John C. Rogers & Co. v. United States

64 Cust. Ct. 12, 1970 Cust. Ct. LEXIS 3222
CourtUnited States Customs Court
DecidedJanuary 16, 1970
DocketC.D. 3952
StatusPublished
Cited by3 cases

This text of 64 Cust. Ct. 12 (John C. Rogers & 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
John C. Rogers & Co. v. United States, 64 Cust. Ct. 12, 1970 Cust. Ct. LEXIS 3222 (cusc 1970).

Opinion

Landis, Judge:

This protest raises question as to the common meaning of the tariff term “fire brick” in paragraph 201(a) of the Tariff Act of 1930. Both sides agree that determination of that question is necessary to the proper classification of articles here invoiced [13]*13as “saggers” and “rings” imported from Sweden. Plaintiff claims that the articles are “fire brick” dutiable at 5 per centum ad valorem under paragraph 201(a), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108.

'Customs officials at Philadelphia, the United States port where the articles were entered, have classified the described invoice items as articles, wholly or in chief value of earthy or mineral substances, dutiable at 15 per centum ad valorem under paragraph 214, Tariff Act of 1980, as modified by the General Agreement on Tariffs and Trade, T.D. 51802.

Webster’s New International Dictionary, 1945, at page 2198, defines a “sagger” as:

1. Cvra/mics. a A box made of fire clay, in which delicate pieces are placed while being fired either for biscuit or for glaze. & The clay of which saggers are made. 2. Metal. A box in which oast-iron ■articles are packed in contact with hematite ore or smithy scales, to be rendered malleable by decarbonizing in the annealing furnace. [Emphasis quoted.]

While the invoiced “saggers” in this case are not, as we look at the representative samples (exhibits 2 and 5), a box, they are, according to the testimony, used with the imported rings to build a chamber in which cast-iron is packed for reduction in a furnace.

The sample “sagger” is a large heavy looking article in the shape of a tube or cylinder, open at both ends. We have measured the sample (hereafter called a tube). It is approximately 14 inches in diameter, 18^4 inches in height, and about % of an inch thick. The “ring” (exhibits 3 and 4), which also has a heavy appearance, is of a slightly greater diameter than the tube.

Mr. P. Ulf Gummeson, president of Hoeganaes Sponge Iron Corporation (hereafter Hoeganaes), the plaintiff and importer of the tubes and rings in this case, testified on trial. He corroborated the fact that the imported tubes and rings are composed of silicon carbide, an earthy or mineral refractory material, which his firm found best suited their process for producing sponge iron. The tubes and rings are not, he said, standard or special shape catalogue items of the refractory manufacturer, but were specially designed, both as to composition and shape, by or for the Hoeganaes sponge iron process, as shown in schematic drawings. (Exhibits 2-A and 3-A.) The articles are molded, worked “pretty much by hand” (E. 22), and fired in kilns or furnaces. No one else, to the best of Mr. Gummeson’s knowledge, imports the tubes and rings, or buys or sells them in the United States. We conclude that the articles are exclusively imported and used by Hoeganaes.

[14]*14Mr. Gummeson also testified bow the tubes and rings are used. The tubes and rings are often, but not always, used with a bottom plate (exhibit 6), which is leveled with mortar on the platform of a kiln flat car. A tube is put on the bottom plate; a ring is put on the tube, then another tube, another ring, and so on until four tubes and four rings are pyramided on one another, into a so-called reaction chamber. Twenty such chambers are built up on a kiln flat car. The outside rings of each chamber touch on one another to provide a “good mesh of stability to the individual chambers”, as shown in schematic drawing (exhibit 7) and photograph (exhibit 8). No mortar is used between the tubes and rings since “the material itself sweats a little and it bonds itself fairly nicely; enough for * * * [Hoeganaes] purpose.” (E. 33.)

Each of the chambers is next filled or charged with raw materials consisting of a hollow iron ore cylinder, about six feet tall, embedded in a mixture of coke and limestone. After the chambers are filled, they are topped with a lid. The kiln flat cars with the chambers charged and lidded, are then moved, like railroad cars, through a kiln tunnel, as depicted in exhibit 9, in illustrations marked thereon as A, B, and C. The kiln tunnel is a continuous operation; as one kiln car leaves the tunnel (the number of kiln cars in the tunnel at the same time is not a matter of record, but is apparently more than one), another enters the tunnel. It takes “in the order” (E. 28) of 35 hours to heat the chambers built on the kiln cars and effect reduction, by coke, of the iron ore into fairly strong, but hollow porous cylinders of iron, which are pulled out of the various chambers by specially designed tongs. The residue coke and limestone is then vacuumed out of the chambers. The chambers, unless there is damage requiring repair, are again recharged and put through the tunnel cycle.

One of the reasons the classification of these tubes and rings has generated so much heat is that they are comparatively new articles of commerce. According to Mr. Gummeson, tubes and rings like those before us were imported into the United States for the first time in 1953. The imported articles, of a special shape and design, are apparently unlike any standard or special shape fire brick in existence at the time the Tariff Act of 1930 was enacted, containing, as in previous tariff acts, the eo nomine classification “fire brick” under paragraph 201(a). As we shall discuss, infra, it was a commonly known fact in 1930 that “fire brick” was made in a variety of shapes and sizes.

Plaintiff submits that we need look no further than Trans-Seas Shipping Co. v. United States, 2 Cust. Ct. 784, 785, Abstract 41758 (1939), to decide this case. The articles in Trans-Seas, invoiced as [15]*15tiles, blocks, tweeds, posts, covers, spout bottoms, spout pieces, and various other forms, were made of fire clay. The abstracted opinion recites that:

* * * From the evidence it was found that the various shapes of the articles in question are made from the same material as firebrick and used for the same purpose of resisting intense heat. In view of Abstracts 43299 and 43469 they were held more specifically provided for as firebrick than earthy or mineral substances. The claim under paragraph 201(a) was therefore sustained.

Abstract 43469 (37 Treas. Dec. 369 (1919)), cited in Trans-Seas, quite simply recites that “[i]t was found that the commodity in question is made from the same clay from which fine brick is made and that it is to be used in connection with furnaces, either in the lining of the furnace or other places of contact with heat.” It held that “commodity” dutiable as fire brick on authority of Abstracts 29550 (23 Treas. Dec. 104 (1912)) and 37978 (28 Treas. Dec. 1229 (1915)), both of which cite Abstract 26306 (21 Treas. Dec. 141 (1911)), as a judicial precedent.

Abstract 43299 (37 Treas. Dec. 329 (1919)), cited in Trans-Seas Shipping, supra, also cited Abstract 26306 as one of several precedents for holding “[o]ctagon shaped and oblong blocks with a hole running-through the center, made of the same material as the ordinary standard square firebrick and used in the same manner and for the same purpose” dutiable as “fire brick” under the 1913 Tariff Act.

Abstract 26306 (Wing & Evans v. United States, 21 Treas. Dec. 141 (1911)), to which Trans-Seas

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Related

John C. Rogers & Co. v. United States
524 F.2d 1220 (Customs and Patent Appeals, 1975)
John C. Rogers & Co. v. United States
73 Cust. Ct. 119 (U.S. Customs Court, 1974)
Pittsburgh Plate Glass Co. v. United States
73 Cust. Ct. 49 (U.S. Customs Court, 1974)

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Bluebook (online)
64 Cust. Ct. 12, 1970 Cust. Ct. LEXIS 3222, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-c-rogers-co-v-united-states-cusc-1970.