Hensel, Bruckmann & Lorbacher, Inc. v. United States

41 Cust. Ct. 11
United States Customs Court·Decided July 8, 1958·No. C. D. 2014·Published·Cited by 2 cases

Opinion

LawreNCE, Judge:

The question presented here is whether certain so-called safety measuring chains imported for use with what are known as Minox cameras should be classified with the cameras as entireties in paragraph 1551 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1551), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739, supplemented by Presidential notification, 86 Treas. Dec. 337, T. D. 52820, and subjected to duty at the rate of 15 per centum ad valorem, or as parts of cameras, dutiable at the rate of 20 per centum ad valorem in paragraph 1551 of the basic act.

The collector of customs classified the chains as articles, not specially provided for, composed of metal, and imposed duty thereon at the rate of 22per centum ad valorem, in paragraph 397 of said act (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. The cameras, which are provided for by name in paragraph 1551, were so classified and subjected to duty at the rate of 15 per centum ad valorem. The issue presented here, however, relates solely to the dutiable classification of the chains.

The pertinent text of the competing provisions of the statute reads as follows:

Paragraph 397, as modified, supra:

Articles or wares not specially provided for, whether partly or wholly manufactured:
Composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal * * *:
Other (except slide fasteners and parts thereof)_ 22)4 % ad val.

[13]*13Paragraph 1551, as modified, supra:

Photographic cameras not specially provided for, valued at $10 or more each (except motion-picture cameras and fixed-focus cameras)_ 15% ad val.

Paragraph 1551 of the Tariff Act of 1930:

Pab. 1551. Photographic cameras and parts thereof, not specially provided for, 20 per centum ad valorem: * * *.

Samples of the imported chain and camera were received in evidence and marked exhibits 1 and 2, respectively.

Don O. Thayer, the only witness in the case, testified on behalf of the plaintiff substantially as follows: He is president of Don O. Thayer, Inc., the actual importer herein; imports and distributes the Minox camera throughout the United States, and has been in this kind of business for 10 years.

Exhibit 1 is a chain which can be used only with the Minox camera. A like number of chains and cameras were involved in the present importation, the chains being attached to the cameras. It is necessary to have the chain, because one of the important features of the camera is to take closeup pictures and, in order to secure accuracy, it is important to know how far away the lens is from the subject being photographed. As there is no rangefinder in the camera, the chains have beads to represent distances in inches — 8, 10, and 12 inches, also 1% and 2 feet. Markings on a focusing dial on the camera indicate distance. The camera also has a scale which gives the depth of vision at various ranges.

If the chain is removed from exhibit 2, there is a hole in the bottom which is closed by a plug. However, it has a tendency to stay open to a degree and let light in, thereby fogging the film. For that reason, a black sealed ring is placed on the chain to make the camera light tight. A chain is always sold with the camera and serves no other function than as above-described and “* * * it is absolutely necessary, if you want to take close-up pictures, to have the chain on the camera.” Since the camera is too small to build in a rangefinder, the chain acts as a substitute.

On cross-examination, Thayer testified that-the chain is detachable from the camera and that the camera has many other uses than for taking closeup pictures. In other words, it will function properly with or without the chain. When asked what was the greatest distance that good pictures could be taken with exhibit 2, the witness replied, “Infinity,” although its use as a closeup camera was one of its most important features. The overall measurements of the camera are approximately 3% by 1% by % inches, and it weighs about 2 ounces and, as stated by the witness, “* * * its big feature is the fact that you can carry it with you in your pocket * *

[14]*14With this factual background, which is not controverted, our problem is to determine whether the chain is a part of the camera.

It is true that when it is imported the chain is attached to the camera and sold with it. However, the chain is detachable and the camera can, and does, function without it. To guide us in our solution of the question before us, we turn to the lodestar in such matters — United States v. Willoughby Camera Stores, Inc., 21 C. C. P. A. (Customs) 322, T. D. 46851, which is frequently cited as the leading authority upon the question of what constitutes a “part” of an article. The court there reviewed numerous decisions on the subject and made the following pronouncement:

It is a well-established rule that a “part” of an article is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article. * * * [Italics quoted.]

The merchandise before the court in the Willoughby case consisted of certain wooden tripods, which were held not to be parts of cameras. To quote from the opinion of the court:

We are of opinion, therefore, that, although it may be necessary to use tripods

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Hensel, Bruckmann & Lorbacher, Inc. v. United States, 41 Cust. Ct. 11 (cusc 1958).

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