Joleo Impex Co. v. United States

45 Cust. Ct. 6
CourtUnited States Customs Court
DecidedJuly 5, 1960
DocketC.D. 2189
StatusPublished
Cited by9 cases

This text of 45 Cust. Ct. 6 (Joleo Impex 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
Joleo Impex Co. v. United States, 45 Cust. Ct. 6 (cusc 1960).

Opinions

Wilson, Judge:

The merchandise under protest, invoiced as raw ostrich feathers, was assessed with duty at 20 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930 as crude feathers. The importer claims that the goods in question are properly dutiable under paragraph 1518 of the act, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, supplemented by T.D. 51909, at 10 per centum ad valorem, as “ostrich” feathers.

Three witnesses were called at the trial of the case, two by the plaintiff and one by the Government.

Fischel Rathaus, owner of the plaintiff company, stated that he had been in the importing and exporting business since 1941 (R. 5). He testified that he had handled merchandise such as that imported (plaintiff’s illustrative exhibit 1) and that the importation in question came from Argentina. He further stated that his company purchases and sells such merchandise under the name of South American ostrich feathers, the sales being made for the most part in New York (R. 8-11), and that, in his opinion, the involved feathers are ostrich feathers (R. 11,18).

On cross-examination, Mr. Rathaus, in response to questioning by Government counsel, stated that his company did not sell the mer[8]*8chandise before the court as “vulture feathers,” further stating that he did not know the name of the bird from which the imported merchandise was taken (R. 11-12). The witness stated that he had heard the name “rhea,” and, when asked whether a rhea is different from an ostrich, responded “I think so” (R. 13). He admitted that he had never seen an ostrich of any type, not even in a zoo (R. 16).

A feather or plume, admittedly derived from the South African ostrich, was received in evidence as defendant’s illustrative exhibit A (R. 14). Certain feathers, identified by Mr. Rathaus as South American feathers “from the same bird” as plaintiff’s illustrative exhibit 1, were received in evidence as defendant’s illustrative exhibit B (R. 15). Mr. Rathaus stated that while there are differences between plaintiff’s illustrative exhibit 1 and defendant’s illustrative exhibit A, yet, in his opinion, both exhibits are ostrich feathers (R. 18).

Plaintiff’s second witness, Silvio Gaguine, testified that he had conducted a business under the name of Silvio Gaguine & Co. since 1920. He further stated that, since 1946 or 1947, his company has imported merchandise like plaintiff’s illustrative exhibit 1 from Argentina (R. 22-23), and that, while in South America, he had seen thousands of rheas, which he stated were known in South America as nandus (R. 24). In his opinion, the imported feathers are “Ostrich feathers, South American ostrich feathers.” (R. 23.) The witness further testified that feathers, such as plaintiff’s illustrative exhibit 1 and defendant’s illustrative exhibit B, have always been sold by his company as ostrich feathers (R. 25); that he had heard feathers, such as plaintiff’s illustrative exhibit 1 and defendant’s illustrative exhibit B, referred to as “vulture” feathers and that some of Ms customers referred to them under that name (R. 42). He stated, however, that he never billed such merchandise as “vulture feathers” and that he had never received orders in writing for “vulture feathers” (R. 43). Wliile the witness noted certain differences between defendant’s illustrative exhibits A and B, still he said that the difference in the quality of the feathers might be accounted for by the fact that the ostrich of South America is a degenerate type of ostrich (R. 44). Mr. Gaguine readily admitted, as did the other witnesses, that there are obvious differences in the feathers, represented by defendant’s illustrative A, and those from South America, represented by defendant’s illustrative exhibit B. This fact is indisputable as evidenced by an examination of the exhibits. Defendant’s illustrative exhibit A is a large, full, soft, lustrous plume, while defendant’s illustrative exhibit B and plaintiff’s illustrative exhibit 1 are small feathers of poor quality without any substantial similarity to a real plume.

Maurice Sears, the only witness called by the defendant, testified that he has been in the business of importing and exporting feathers, [9]*9“that is ostrich feathers and fancy feathers,” for over 50 years and that he had dealt in merchandise, snch as plaintiff’s illustrative exhibit 1, during that period, and that he had also seen the birds from which such feathers come in South America. This witness also testified that feathers, such as those imported, are bought and sold as “vulture feathers” (E. 57). It was agreed, however, between the parties that the term “vulture,” as used above, has no reference whatever to the bird known by that name. He further stated that the feathers represented by defendant’s illustrative exhibit A were bought and sold throughout the United States as ostrich feathers (E. 58), but that he had never heard of feathers, such as those in plaintiff’s illustrative exhibit 1 and defendant’s illustrative exhibit B, referred to as ostrich feathers. The witness emphasized the fact that the ostrich is much larger than the rhea and that it can eat twice as much, as being important differences between the two birds (E. 64). He stated that he had never seen the words “South American ostrich” or “American ostrich” in print and had never read about it, further testifying that he did not agree with the statement from the Encyclopedia Britannica, 1948 edition, volume 9, page 131, to the effect that feather brushes and dusters of superior quality, under the name of “vulture” dusters, are really made of American ostrich feathers. Mr. Sears stated emphatically that there is but one kind of ostrich feathers — feathers from the ostrich birds of South Africa (E. 73).

In substance, the testimony of the witnesses boils down to the fact that the witnesses for the plaintiff say that the South American rhea is an ostrich, and the feathers derived from that bird are ostrich feathers and are dealt in in this country as South American ostrich feathers. On the other hand, the witness for the defendant asserts that the imported feathers are known as “vulture feathers” in the United States market and are not ostrich feathers; that the only ostrich feathers are those derived from the South African ostrich.

Quite clearly, the court cannot resolve the question of whether the crude feathers constituting the imported merchandise are or are not ostrich feathers, as contemplated by the exception set forth in the proclamation revoking the modification of paragraph 1518, supra, from the testimony of the witnesses. The oral evidence is, in fact, opinion testimony rather than factual evidence. While the testimony will be a factor in determining the question presented, the evidence clearly is not conclusive, and the court must, therefore, look to other sources for aid in resolving the basic question as to whether or not the South American bird, known as the rhea, is or is not an ostrich for tariff purposes under the law as it stood at the time of the importation in question.

[10]*10It is quite true, as contended by the plaintiff, that the essential facts in the case at bar are not in dispute, for it is admitted on both sides that the imported feathers are derived from the South American bird known as the rhea or nandú. Neither can it be denied that the rhea is frequently referred to as the South American or American ostrich.

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Cite This Page — Counsel Stack

Bluebook (online)
45 Cust. Ct. 6, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joleo-impex-co-v-united-states-cusc-1960.