Jos. Riedel Glass Works, Inc. v. United States

12 Cust. Ct. 173, 1944 Cust. Ct. LEXIS 26
CourtUnited States Customs Court
DecidedMay 1, 1944
DocketC. D. 849
StatusPublished
Cited by7 cases

This text of 12 Cust. Ct. 173 (Jos. Riedel Glass Works, 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
Jos. Riedel Glass Works, Inc. v. United States, 12 Cust. Ct. 173, 1944 Cust. Ct. LEXIS 26 (cusc 1944).

Opinion

Olivee, Presiding Judge:

This is an action brought to recover duties claimed to have been illegally exacted on certain atomizer bottles, toilet water bottles, and perfume bottles exported from Czechoslovakia and imported at the port of New York. The merchandise was classified by the collector as bottles produced otherwise than by automatic machine and duty was assessed at the rate of 75 per centum ad valorem under paragraph 218 (e) of the Tariff Act of 1930. All the bottles are claimed to be properly dutiable at 25 per centum ad valorem under the same paragraph as bottles “produced by automatic machine.” Paragraph 218 (e) of the Tariff Act of 1930, which is the only paragraph involved-in this case, reads as follows:

Par. 218. (e) Bottles and jars, wholly or in chief value of glass, of the character used or designed to be used as containers of perfume, talcum powder, toilet water, or other toilet preparations; bottles, vials, and jars, wholly or in chief value of glass, fitted with or designed for use with ground-glass stoppers, when suitable for use and of the character ordinarily employed for the holding or transportation of merchandise; all the foregoing produced by automatic machine, 25 per centum ad valorem; otherwise produced, 75 per centum ad valorem. For the purposes of this subparagraph no regard shall be had to the method of manufacture of the stoppers or covers.

The same issue as is here before us, with the same party-plaintiff, was before our court in protest 981062-G, in which case decision was rendered, Abstract 44552, 5 Cust. Ct. 360. The record in this previous case was incorporated in the record in the case at bar.

[174]*174In the incorporated case, the president of the plaintiff corporation, Hans J. Weigl, testified that he had been in Czechoslovakia in the factories of the manufacturer, Joseph Riedel, Unter Polaun, Czechoslovakia. He testified that he had been in the Riedel plant in the years 1935, 1936, and 1937, the shipments there in question having been made in 1937. He also testified that he had observed the manufacturing process of bottles, in the Riedel plant similar to the bottles before the court in the former case, some of the item numbers being the same as in the case at bar. He stated that the machines which made these bottles were automatic in their operation insofar as the actual making of the bottles was concerned. He pointed out, however, that the proper quantity of molten glass to make a bottle was gathered on a pipe, sheared off, and fed to the machine by a skilled glass worker. From that point on to the point where the completed bottles were transferred to the annealing oven, the process was entirely automatic and no human labor was required after the molten glass was put in the machine. He described this machine as automatic.

The Government in the incorporated case introduced the testimony of a customs agent, Charles Turrill, who had inspected the Riedel plant in 1935 at which time he saw similar bottles made and saw the machine in operation making them. His description of the machine he saw differs materially from the process described by the witness Weigh Witness Turrill testified that one workman gathered the molten glass, sheared it, and put that portion into a Parison mold; that a second workman operated the Parison mold by hand; that this second workman stepped on a lever which forced a plunger into the neck opening, forming the neck of the bottle; and that this same workman then released the plunger pulling a lever admitting air which formed the Parison or neck of the bottle. A third worker turned the bottle and carried it to a blower mold in which he placed the incom-pleted bottle, closing it and stepping on a lever which forced up a baffle plate for the bottom of the bottle. This third worker then forced a blow head on top of the bottle mold, clamping it tightly in place. Compressed air was then admitted automatically to the mold forming the completed bottle. The workman then opened the mold and removed the bottle to a table from which point it was carried by hand in baskets to the annealing oven. He testified that the annealing operation was automatic, the bottles slowly cooling as they were carried through the annealing oven. He further testified' that the entire operation was hand labor except the admission of air into the blower mold. Mr. Turrill testified that hand-made bottles were made by a process different from that described above; that no glass blowers were used in making the bottles on this machine; and that he had seen all the machines in the Riedel plant but had seen no fully automatic machines there or in any country in Europe. He testified:

[175]*175I mean by an.automatic machine .one that doesn’t require any manual labor; that the process is automatic from beginning to end.

Presiding Judge McClelland asked the witness:

You start with the molten glass?
The Witness. Yes, sir.
Presiding Judge McClelland. Is everything that follows done by machine?
The Witness. To my knowledge.

In addition to this testimony, the Government produced the testimony of a ceramic engineer, one Karl B. Peiler, connected with the glass industry. He testified that the bottles there before the court:

* * * were made with a Parison mold, without a bottom. That would require manual skill and would not be automatic.

He further testified:

* * *. The automatic machine supplies itself with glass from the furnace, and that glass that it supplies itself with is in a uniform quantity, and doesn’t depend on human skill and judgment for its quantity. You must have an accurate quantity of glass, in regular succession.

The witness, referring to the machine described by the previous witness, Turrill, stated that he had seen similar machines in Germany in 1928 which, he described as a Schiller bottle machine and which he claimed was not used in America. He claims the Schiller machine is not automatic because it depends on human skill to operate. It was the opinion of this witness that all of the exhibits were made by the Schiller process and hence not made on an automatic machine. The witness further testified as follows:

A. There aren’t any automatic processes in use now that are not fully automatic, if you include the feeding operation. That is where the point of distinction would come.
X Q. Isn’t there a process which is entirely automatic after the molten glass is fed to the machinef — A. Yes, sir.
X Q. Isn’t that an automatic process? — A. It is automatic from then on, yes. [Italics ours.]

The witness was questioned as to the type of machine described by Mr. Turrill and testified he had seen such a machine used to manufacture merchandise similar to exhibit 3 oaly; but not as to the others.

The Government’s second witness in the incorporated case was a factory superintendent from an American bottle manufacturing plant who testified that he had seen similar bottles manufactured by the process described by the witness Turrill, in Germany in 1931. He stated that a Parison mold is necessary in the production of this Idnd of bottles.

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Cite This Page — Counsel Stack

Bluebook (online)
12 Cust. Ct. 173, 1944 Cust. Ct. LEXIS 26, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jos-riedel-glass-works-inc-v-united-states-cusc-1944.