J. E. Bernard & Co. v. United States

52 Cust. Ct. 56, 1964 Cust. Ct. LEXIS 1391
United States Customs Court·Decided March 17, 1964·No. C.D. 2436·Published·Cited by 12 cases

Opinion

Donlon, Judge:

The issue raised by these seven protests, consolidated for purposes of trial, is as to the tariff classification of merchandise variously described in the protests, but which was identified on trial as reciprocating tools, called diamond files, made of steel and [57] having a biting surface, or cutting face, of diamond. The merchandise was assessed with duty at 15 per centum, as a manufacture of earthy or mineral substances, not specially provided for, not decorated in any manner, under paragraph 214, as modified.

In protest 60/27820, the merchandise is identified as “diamond bort mfrs.,” and it was stated as assessed at “15% to 20% ad valorem.” The claim made in the protest is that the correct rate is 5 per centum ad valorem under paragraph 214. There does not appear to be any provision for duty at the rate of 5 percent under paragraph 214. Moreover, no evidence was adduced by plaintiff, and no argument advanced, in support of classification of the involved merchandise under paragraph 214. The fact is that plaintiff’s case constitutes an attack on the applicability of paragraph 214 to this merchandise. The merchandise of protest 60/27820 was assessed with duty under paragraph 214, the paragraph for which the protest makes claim, but at rates other than the claimed 5 per centum rate. Both because the protest is not specific as to the claim it makes, namely, 5 per centum under paragraph 214, and also because no evidence had been adduced and no argument was advanced in support of the claim, protest 60/27820 is overruled. The presumption that the collector’s classification is correct has not been overcome as to the merchandise of that protest.

Protest 60/18763 claims classification under paragraph 352, as modified, at the rate of 20 cents per dozen. This protest is also overruled, for it does not state the same classification claim as that on which plaintiff’s proofs and arguments rely. The presumption that the collector’s classification is correct has not been overcome by any proofs in support of the protest claim for paragraph 352 classification.

Although the other five protests make claim to various duty rates, which are not always the same as the rates that are now asserted, these protests all claim classification under paragraph 362, which is the classification to which plaintiff’s case is addressed. Such protests are sufficient, under section 514, to permit consideration of them on the merits. Inaccuracy as to the rate that is specified in a protest is not a fatal defect, provided there is correct identification of the claimed tariff provision. Loblaw Groceterias, Inc. v. United States, 22 CCPA 479, T.D. 47481.

The official papers were not introduced into evidence. The merchandise is described as. illustrated by the diamond files, of various ■cuts and sizes, which are included in collective exhibit 1; also, the merchandise is described in the testimony of Mr. Robert E. Reid, manager of Hyprez Division of Engis Equipment Co., importer of the merchandise, and in an illustrated catalog and pricelist of Hyprez Division, Engis Equipment Co., introduced into evidence as exhibit 3.

[58] Exhibit 2 is an assortment of steel files, similar in sizes to the diamond files of exhibit 1. The file surface, or cutting edge, of the files in exhibit 2 is an etched or notched metal face, whereas in exhibit 1, the abrading surface, or cutting edge, is made by diamonds bonded to steel.

Mr. Eeid testified that the merchandise of exhibit 1 is bought and sold as diamond files. They are so described in exhibit 3. Diamond files, such as these, are variously described according to their shape, size, and use. It was Mr. Eeid’s testimony that “they are used to file on hardened materials, such as hardened steel, tungsten, carbide, or ceramics”; that the difference in use between these files and those in which steel is the only material, is that the diamond files “could work on harder material than some steel files,” although both files would work in the same method.

It is clear, from the evidence of record, that these implements are commercially known as diamond files. The issue before us is whether they are within the meaning of the tariff provision of paragraph 362.

The competing provisions are:

Paragraph 362, as modified by T.D. 48093:

Files, file blanks, rasps, and floats, of whatever cut or kind:
2y2 inches in length and under-20$ per doz.
Over 2% and not over 4.y2 inches in length-254 per doz.
Over 4% and under 7 inches in length- 35^ per doz.

Paragraph 214, as modified by T.D. 51802:

Earthy or mineral substances wholly or partly manufactured and articles, wares, and materials (crude or advanced in condition), composed wholly or in chief .value of earthy or mineral substances, not specially provided for, whether susceptible of decoration or not (except synthetic materials of gem stone quality, such as corundum and spinel, and articles and wares composed wholly or in chief value of such materials, and except marble chip or granite) :
If not decorated in any manner:
*******
Other_- 15% ad val.

Neither party argues for a commercial meaning that is different from the common meaning of the tariff term “files,” as Congress has used it in paragraph 362. The common meaning of a tariff term is a matter of law, to be ascertained by the court with the aid of dictionaries, technical works, testimony, and such other aids as the court may deem appropriate. United States v. Mercantil Distribuidora et al., 43 CCPA 111, C.A.D. 617; United States v. O. Brager-Larsen, 36 CCPA 1, C.A.D. 388; Absorba Beer Pad Co., Inc. v. United States, 30 CCPA 24, C.A.D. 209.

While in modem times files have usually been made of steel, with the cutting surface formed by etching or notching the steel, sometimes in lines so thin as to be almost invisible to the eye, it is historical fact [59] that files are an ancient tool. They have been made of stone, bronze, iron, and, perhaps, other materials. Diamond files are a relatively recent development in man’s continuing inventive search for tools that will better cut, or abrade, the harder materials which modern technology has been developing.

Nevertheless, diamond files were known in 1930, and by that name. Webster’s New International Dictionary, 1930 edition.

In the Encyclopedia Americana, volume 11, page 206, in an article on files, it is pointed out that the file properly is not a rubbing or abrading tool, but a cutting tool, the teeth of which point in one direction. A rasp functions by being rubbed back and forth. In the record before us, there is testimony that the action of the biting face of these diamond files is reciprocal, that is to say, the tool is operated by a backward and forward motion. (R. 9,13.)

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J. E. Bernard & Co. v. United States, 52 Cust. Ct. 56, 1964 Cust. Ct. LEXIS 1391 (cusc 1964).

52 Cust. Ct. 56 (J. E. Bernard & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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