Henry Greenberg & Bros. Export & Import Co. v. United States

36 Cust. Ct. 79
CourtUnited States Customs Court
DecidedJanuary 25, 1956
DocketC. D. 1755
StatusPublished
Cited by2 cases

This text of 36 Cust. Ct. 79 (Henry Greenberg & Bros. Export & Import 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
Henry Greenberg & Bros. Export & Import Co. v. United States, 36 Cust. Ct. 79 (cusc 1956).

Opinion

Lawrence, Judge:

Certain imported merchandise, described on the consular invoice as “Roller Chains % x % in 100 feet rolls * * *” and “Snap on type Connecting links, X x was classified by the collector of customs in paragraph 329 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 329), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802), which provides in part for “Chains of iron or steel, used for the transmission of power, of not more than two-inch pitch and containing more than three parts per pitch, and parts thereof, finished or unfinished,” and duty was imposed thereon at the rate of 30 per centum ad valorem.

Plaintiff limits its claim to the item of “Roller Chains,” which, it insists, should be classified in said paragraph 329, as modified, which enumerates “Chain and chains of all kinds, made of iron or steel: * * * Less than five-sixteenths of one inch in diameter” and dutiable at the rate of 2 cents per pound.

The text of paragraph 329, as it appears in the Tariff Act of 1930 and as modified by the General Agreement on Tariffs and Trade, supra, is here set forth:

Par. 329 [of the basic act]. Chain and chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, seven-eighths of 1 cent per pound; less than three-fourths and not less than three-eighths of one inch in diameter, 1J4 cents per pound; less than three-eighths and not less than five-sixteenths of one inch in diameter, 2% cents per pound; less than five-sixteenths of one inch in diameter, 4 cents per pound; chains of iron or steel, used for the transmission of power, of not more than two-inch pitch and containing more than three parts per pitch, and parts thereof, finished or unfinished, 40 per centum ad valorem; all other chains used for the transmission of power, and parts thereof, [81]*8135 per centum ad valorem; anchor or stud link chain, two inches or more in diameter, 1J4 cents per pound; less than two inches in diameter, 2 cents per pound: Provided, That all articles manufactured wholly or in chief value of chain shall not be subject to a lower rate of duty than that imposed upon the chain of which it is made, or of which chain is the component material of chief value.
Pertinent portions of paragraph 329, as modified, supra — ■
Chain and chains of all kinds, made of iron or steel:
Not less than three-eighths of one inch in diameter_}40 per lb.
Less than three-eighths and not less than five-sixteenths of
one inch in diameter_ 10 per lb.
Less than five-sixteenths of one inch in diameter_20 per lb.
Chains of iron or steel, used for the transmission of power, of not more than two-inch pitch and containing more than three parts per pitch, and parts thereof, finished or unfinished:
Valued at less than 40 cents per pound_30% ad val.
Valued at 40 cents or more per pound_ 15% ad val.

The following exhibits were received in evidence:

Plaintiff’s exhibit 1 — section of chain, representing the imported product.

Defendant’s exhibit A — board with similar chain, illustrating the raw material and its processing into the finished material chain.

Defendant’s exhibit B — board containing sections of various types of power transmission chain.

Defendant’s exhibit C — sprocket and chain of same size as imported chain.

Defendant’s exhibit D — board containing various types of coil chains.

The question for determination is whether the imported “Roller Chains” should be classified as chains of iron or steel, used for the transmission of power, or as chain of all kinds, less than five-sixteenths of 1 inch in diameter.

It is not disputed that the merchandise and the issues are the same in all material respects as were those presented to this court in Henry Greenberg & Bros. Export & Import Co., Inc. v. United States, 32 Cust. Ct. 121, C. D. 1592, from which decision no appeal was filed. We there held that Congress, by the express terms of paragraph 329, had distinguished between “chain,” the material, and “chains,” the finished article, and sustained the claim of plaintiff that the imported merchandise should be classified within the provision for “Chain and chains of all kinds, made of iron or steel: * * * Less than five-sixteenths of one inch in diameter,” as provided in said paragraph 329, as modified. In reaching our conclusion in that case, we followed in part our earlier decision in C. J. Tower & Sons v. United States, 48 Treas. Dec. 220, T. D. 41118. In that case, which was decided in 1925, this court had before it for consideration the dutiable classifica[82]*82tion of certain automobile truck tire nonskid chains, which we held were properly classifiable for duty as “chains of all kinds, made of iron or steel,” according to diameter, in paragraph 329 of the Tariff Act of 1922, which, so far as pertinent here, was in substantially the same verbiage as paragraph 329 of the Tariff Act of 1930. The particular significance of that case here resides in the fact that the court was clearly of the opinion that paragraph 329 provided “not only for ‘chain’ in the form of material, but also for ‘chains of all kinds, made of iron or steel,’ thereby indicating a purpose to include in the latter provision the various articles which are commercially designated as ‘chains’ of different kinds, as distinguished from the mere material chain. This intent is evidenced by the fact that the proviso mentions ‘articles manufactured wholly or in chief value of chain.’ ” There was no appeal from that decision.

Inasmuch as the Tariff Act of 1930 reenacted the language of paragraph 329 of the act of 1922 verbatim, it would seem that Congress gave legislative approval to the distinction drawn between chain and chains, as enunciated in the Tower case, supra.

Able and exhaustive briefs have been filed herein by adversary counsel and by amicus curiae.

Defendant seeks to have the court recede from the conclusion which it reached in the Greenberg case, supra, and hold that the present importation was properly classified by the collector as chains of iron or steel, used for the transmission of power.

In an effort to establish that classification, defendant, in its brief, sets up the following primary contentions:

(1) Chains used for the transmission of power have no diameter measurement.

(2) The evidence clearly establishes that there are many types of chains used for the transmission of power.

It is urged that inasmuch as paragraph 329 provides for “Chain and chains of all kinds” and also for “anchor or stud link chain,” based upon diameter measurements, respectively, it must follow that “chains” for the transmission of power, which are qualified by the words “pitch” and “parts per pitch,” have no diameter.

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Related

Border Brokerage Co. v. United States
51 Cust. Ct. 210 (U.S. Customs Court, 1963)
Henry Greenberg & Bros. v. United States
41 Cust. Ct. 146 (U.S. Customs Court, 1958)

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Bluebook (online)
36 Cust. Ct. 79, Counsel Stack Legal Research, https://law.counselstack.com/opinion/henry-greenberg-bros-export-import-co-v-united-states-cusc-1956.