Koscherak Bros. Inc. v. United States

60 Cust. Ct. 45, 1968 Cust. Ct. LEXIS 2648
CourtUnited States Customs Court
DecidedJanuary 17, 1968
DocketC.D. 3253
StatusPublished

This text of 60 Cust. Ct. 45 (Koscherak Bros. 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
Koscherak Bros. Inc. v. United States, 60 Cust. Ct. 45, 1968 Cust. Ct. LEXIS 2648 (cusc 1968).

Opinion

Oliver, Judge:

This protest covers imported glass paperweights which were classified by the collector as blown glass household articles and assessed with duty under paragraph 218(f) of the Tariff Act of 1930, as modified by T.D. 51802 and supplemented by T.D. 51898, at the rate of 50 per centum ad valorem. Plaintiff claims they are properly [46]*46dutiable at the rate of 30 per centum ad valorem under the same paragraph 218(f) of the act, as modified'by T.D. 53865 and supplemented by T.D. 53877, as blown glass articles other than household articles or other articles which are excepted from the reduced duty rate.

The respective modifications of the tariff statute read as follows:

Paragraph 218(f), Tariff Act of 1930, as modified by T.D. 51802, supplemented by T.D. 51898:

Table and kitchen articles and utensils, and all articles of every description not specially provided for, composed wholly or in chief value of glass, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), painted, printed in any manner, sandblasted, silvered, stained, or decorated or ornamented in any manner, whether filled or unfilled, or whether their contents be dutiable or free (except articles primarily designed for ornamental purposes, decorated chiefly by engraving and valued at not less than $8 each) :
*******
Other- 50 cents on each article or utensil, but not less than 30% nor more than 50% ad val.

Paragraph 218(f), Tariff Act of 1930, as modified by T.D. 53865, supplemented by T.D. 53877:

All articles (not including table and kitchen articles and utensils) of every description not specially provided for, composed wholly or in chief value of glass, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), painted, printed in any manner, sandblasted, silvered, stained, or decoi’ated or ornamented in any manner, whether filled or unfilled, or whether their contents be dutiable or free:
* * * * * * *
Other, valued not over $1.66% each (except Christmas tree ornaments, household articles, and articles and utensils commercially known as bubble glass and produced otherwise than by automatic machine; and except articles and utensils blown or partly blown in the mold or otherwise and cut or engraved and valued at $1 or more) [Italics added]_J._ 30% ad val.

[47]*47At the time of trial, the parties stipulated the following: That the articles in issue as represented by plaintiff’s exhibits 1,2, and 3 are not valued over $1.66% each; that they are not Christmas ornaments; that they are not articles or utensils commercially known as bubble glass; that they are not cut or engraved; and that at the time of importation they were known in the trade and commerce of the United States as paperweights. As plaintiff has specifically abandoned all other claims mentioned in its protest, it clearly appears, as agreed upon by counsel, that the sole issue in this case is whether the imports are articles chiefly used in the household.

Exhibits 1, 2, and 3 may be described as semisolid, round or oval-shaped, glass articles with flattened bases. Exhibit 1 measures about 2% inches in diameter and is 3 inches in height. Exhibits 2 and 3 are 3 inches in diameter and 2% inches high. A colorful artistic pattern fills the inside portions of exhibits 1 and 3, while exhibit 2 has an implanted floral arrangement in its base section.

The plaintiff called three witnesses to testify and the defendant called one. The plaintiff’s witnesses included Mr. Morris Blau, president of Koscherak Bros., Inc., a firm importing European glass and art ware; Mr. Benjamin F. Allen, sales manager of Arnart Imports, importers of ceramic and glass articles; and Mr. Elliot Levitón, New York metropolitan area salesman for Bibi & Co., importers of crystal and bronze, and prior thereto, owner of a gift shop in New Jersey. Mr. Blau, who is responsible for the buying and selling in his company and who purchased these items in Italy, stated that the main reason in buying them was that he wanted paperweights and that their design, beauty, and salability were other factors, influencing his purchase.

All three witnesses testified to having sold articles such as plaintiff’s exhibits 1 through 3 to gift shops and department stores. In department stores, they are generally displayed in the stationery section. Blau, in traveling throughout the country on business trips, had observed them in the offices of his firm’s sales representatives and at his bank in New York to which he had given one as a gift. Allen, who sold them principally in the Southeast and Northeast, observed them “maybe two or three places” in his buyers’ offices, and Levitón on a few occasions in buying offices around New York City and once in a law office in the Bronx. None of the witnesses recalled ever seeing them in a home, but Allen admitted on cross-examination that they were suitable as a paperweight in a home, while Levitón thought they might be suitable in the home as a decorative item.

The defendant’s witness was Mr. Paul Jokelson who described himself as a representative of some French watch producers selling watches and parts in this country, and a technical consultant on paperweights in New York City for the Baccarat Co., the largest manufacturer of glass and crystal in France. He stated further that he had [48]*48initiated Baccarat’s manufacture of paperweights in France; that he has been collecting paperweights since 1929 and in 1952 he founded the Paperweight Collectors Association in this country and is the self-elected president over a membership of some 620 collectors; and that he has authored books and articles on antique and modern paperweights. It was conceded by the plaintiff that he is an expert in this field. Jokelson testified that he was familiar with paperweights such as plaintiff’s exhibits 1, 2, and 3 and had seen that type of article manufactured in Italy. He had also observed them in the homes of 60 or 70 members of his association in this country. In his opinion, such articles are- purchased for their beauty and design, and they are used in the home primarily as ornaments and not for utilitarian purposes. Pie had never seen them used to hold down papers.

On cross-examination, the witness agreed that the word “paperweight” generally suggests an article to weigh on papers.

The collector’s classification of the imports as household articles is, of course, presumably correct, and it is incumbent upon the plaintiff to overcome this presumption by showing a different chief use or, at any rate, a chief use outside the home. To establish a different chief use from that found by the collector has been held to require a showing of the use, at the time of importation, of the articles in question and the class to which they belong by a preponderance of competent evidence over an adequate geographical cross section of the country. United States v. The Baltimore & Ohio RR. Co. a/c United China & Class Company, 47 CCPA 1, C.A.D. 719; A. Tobert Co., Inc., American Shipping Co. v. United States, 41 CCPA 161, C.A.D. 544.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Catton, Neill & Co. v. United States
11 Ct. Cust. 278 (Customs and Patent Appeals, 1922)
Ace Importing Co. v. United States
44 Cust. Ct. 468 (U.S. Customs Court, 1960)
Ace Importing Co. v. United States
50 Cust. Ct. 226 (U.S. Customs Court, 1963)
Davis Products, Inc. v. United States
59 Cust. Ct. 226 (U.S. Customs Court, 1967)

Cite This Page — Counsel Stack

Bluebook (online)
60 Cust. Ct. 45, 1968 Cust. Ct. LEXIS 2648, Counsel Stack Legal Research, https://law.counselstack.com/opinion/koscherak-bros-inc-v-united-states-cusc-1968.