International Brass & Copper Co. v. United States

32 Cust. Ct. 284, 1954 Cust. Ct. LEXIS 1718
CourtUnited States Customs Court
DecidedMay 13, 1954
DocketC. D. 1615
StatusPublished
Cited by1 cases

This text of 32 Cust. Ct. 284 (International Brass & Copper 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
International Brass & Copper Co. v. United States, 32 Cust. Ct. 284, 1954 Cust. Ct. LEXIS 1718 (cusc 1954).

Opinion

LawreNCe, Judge:

The importation, described on tbe invoice as “Rough Annealed Copper Rod not fully finished but suitable for re-drawing. (In Coils),” was classified by the collector of customs as wire, not specially provided for, within the provisions of paragraph 316 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 316 (a)), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and assessed with duty at the rate of 15 per centum ad valorem. A copper tax of 2 cents per pound pursuant to the provisions of section 3425 of the Internal Revenue Code (26 U. S. C.) was also imposed, but it is not in controversy here.

The plaintiff-importer claims that the importation consists of copper rods and, therefore, is properly dutiable as such at the rate of lji cents per pound as provided in paragraph 381 of said act (19 U. S. C. § 1001, par. 381), as modified, supra.

The competing statutes, so far as pertinent here, read as follows:

Paragraph 316 (a), as modified:

All wire composed of iron, steel, or other metal, not specially provided for (except gold, silver, platinum, tungsten, or molybdenum), 15% ad val.

Paragraph 381, as modified:

Copper in rolls, rods, or sheets, V/ijt per lb.

The question for our determination is whether upon the record before us the merchandise should be considered for tariff purposes as rods or wire.

[286]*286Four witnesses testified in this case, two for the plaintiff and two for the defendant. Plaintiff’s first witness, Carl E. Alfaro, stated that he was president of the International Brass & Copper Co., Inc., plaintiff herein, which is the exclusive sales representative for export of five of the leading American companies producing brass and copper, said companies being the Scovill Manufacturing Co., Waterbury, Conn.; C. G. Hussey & Co., Division of the Copper Range Co., Pittsburgh, Pa.; the North American Smelting Co., Wilmington, Del.; the Riverside Metal Co., Riverside, N. J.; and the Electric Materials Co. of North East, Pa. These companies among them manufacture a full range of copper and brass. Alfaro testified that he has been connected with the International company or its predecessor since 1930.

A sample approximately 10 inches long was received in evidence as exhibit 1. It represents the imported merchandise except for length and the fact that it was imported in coils.

When asked what !was the temper of the imported ^material, Alfaro answered, “Soft, not fully finished, suitable for redrawing. That is the technical description of Jthe material as ordered by the purchaser.”

Although Alfaro had never seen merchandise “such as” exhibit 1 produced in the United States, nor had he made purchases of it, he had, nevertheless, purchased copper sheets, finished copper wire, and copper tubing. He added that he had purchased material “similar to” exhibit 1 from the Scovill Manufacturing Co.; that he had purchased copper rod in the United States from the Electric Materials Co., the Revere Brass Co., Anaconda, and the American Brass Co.; also, that he had purchased copper wire in the United States from the Lionel Essex Co. As to the quantities purchased, he stated that it averaged 150 to 200 tons per year of copper rod and approximately 50 tons of wire annually.

He testified that exhibit 1 is used solely for redrawing purposes to make it into fine wires and that the merchandise in controversy was sold to the Hudson Wire Co. “It was ordered as they wanted it, exactly to their specifications which called for coiled rods, suitable for redrawing”; he had seen merchandise like exhibit 1 drawn in the United States and knew of no other uses for it. He further testified — ■ “we had another customer who directed us to bring the material from abroad into this country and to deliver it to the Hudson Wire Company for their account,” the other company being the Montgomery Co. of Windsor Locks, Conn., and that the merchandise was sold to that company “As coiled rod not fully finished but suitable for redrawing.”

When asked to state the difference between copper wire and copper rod, Alfaro answered—

[287]*287Copper wire has a definite finish for a definite purpose and has certain physical and chemical characteristics that have to be met for the specific use for which it is wanted.
*******
If wire is purchased for electrical conductivity or for electrical wiring or for illumination for instance it has to meet certain specifications in finish and texture and temper and electrical conductivity.

As to the distinction or difference between rod and wire, so far as temper is concerned, he stated that — -“It varies, rod and wire can be known as almost equal tempers because there is spring wire which has a very hard temper to it and you can have also a very hard temper rod,” adding that “temper” is a resistance to distortion. He also stated that it is possible to have copper rod and copper wire of the same diameter.

Alfaro gave his understanding of the term “rod” as follows:

All materials that will or rather, that are processed in cylindrical form — most extrusion material is rod; all rods regardless of what the ultimate use is begin as a coiled material at a plant, at a mill, and it changes into wire at some point in the process of manufacturing. The definition of rod is not very easy to make, because a rod can be a short piece, straight, very hard, can be absolutely straight by the straightening processes; it can be also spaghetti shape coils, various dimensions and various alloys.

Based upon his experience, Alfaro stated that he would not consider exhibit 1 as wire. He also explained that “There are certain materials that are manufactured as rods which are even thinner than some wires. It all depends in the end use of the product.”

When asked if exhibit 1 is the product of extrusion from the billet in a semimolten state, the witness replied — •

Yes, that is right, it can also be produced from the partial refinement in what is called * * * a wire bar, which can then be rolled or redrawn.
* * * * * * *
It could be produced by the process of drawing.

The witness was asked why wire the diameter of exhibit 1 could not be produced by the extrusion process, to which he replied— “Because you couldn’t, it requires temper, you couldn’t get an extrusion material with temper.”

Plaintiff’s second witness, Charles J. Boyle, testified that for about a year he had been associated with the Stamford Processing Co. at Stamford, Conn., engaged in the “Development, metallic redrawing, it is more or less experimental for the present”; that prior to that time and for a period of 43 years he had been vice president and general manager of the Hudson Wire Co.

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Related

Scoville Manufacturing Co. v. United States
43 Cust. Ct. 259 (U.S. Customs Court, 1959)

Cite This Page — Counsel Stack

Bluebook (online)
32 Cust. Ct. 284, 1954 Cust. Ct. LEXIS 1718, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-brass-copper-co-v-united-states-cusc-1954.