Judson Sheldon Division National Carloading Corp. v. United States

42 Cust. Ct. 19
CourtUnited States Customs Court
DecidedJanuary 14, 1959
DocketC.D. 2061
StatusPublished
Cited by1 cases

This text of 42 Cust. Ct. 19 (Judson Sheldon Division National Carloading Corp. 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
Judson Sheldon Division National Carloading Corp. v. United States, 42 Cust. Ct. 19 (cusc 1959).

Opinion

Lawrence, Judge:

A variety of wares included in several importations was classified by the collector of customs as articles in chief value of metal and duty was imposed thereon at the rate of 22% per centum ad valorem, as provided in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802.

Seven protests (covering as many importations), enumerated in schedule “A,” attached to and made a part of this decision, were consolidated for trial.

The items in controversy and the respective claims of plaintiffs are set forth in its brief as follows, record references being omitted:

The items “head bolts” and “flights” (285353-K, 289470-K) are parts of a contrivance known as the Lobbe Hobel, referred to sometimes as “the plainer” [planer], and sometimes as “the continuous miner” because “it cuts and loads the coal and conveys it out.”
The “Lobbe Hobel” is used for mining coal by shearing the coal off a vein of coal and loading it on to a conveyer and carrying it out of the mine.
It is contended that the Lobbe Hobel is a machine and that the head bolts and flights covered by Protests 285353-K and 289470-K are dutiable as parts of machines under Paragraph 372 of the Tariff Act at the rate of 13% per centum ad valorem.
It is conceded that the said bolts and the said flights are “a part of the plainer [planer] machine, and with respect to the bolts, that they are specially designed for use in conjunction with the flights and have no other general use.”
* * if: * ‡ *
The items covered by Protests 261427-K, 292739-K, and 289273-K, namely, pit props, were also classified as manufactures of metal, and are claimed to be dutiable as:
1. Machines in themselves.
2. Parts of machines, i.e., parts of the Lobbe Hobel.
The remaining items, namely, foot plates (285353-K), hinged bars (289257-K), upper tubes and crib release bars (289470-K), deformation tubes (275556-K), and setting claws (292739-K and 289273-K) were also classified as manufactures of metal, and are claimed to be dutiable as:
1. Parts of machines.
2. Structural shapes under Paragraph 312.

[21]*21The pertinent provisions of the competing paragraphs of the tariff act, as modified, are here set forth:

Paragraph 397, as modified, supra:
Articles or wares not specially provided for, whether partly or wholly manufactured:
* * * ‡ * * *
Composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal (not including platinum, gold, or silver), but not plated with platinum, gold, or silver, or colored with gold lacquer:
Jj« * Sfc $ * * *
Other (except slide fasteners and parts thereof) 22Y¡% ad val.

Paragraph 372 of the Tariff Act of 1930 (19 TJ.S.C. § 1001, par. 372), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739:

Machines, finished or unfinished, not specially provided for:
$ ‡ ‡ ‡ ‡ *
Other (except the following accounting machines; bakery machines; calculating machines; combination candy cutting and wrapping machines ; combination cases and sharpening mechanisms for safety razors; cordage machines; food cutting or grinding machines; hydraulic impulse wheels and hydraulic reaction turbines; industrial cigarette making machines; internal-combustion engines of the non-carburetor type; machines for determining the strength of materials or articles in tension, compression, torsion, or shear; machines for manufacturing chocolate or confectionery; machines for packaging pipe tobacco; machines for wrapping candy; machines for wrapping cigarette packages; and tobacco cutting machines)-13%% ad val.

Paragraph 312 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 312), as modified by the Torquay protocol, supra:

Beams, girders, joists, angles, channels, car-truck channels, tees, columns and posts, or parts or sections of columns and posts, and deck and bulb beams, together with all other structural shapes of iron or steel:
Not assembled, manufactured or advanced beyond hammering, rolling, or casting_0.10 per lb.
Machined, drilled, punched, assembled, fitted, fabricated for use, or otherwise advanced beyond hammering, rolling, or casting_7)4% ad val.

Plaintiffs introduced nine exhibits which were numbered from 1 to 9, inclusive. They consist of a reel of film showing the operation of the planer and some of its appurtenances, a miniature model of a Uerdingen pit prop, and various photographs or other documents.

Four exhibits were introduced by the defendant, marked A to D, inclusive, consisting of two photographs and two pamphlets.

The two witnesses who testified herein were called by plaintiffs. The first witness, Arno M. Schneider Paas, is vice president of the Mining Progress, Inc., Highland Mills, N. Y.; a native of Germany, who, in 1941, became an apprentice in the workshops of the manu[22]*22facturer of the Lobbe Hobel in Westphalia, Germany. During his apprenticeship through the various workshops, the offices, the technical division, the engineer’s office, and later in this country engaged in the sales and installation of the machines, he acquired an intimate and intelligent knowledge of the design, construction, and utility of the Lobbe Hobel and its operation.

The second witness, Alfred Newland, is an employee of the Amherst Coal Co., Lundale, W. Va., engaged in the business of mining and producing coal, having been so employed since 1937.

From the testimony of the witnesses and the exhibits in evidence, it appears that the contrivance known as a Lobbe Hobel is designated as a continuous mining machine. It performs the triple functions of shearing coal from a coal face, loading the mined coal, and transporting it from the mined area. The device is powered by a motor, which drives a fluid clutch, transmitting power to a reduction gear. The outgoing shaft of the reduction gear operates a double sprocket unit. This, in turn, pulls a chain to which so-called flights are attached, the purpose of the flights being to pull and convey the coal. The outgoing shaft of the reduction gear also has a sprocket between the machine frame and the reduction gear body that drives a heavy-duty roller chain, which, in turn, is connected to a multiple plate clutch transmitting power to the planer shaft or a Hobel shaft. On the opposite side of the planer shaft is another sprocket which pulls a heavy-duty chain connected to the planer head and performs the actual coal shearing function.

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Related

Mining Progress, Inc. v. United States
44 Cust. Ct. 298 (U.S. Customs Court, 1959)

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Bluebook (online)
42 Cust. Ct. 19, Counsel Stack Legal Research, https://law.counselstack.com/opinion/judson-sheldon-division-national-carloading-corp-v-united-states-cusc-1959.