Instrumentation Associates v. United States

51 Cust. Ct. 136, 1963 Cust. Ct. LEXIS 1245
CourtUnited States Customs Court
DecidedNovember 20, 1963
DocketC.D. 2421
StatusPublished
Cited by4 cases

This text of 51 Cust. Ct. 136 (Instrumentation Associates 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
Instrumentation Associates v. United States, 51 Cust. Ct. 136, 1963 Cust. Ct. LEXIS 1245 (cusc 1963).

Opinion

Lawrence, Judge:

Two pieces of apparatus, one a “Pulmotest” and the other a “Pulmo-analysor,” were classified by the collector of [137]*137customs as surgical instruments in paragraph 359 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 359), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T.D. 52462, and were subjected to duty at the rate of 45 per centum ad valorem.

The claim in the protest relied upon by plaintiff is that the imported articles should properly have been assessed with duty at the rate of 17% per centum ad valorem within the provision in paragraph 353 of said act (19 U.S.C. § 1001, par. 353), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which reads as follows:

Electrical apparatus, instruments (other than laboratory), and devices, finished or unfinished, wholly or in chief value of metal, and not specially provided for:
* * * therapeutic (including diagnostic)

Alternative claims made by plaintiff in its protest, but not pressed in the subsequent proceedings, are that the imported devices are subject to classification as articles having as an essential feature an electrical element or device, not specially provided for, in paragraph 353 of said act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and dutiable at 13% per centum ad valorem, or are classifiable as articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, not specially provided for, in said paragraph 353, as modified by the General Agreement on Tariffs and Trade, supra, and dutiable at 15 per centum ad valorem.

At the hearing of this case, the only witness called to testify was Dr. Harold A. Lyons who appeared on behalf of plaintiff. During the course of the trial, a photographic representation of the imported apparatus, which appears on page “vi” of a pamphlet entitled “Diseases of the Chest,” an official publication of the American College of Chest Physicians, was received in evidence as plaintiff’s collective illustrative exhibit 1, the imported “Pulmotest” being represented by the figure “1” and the “Pulmo-analysor” by the figure “2.”

Introduced into the record was a lengthy summary of Dr. Lyons’ educational background, teaching affiliations, and various previous and present hospital appointments, and, as plaintiff’s exhibit 2, there was received in evidence a list of Dr. Lyons’ memberships in medical and scientific societies.

Dr. Lyons stated his present main occupation is as Professor of Medicine and Director of Pulmonary Disease Service at Kings County Hospital Center, Brooklyn, N.Y. He had been in charge of this particular division for the past 8 years and, during that time, has [138]*138supervised the diagnosis and treatment of approximately 25,000 patients. In connection with his work, a “Pulmotest” and “Pulmo-analysor” have been used under his direction, supervision, and control in making tests on from 600 to 1,200 patients per year. When asked to explain the purpose of said articles in conjunction with examination of patients, Dr. Lyons explained that they are used in the same fashion as blood pressure apparatus would be used, stating—

* * * you use a blood pressure apparatus to see if blood pressure is normal, and in this instance we try to find out whether the lungs are normal, whether they have normal evalutory abilities, normal volume- relationships, etc., and usually they will help us, sometimes, make a diagnosis of disease that may not be able to be evaluated in any other fashion, and will distinguish two types of pulmonary disease, in restrictive form and the obstructive form.

The data obtained from the use of the Pulmotest and Pulmo-analysor is recorded on a chart and is used to guide the treatment and management of the patient and, during the course of therapy, to show the progress which has been made.

Dr. Lyons stated that 10 per centum of the total patients tested with the use of the imported instruments ultimately become surgical patients, but the Pulmotest and Pulmo-analysor are not used in connection with the subsequent surgical procedure on said patients.

Dr. Lyons testified that he is a Fellow of the American College of Chest Physicians and is also Official Examiner of the Board of Internal Medicine, as well as a member of the American Medical Association and a number of other organizations. He stated that he attends most of the meetings of said associations, where he meets doctors and surgeons from throughout the United States and abroad. On these occasions, he has discussed the use of the instant Pulmotest and Pulmo-analysor, and he stated that these people are using the imported articles in the same fashion for diagnostic purposes.

The proceedings before the court concluded with a stipulation of fact that each of the imported articles illustrated by plaintiff’s collective exhibit 1 consists of an electrical apparatus, instrument, or device, which is wholly or in chief value of metal, and has as an essential feature an electrical element or device.

The competition between “surgical instruments,” provided for in paragraph 359 of the Tariff Act of 1930, as modified, and the provision for electrical therapeutic (including diagnostic) instruments in paragraph 353 of said act, as modified, was the subject of decision in Empire Findings Co., Inc. v. United States, 44 Cust. Ct. 21, C.D. 2148. The merchandise involved in that case consisted of otoscopes, electrical instruments used by pediatricians and general practitioners to introduce light into the ear canal and eardrum of patients for diagnostic purposes, which were held to be electrical therapeutic (including diagnostic) instruments, rather than surgical instruments.

[139]*139In the later case of Arthur Salm, Inc. v. United States, 46 cust. Ct. 68, C.D. 2235, percussion hammers used by physicians to test reflexes to determine their presence or absence, or whether they have diminished or become hyperactive, were held not to be surgical instruments in paragraph 359 of the Tariff Act of 1930, as modified, as classified by the collector of customs, since they were employed by physicians in their diagnostic study of patients rather than by surgeons in the practice of surgery. The court held that the percussion hammers in the Salm case, sufra,

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Related

International Customs Service, Inc. v. United States
63 Cust. Ct. 255 (U.S. Customs Court, 1969)
Carmichael International Service, Inc. v. United States
62 Cust. Ct. 399 (U.S. Customs Court, 1969)
Instrumentation Associates, Inc. v. United States
53 Cust. Ct. 333 (U.S. Customs Court, 1964)

Cite This Page — Counsel Stack

Bluebook (online)
51 Cust. Ct. 136, 1963 Cust. Ct. LEXIS 1245, Counsel Stack Legal Research, https://law.counselstack.com/opinion/instrumentation-associates-v-united-states-cusc-1963.