John H. Graham & Co. v. United States

41 Cust. Ct. 67
CourtUnited States Customs Court
DecidedAugust 21, 1958
DocketC. D. 2022
StatusPublished
Cited by10 cases

This text of 41 Cust. Ct. 67 (John H. Graham & 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 H. Graham & Co. v. United States, 41 Cust. Ct. 67 (cusc 1958).

Opinion

Rao, Judge:

Plaintiff, a manufacturer’s sales representative of hardware and other merchandise distributed through hardware channels, imported certain so-called grape shears from Italy. The collector of customs at New York, the port of entry, classified this merchandise as shears, other than pruning or sheep shears, within the provisions of paragraph 357 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739 and T. D. 52820, and accordingly assessed duty thereon at the rate of 10 cents each and 22% per centum ad valorem.

It is the claim of plaintiff that the shears in question are entitled to free entry as agricultural implements, pursuant to the provisions of paragraph 1604 of said tariff act. An alternative claim for the assessment of duty at the rate of 5 cents each and 12)4 per centum ad valorem on said merchandise as pruning shears, within the provisions of said paragraph 357, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, has been abandoned.

The tariff provisions pertinent to this litigation read as follows :

Paragraph 357 of the Tariff Act of 1930:

Nail, barbers’, and animal clippers, pruning and sheep shears, and all scissors and other shears, and blades for the same, finished or unfinished, valued at not more than 50 cents per dozen, 3% cents each and 45 per centum ad valorem; * * *.

Paragraph 357, as modified by T. D. 52739 and T. D. 52820, supra:

Scissors and shears (not including pruning shears or sheep
shears), and blades for the same, finished or unfinished, and
valued over $1.75 per dozen_ 100 each and
22)4% ad val.

[69]*69Paragraph 1604 of the Tariff Act of 1930, supra.

Agricultural implements: Plows, tooth or disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and carts, cream separators valued at not more than $50 each, and all other agricultural implements of any kind or description, not specially provided for, whether in whole or in parts, including repair parts: Provided, That no article specified by name in Title I shall be free of duty under this paragraph.

In view of the proviso to paragraph 1604, supra, and a stipulation of the parties to the effect that the merchandise at bar consists of agricultural implements, it appears that the issue in this case is primarily one of law, to wit, whether the instant so-called grape shears are articles specified by name in title I of the Tariff Act of 1930. However, inasmuch as the parties are not in agreement as to the specific name for the imported merchandise, a subsidiary question of fact with regard thereto is also presented.

To establish that aspect of the case, plaintiff introduced the testimony of its account vice president, John S. Bucldey, who was the only witness called by either party. It appears therefrom that plaintiff buys and sells hardware items, both domestic and imported, upon a worldwide basis, included among which are the “number 29 grape shears” in issue, a sample of which is in evidence as plaintiff’s exhibit 1. These are offered for sale as grape pickers or clippers; are so advertised in the company’s catalog (plaintiff’s exhibit 2); are sold to those “customers who travel salesmen in the winery areas, New York State, and California”; and are used by grape pickers or harvesters to cut bunches of grapes from the vines. Customers usually order these items as grape shears by model number, and orders are filled in the same language employed by the customer.

Buckley testified, further, that no customer ever asks for just plain shears. There are a great many shears in the line, as, for example, pruning shears, lopping shears, stand-up grass shears, grass shears, and hedge shears, types of which are described and depicted in plaintiff’s exhibit 2, and a purchaser must identify the particular kind he wishes to distinguish it from others. Thus, for merchandise like that at bar, the customer’s order is for grape shears.

Buckley admitted that plaintiff’s exhibit 1 could be used for cutting papers or flowers, or for other purposes, but averred that it is primarily designed for picking or harvesting grapes. It was his opinion that the term “shears” is a designation of a class of many kinds of articles and that grape pickers are one of the members of that class.

Notwithstanding the fact that plaintiff, in its sales literature and selling practices, refers to the subject merchandise as grape pickers or clippers, and that the witness so adverted to them throughout much of his testimony, it is obvious that this evidence was not introduced for the purpose of establishing any commercial designation [70]*70under that name. Neither, without further amplification, is it legally sufficient for that purpose. It is equally obvious from the testimony, which stands uncontroverted, that the articles at bar are shears. They respond in every particular to the following definition to be found in Webster's New International Dictionary:

1. Any of various cutting instruments operated by the action of opposed cutting edges of metal. Specif.: a An instrument consisting of two bevel-edged blades pivoted together so that the edges slide one by the other, used for cutting or shearing cloth or other material by the blades as they close together, — in effect large or powerful scissors, b A similar instrument the blades of which are connected at one end by a curved spring, used for shearing sheep or skins, c A power or hand-operated machine which cuts by means of a blade, or a set of blades, working against a resisting edge, the material to be sheared being between the two.

Moreover, it may be taken as completely established, in this case, that the items in issue are, in fact, grape shears. They are so purchased from the foreign manufacturer and so ordered by American buyers. So far as the instant record shows, their primary use by the ultimate consumer is for the cutting of grapes from the vine.

Counsel for plaintiff urges that the provision for shears in paragraph 357, and as modified, supra, is a class designation, rather than a specification by name of any individual variety of shears, and, hence, that grape shears are not excluded from free entry by the proviso to paragraph 1604.

Counsel for the Government and amicus curiae invoke the principle relied upon and followed in the case of United States v. Sears, Roebuck & Co., 20 C. C. P. A. (Customs) 295, T. D. 46086, to the effect that a designation of a class of articles is the equivalent of the enumeration of each member thereof, to support the argument that the instant merchandise is specified by name in paragraph 357.

This is, of course, settled law, but, nevertheless, a rule of construction for the determination of the proper classification within a group designation of an article not otherwise eo nomine provided for. But it is seriously to be doubted that in the precise language employed by Congress in the proviso in question — “specified by name”' — there is scope for its application. The weight of the relevant authorities indicates otherwise.

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Bluebook (online)
41 Cust. Ct. 67, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-h-graham-co-v-united-states-cusc-1958.