Heads & Threads, Division of MSL Industries, Inc. v. United States

60 Cust. Ct. 308, 282 F. Supp. 484, 1968 Cust. Ct. LEXIS 2486
CourtUnited States Customs Court
DecidedMarch 26, 1968
DocketC.D. 3374
StatusPublished
Cited by12 cases

This text of 60 Cust. Ct. 308 (Heads & Threads, Division of MSL Industries, 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
Heads & Threads, Division of MSL Industries, Inc. v. United States, 60 Cust. Ct. 308, 282 F. Supp. 484, 1968 Cust. Ct. LEXIS 2486 (cusc 1968).

Opinion

Maletz, Judge:

The issue in this case is the proper classification of various sized articles invoiced as “Finished Hex Head Bolts Less Nuts Washer Faced Bright Finished.” The merchandise was classified by the collector under paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, as manufactures of metal not specially provided for, and assessed with duty at 19 percent ad valorem. Plaintiff-importer claims that the merchandise is dutiable at the rate of y2 cent per pound as “Bolts, with or without threads or nuts * * * of iron or steel” under paragraph 330 of the Tariff Act of 1930, as modified by T.D. 51802.

Paragraph 397, as modified by T.I). 54108, reads, in part:

Articles or wares not specially provided for, whether partly or wholly manufactured:
$ $ H: H: ‡
Composed wholly or in chief value of iron, steel * * * or other base metal (except lead), but not plated with platinum, gold, or silver, or colored with gold lacquer:
H« H« H« H* >;« Hj Hi
Not wholly or in chief value of tin or tin plate:
$ H* ‡ ‡ ‡ $
Other, composed wholly or in chief value of iron, steel * * * (except the following: * * * screws, commonly called wood screws, having shanks not exceeding 12/100 inch in diameter; screws, other than those commonly called wood screws, having shanks or threads not exceeding 24/100 inch in diameter; * * *)__ 19% ad val.

Paragraph 330, as modified by T.D. 51802, reads, in part:

Bolts, with or without threads or nuts, and bolt blanks, of iron or steel-per lb.

The record1 — by way of introduction — establishes that four articles received in evidence (over defendant’s objection) are representative samples of the importations involved in this case (see K. 6-16); that [310]*310the importations consist of steel pins or rods or strong wire, having a hexagon head at one end and screw thread upon the other, which are used to join or fasten together two pieces of meital (or other articles) either by insertion into a tapped hole2 or by attaching a nut; and that they have a washer face3 but not chamfered points.4 The record also establishes that the plaintiff buys the importations as finished hex head bolts, less nuts, washer faced, and sells them as hex head cap screws. The parties stipulated that the merchandise is composed of iron or steel.

Against this background, plaintiff contends that the articles in question fall within the common meaning of the term “bolts” as that term existed on and prior to June 17, 1930 (when the Tariff Act of 1930 was enacted). Defendant insists, on the other hand, that the common meaning of the term “bolts” does not include the articles involved. It adds that in any event it has proven that the commercial designation of the term “bolts” on and prior to June 17,1930, does not encompass the merchandise in issue.5 To this plaintiff argues that defendant has failed to prove a commercial designation for the term “bolts” and that the present importations were excluded from that term. Plaintiff further contends that its evidence establishes a commercial meaning of the term “bolts” which is the same as the common meaning and which includes the articles in controversy.

We consider first whether the common meaning of the term “bolts” as used in paragraph 330 includes cap screws. Directly in point is Morris Supply Co. v. United States 52 Cust. Ct. 174, C.D. 2457 (1964), where the merchandise was described on the invoice as head cap screws, and was also described by the only witness in the case as a cap screw, a hexagon-headed machine bolt, or merely under the designation “bolts.” The assessment was under paragraph 397 of the Tariff Act of 1930, as modified, as articles or wares of iron or steel not specially provided for, at 19 percent ad valorem. The claim of the importer was that the articles should be classified under paragraph 330, as modified, as bolts, with or without threads or nuts, at y2 cent per pound. There was no attempt to prove a commercial designation and the court, therefore, had to determine the common meaning of the word “bolt.” In so doing, the court reviewed various dictionary definitions, including Webster’s New International Dictionary of the English Language, [311]*311Unabridged (1929), in which connection it stated (52 Oust. Ct. at pp. 177-78):

The merchandise involved herein is known, among other things, as a “cap screw.” Webster’s New International Dictionary of the English Language, unabridged (1929), gives the following definitions of this term:

cap screw. A headed bolt used without a nut; a tap bolt.

The term “tap bolt” is defined in said source as:

tap bolt. Metal Working. A headed bolt for screwing into a hole, used without a nut. See bolt, Illust.

“Bolt” and “screw” are defined in said source as follows:

bolt * * * g. A strong pin, of iron or other material, used to fasten or hold something in place, often having a head at one end and a screw thread cut upon the other end. Bolts are of many kinds and are given various names, according to: (1) The general shape of the head, as cheese head, countersunk head, round head, square head, etc. (See head). (2) Some peculiarity in the shape of the head, as eye, ring, etc. (3) The mode of securing, as screw, fox, key, jag, hay, clinch, etc. (4) The use or application, as belt, bridge, carriage, coupling, elevator, fish, king, roof, stud, stove, tire, etc. Definitions of such as are distinctive enough to call for special treatment will be found in their vocabulary places. Cf. TAB BOLT, SCREW BOLT, STUD BOLT.
screw * * * 1. Any of several varieties of a common mechanical device consisting in its simplest form of a continuous helical rib or “thread” with the cylindrical shank or spindle from which it projects;- — called specif, external, or male screw. Also, the corresponding part into which this external, or male, screw advances and fits when the end of it is inserted and the screw turned in the proper direction ;■ — called specif, internal, or female, screw. This latter may be considered as just enough of the material around the hold [sic] to give conformation to the helical rib and depression. Cf. nut, n., 8. The screw is used in its various forms to unite parts, as of wood or metal, to give an accurate traversing movement (as in changing the rotary motion of machine wheels into a slow traverse for a feed motion or the like), to give the final adjustments to delicate instruments, to transmit power (esp. when a large mechanical advantage and nonreversible motion are desired), etc. There are many special shapes of threads for machine screws, the common standards being shown in the Illust.

Webster’s Dictionary, supra, gives the following definition of the term “nut”:

nut * * * 8. A perforated block (usualy a small piece of metal), with an internal, or female, screw thread, used on a bolt, or screw, for tightening or holding something, or for transmitting motion.

The court in

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Bluebook (online)
60 Cust. Ct. 308, 282 F. Supp. 484, 1968 Cust. Ct. LEXIS 2486, Counsel Stack Legal Research, https://law.counselstack.com/opinion/heads-threads-division-of-msl-industries-inc-v-united-states-cusc-1968.