automobiles or automobile trucks and without which such articles could not operate. Citing United States v. Antonio Pompeo, 43 C.C.P.A. (Customs) 9, C.A.D. 602; United States v. Bosch Magneto Co., 13 Ct. Cust. Appls. 569, T.D. 41434; Lucas Electrical Services, Inc., and Frank J. Eberle Co. v. United States, 36 Cust. Ct. 209, C.D. 1776; Young Windows, Inc. v. United States, 34 Cust. Ct. 138, C.D. 1693; Industrial Operations, Inc. v. United States, 30 Cust. Ct. 82, C.D. 1500.

Defendant does not dispute the fact that the imported rivets are used in the automotive field. However, it is contended that the chief use has not been established and that, in any event, there has been no [171]*171evidence that the imported rivets are dedicated to use as parts of automobiles.

We are in agreement with, defendant that the record herein fails to establish chief use. A mere statement that plaintiff herein has sold throughout the United States is not sufficient to establish chief use.

The record herein does not, in our opinion, establish that the involved rivets are dedicated to use as parts of automobiles. In the case of National Carloading Corp. v. United States, 44 C.C.P.A. (Customs) 77, C.A.D. 640, the court had before it for consideration certain push-button type metal sockets, which were classified under the provisions of paragraph 397 of the Tariff Act of 1930 and claimed to be properly dutiable as wiring devices under paragraph 353 of said act. The court, in arriving at its conclusion made the following comment, which is deemed to be pertinent herein:

* * * But it is well established that if merchandise is to be classified by ultimate use (in this case, as part or parts of lighting fixtures) within a tariff designation, it must be dedicated to such use. Worthington v. Robbins,

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Bluebook (online)
46 Cust. Ct. 168, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harrigan-auto-parts-co-v-united-states-cusc-1961.