Kotake Co. v. United States

58 Cust. Ct. 196, 266 F. Supp. 385, 1967 Cust. Ct. LEXIS 2478
CourtUnited States Customs Court
DecidedMarch 30, 1967
DocketC.D. 2934
StatusPublished
Cited by8 cases

This text of 58 Cust. Ct. 196 (Kotake 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
Kotake Co. v. United States, 58 Cust. Ct. 196, 266 F. Supp. 385, 1967 Cust. Ct. LEXIS 2478 (cusc 1967).

Opinion

Rao, Chief Judge:

This case raises the question of the proper tariff status of certain imported articles invoiced as “Sanyo Electric Automatic Rice Cooker[s].” This merchandise was classified within the provisions of paragraph 339 of the Tariff Act of 1930, as modified [197]*197by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as household utensils in chief value of aluminum and, accordingly, assessed with duty at the rate of 3% cents per pound and 17 per centum ad valorem.

It is the claim of the plaintiffs that the cookers in issue are more specifically provided for in paragraph 353 of said act, as modified by Presidential Proclamation No. 3468, 97 Treas. Dec. 157, T.D. 55615, supplemented by Presidential Proclamation No. 3479, 97 Treas. Dec. 430, T.D. 55649, as furnaces, heaters or ovens, or other articles having as an essential feature an electrical element or device, and, therefore, are dutiable at either 10 per centum ad valorem or 11 % per centum ad valorem.

In issue, by reason of the conflicting positions of the parties, are the following provisions of law:

Paragraph 339, as modified by T. D. 54108, supra:

Table, household, kitchen, and hospital utensils, and hollow or flat ware, not specially provided for, whether or not containing electrical heating elements as constituent parts:
Composed wholly or in chief value of aluminum_3.5é per lb.
and 17 % ad val.

Paragraph 353, as modified by T.D. 55615, supra:

Articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs, all the foregoing and parts thereof, finished or unfinished, wholly or in chief value of metal, and not specially provided for:
Furnaces, heaters, and ovens, and parts thereof_10% ad val.
Other (except * * *)_11%% ad val.

When this case was called for trial, one witness testified on behalf of plaintiffs. He was Stephen T. Kotake, vice president and treasurer of the plaintiff Kotake Co., Ltd., and had been associated with the firm since approximately 1945. Plis duties consist of buying and selling general merchandise, gift items, and general household goods of the type handled by his company and include checking the market and keeping up with business trends. His position also requii’es that he have a knowledge of the uses of the merchandise sold by his firm. [198]*198Sales of his company’s goods were made throughout the State of Hawaii, along the Pacific coast, and in New York.

Mr. Kotake testified that his company has been selling the Sanyo Electric Automatic Rice Cooker for 10 to 12 years, and that he is personally familiar with it by reason of his business dealings, the use of a sample cooker in his home, and observations of the use of that article in other homes, in restaurants, and in “big clubs.”

A pictorial representation of the cooker together with its internal arrangement was introduced into evidence as plaintiffs’ exhibit 1. According to the witness, the cookers come in three sizes. Each consists of an outer pot within which is fitted a removable second pot. The food to be cooked, such as rice, is placed in the inner pot and a suitable amount of water is poured into both pots. The cooker is then covered and connected to an electric outlet by means of a cord and plug. The electricity thus supplied conveys the energy necessary to the operation of an electrical heating element which is within and part of the cooker.

The witness stated that this process steams the food and that, although he has seen it used to steam potatoes and other foods, he had not used it himself to prepare such recipes as the shortcake or custard pudding mentioned in a booklet distributed by the manufacturer and introduced in evidence as defendant’s illustrative exhibit A. In all of its preparations, water is essential for the cooker’s operation.

The record also includes a stipulation to the effect that the item before the court is an article which has as an essential feature an electrical element or device and is in chief value of metal.

By reason of the foregoing, it appears that the central issue in this case is whether the Sanyo cooker is more specifically provided for by the language in paragraph 839 relating to household utensils, whether or not containing electrical heating elements, or the language of paragraph 353 relating to articles having as an essential feature an electrical element or device.

The first phase of this issue is concerned with the question of whether the instant cooker is provided for eo nomine in paragraph 353. Of course, if it is, the relative specificity thereof is concluded, in the absence of a clearly shown legislative intent to the contrary since a “not specially provided for” clause in a use provision excludes therefrom articles enumerated by eo nomine designation, or explicit description. United States v. Lansen-Naeve Corp., 44 CCPA 31, C.A.D. 632; M.

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Cite This Page — Counsel Stack

Bluebook (online)
58 Cust. Ct. 196, 266 F. Supp. 385, 1967 Cust. Ct. LEXIS 2478, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kotake-co-v-united-states-cusc-1967.