Jomac-North, Inc. v. United States

63 Cust. Ct. 173, 1969 Cust. Ct. LEXIS 3777
CourtUnited States Customs Court
DecidedOctober 6, 1969
DocketC.D. 3892
StatusPublished
Cited by1 cases

This text of 63 Cust. Ct. 173 (Jomac-North, Inc. 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
Jomac-North, Inc. v. United States, 63 Cust. Ct. 173, 1969 Cust. Ct. LEXIS 3777 (cusc 1969).

Opinion

Ford, Judge:

The merchandise covered by this protest is described on the invoice as “Radyne plastic sheet welding equipment * * *” which was classified as an article having as an essential feature an electrical element or device under the provisions of paragraph 353, 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 assessed with duty at the rate of 13% per centum ad valorem.

Plaintiff claims such merchandise to be properly subject to duty at the rate of 10% per centum ad valorem under paragraph 353, Tariff Act of 1930, as modified by the Sixth Protocol of Supple[174]*174mentary Concessions to tbe General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108. Said provision insofar as is claimed herein provides for welding apparatus, instruments and devices.

The pertinent portions of the provisions involved herein read as follows:

Paragraph 353 of the Tariff Act of 1930, as modified by T.D. 52739:
Articles having as an essential feature an electrical element or device, * * *:
‡ ‡ ‡ $
Other (* * *)- 13%% ad val.
Paragraph 353 of the Tariff Act of 1930, as modified by T.D. 54108:
Electrical signaling, welding, and ignition apparatus, instruments (other than laboratory), and devices, finished or unfinished, wholly or in chief value of metal, and not specially provided for_ 10%% ad val.

The record consists of the testimony of two witnesses called on behalf of plaintiff and one on behalf of defendant as well as two exhibits offered by plaintiff. Plaintiff’s exhibit 1 is an illustration of the imported merchandise. Plaintiff’s illustrative exhibit 2 is a sample of plastic material upon which a seam has been made by the involved machines. The first witness, Mr. George L. Wheeler, the purchasing agent of plaintiff corporation testified that the involved machines were purchased by his company and sold by his company as electronic seam welders; that they are used to weld seams of industrial rainwear. The witness then produced an illustration of the machine and a sample of a plastic material which had been seamed by the machine. The machine is 49% inches high, 20 inches wide, 26% inches deep and weighs 295 pounds. The sewing of plaintiff’s illustrative exhibit 2 was only used to set the seam before the imported machine was used.

Mr. Eussell Edwards next called on behalf of plaintiff testified he is general production manager for the Eoller Division of plaintiff corporation; that his duties include the maintenance of equipment, building and specifications for functioning equipment. The witness in his former employment did spot welding on metal cabinets. Pie has operated, repaired and rebuilt machines of the type involved herein. The witness described the operation of the machine as follows:

A. The cloth itself is placed on the anvil or platform, as shown on the illustration, the pedal bar is depressed, which activates a shift up the back of the machine, which lowers the upper contact bar. This activates an air cylinder, which applies pressure to this contact bar, at the same time activating a switch, electrical, which starts the pulses of electricity through the material itself. This generates heat, and causes a weld within the material.
[175]*175Q. What causes the heat? — A. The resistance of the polyvinyl chloride material to the electrical energy.

The witness further testified that spot welding of metal is very similar utilizing basically the same principles. In spot welding pressure is applied to two points while electrical energy is transmitted through the metal. The resistance of the metal causes heat which in turn causes the weld.

Mr. Edwards then stated the machines involved are used for plant production and are not to his knowledge used in laboratories.

On cross-examination the witness clarified the operation of the involved machine by stating that the electrical pulses transmitted by the involved machine were high frequency radio pulses of 37 megacycles. The electricity used in spot welding is alternating current. On questioning by the court, Mr. Edwards testified the plastic is “Welded” by being melted together but the material does not reach a molten state. The term welding has been applied to the involved merchandise for approximately four years although merchandise of this type had been in existence for a relatively long time prior thereto.

Mr. Eobert D. Farkas appeared pursuant to a subpoena on behalf of defendant. Mr. Farkas is chief engineer of Guild Electronics and Plastic Corporation whose business is the manufacture of dielectric heat sealing machines. The witness testified that dielectric heat sealing machines utilize radio frequency energy to create a heat seal. Metal welding is the fusing of two metals by use of external heat such as gas torch. Metal bonding according to Mr. Farkas is identical to welding except a bonding agent is employed, such as solder.

Mr. Farkas stated that there are many types of welding. Some forms are: gas welding which utilizes gas to obtain heat; electric welding which utilizes electricity to obtain heat; induction welding which is a process of heating the material with electrical energy — in plastics, some forms of welding employ hot air and others use spin welding which causes heat by friction. There is no process called metal heat sealing. Plastic heat sealing was defined by the witness as “the bonding together of two or more layers of plastic materials by the use of heat, which can be categorized into two general areas, internal heat and the use of external heat * * The machine manufactured by the company which employs him is a heat sealing machine which seals plastic by use of internal heat created by the use of radio frequency. The frequency used by heat sealing machines is high and ranges from 18 megacycles to 250 megacycles. This specific machine operates on 37 megacycles.

The description of the heat induction process of the machine produced by his company was described as follows:

A. The process is basically similar to the process used in diathermy, which involves molecular agitation. In essence, the ma[176]*176terial is placed in an electric field and the electric field alternates. It is polarized very rapidly, and the molecules, if they are of the proper type, attempt to orient themselves with the polarization of the field. So they rotate back and forth very rapidly. As they move heat is then induced within the material itself. The heat comes from the material.

The witness testified he is familiar with exhibit 1 and it is in his opinion an electronic heat sealing machine which is basically identical with the machine produced by his company. The machine can also be used to emboss the plastic for decorative purposes as well as appliqueing and creating a tear seal. A tear seal is one which can be used to create a boundary of the products.

In metal welding, heat is applied externally using electricity or gas. When using electricity, the line energy of 60 cycles is used, according to the witness.

Mr. Farkas stated that in metal welding, external heat is applied and the material is fused together by the creation of beads with a bonding agent.

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Cite This Page — Counsel Stack

Bluebook (online)
63 Cust. Ct. 173, 1969 Cust. Ct. LEXIS 3777, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jomac-north-inc-v-united-states-cusc-1969.