Kroder Reubel Co. v. United States

44 Cust. Ct. 274, 185 F. Supp. 515, 1960 Cust. Ct. LEXIS 23
United States Customs Court·Decided June 15, 1960·No. C.D. 2186·Published·Cited by 32 cases

Opinions

Lawrence, Judge:

An importation of brass pole rings was classified by tbe collector of customs as articles not specially provided for, composed in chief value of brass, 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, and duty was imposed thereon at the rate of 22i/í> per centum ad valorem.

Plaintiffs claim that the merchandise is properly classifiable as household utensils, composed of brass, and dutiable at the rate of 15 per centum ad valorem within the provisions of paragraph 339 of said act (19 U.S.C. § 1001, par. 339), as modified by the General Agreement on Tariffs and Trade, supra, supplemented by Presidential proclamation, 83 Treas. Dec. 166, T.D. 51909.

The pertinent text of the statutes involved is 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:
Woven wire fencing * * *
* * * * * * *
Other * * *_22%% ad val.

Paragraph 339, as modified, supra:

Table, household, kitchen, and hospital utensils, and hollow or flat ware, not specially provided for (except articles composed wholly or in chief value of tin or tin plate * * *), whether or not containing electrical heating elements as constituent parts thereof:
* * * * * * *
[276] Not plated with platinum, gold, or silver, and not specially provided for: Carbonated water siphons * * *
Other:
Composed wholly or in chief value of brass_16% ad val.

Inasmuch as the provisions of paragraph 339 are more specific than those of paragraph 397, the basic question for our determination is whether or not the pole rings in controversy are, in fact, household utensils within the meaning of said paragraph 339.

The only witness in the case, Jacques C. DeJong, testified for the plaintiffs. The substance of his testimony follows:

From June 1953 to February 1956, he was associated with Kroder Beubel Co., Inc., ultimate consignee of the instant merchandise (which was imported in August 1954) and one of the plaintiffs herein, in charge of imports and sales. He is now president of J. C. DeJong & Co., Inc., engaged in interior decorators’ and builders’ hardware.

He identified exhibit 1 as representative of the merchandise described on the invoice as %-inch pole rings, and of the other items, invoiced as 1 inch, 1% inches, and 2 inches, except as to size. The rings are used by sliding them over curtain rods (see collective exhibit 2) and attaching curtains or draperies by means of hooks to facilitate their free movement. The imported merchandise was sold to wholesalers, department stores, and interior decorators throughout the United States. DeJong has personally observed the use of such merchandise to hang window curtains and draperies in homes he had visited in New York, Chicago, Philadelphia, and Boston, and “many a time in the homes of friends.” His sales had extended to California, Texas, Michigan, Illinois, all of New England, Pennsylvania, the Dakotas, Washington, and New York. Based upon his experience, knowledge, and observation, the merchandise was chiefly used in the home.

The term “household utensils,” as it appears in the statute above quoted, has been judicially defined as relating to articles which serve a utilitarian purpose and are chiefly used in the household for the care and maintenance of the home and for the convenience and comfort of its members. Pramette Juvenille Furniture Company v. United States, 36 C.C.P.A. (Customs) 61, C.A.D. 398.

We have the uncontradicted testimony of DeJong, who had every incentive to acquire knowledge of the use of his merchandise in order to promote sales. His experience and transactions covered a large area of the United States which adds to the probity of his testimony.

While we are not unmindful of the presumption which attaches to the decision of the collector, nevertheless, a presumption is not evidence and is overcome by a small degree of competent proof.

An early case which lends itself to the claim of plaintiffs is Klipstein v. United States, 1 Ct. Cust. Appls. 122, T.D. 31120. It was there held [277] that the testimony of one witness was sufficient to establish chief or exclusive use of an imported commodity. The court there said, in part—

* * * The mere fact that the merchandise might possibly have some other use than that specified is not sufficient of and by itself to overcome or counterbalance the probative effect of the sworn declaration of a single witness of ten years’ experience with the goods that they have but one use because he knows of but one use for them. * * * Importers and merchants are naturally desirous of increasing the number of their customers and the demand for the goods in which they deal, and as they have every incentive for knowing the uses to which their wares are or may be put it is only fair to assume, at least prima facie, that the only uses known to them are the only uses of such wares. * * * [Italics quoted.]

Another decision of our appellate court which has an important bearing here is reported in United States v. F. W. Woolworth Co., 23 C.C.P.A. (Customs) 98, T.D. 47765, wherein it is stated—

We are not unmindful of the rule that in order to establish “chief use” the evidence of use must relate to the United States generally, and not to a limited portion thereof. It may be proper to observe, however, that the question of whether “chief use” has been properly established depends upon the issues and the evidence in each case.
We think it is a proper deduction from the evidence, and from the character of Exhibits 1, 2, and 3, that the involved articles would be used in substantially the same manner, and by substantially the same class of people, in one section of the country as in another, and that evidence establishing their chief use in a large area of the country is sufficient under the rule.

See also Kubie & Co. v. United States, 12 Ct. Cust. Appls. 468, T.D. 40668.

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

Kroder Reubel Co. v. United States, 44 Cust. Ct. 274, 185 F. Supp. 515, 1960 Cust. Ct. LEXIS 23 (cusc 1960).

44 Cust. Ct. 274 (Kroder Reubel Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Ottavia, Inc. v. United States
59 Cust. Ct. 865 (U.S. Customs Court, 1967)
F. B. Vandegrift & Co. v. United States
56 Cust. Ct. 103 (U.S. Customs Court, 1966)
J. C. DeJong & Co. v. United States
56 Cust. Ct. 869 (U.S. Customs Court, 1966)
J. C. DeJong & Co. v. United States
52 C.C.P.A. 26 (Customs and Patent Appeals, 1965)
Elmay Importing Co. v. United States
50 Cust. Ct. 303 (U.S. Customs Court, 1963)
National Carloading Corp. v. United States
50 Cust. Ct. 279 (U.S. Customs Court, 1963)
Hudson Shipping Co. v. United States
48 Cust. Ct. 448 (U.S. Customs Court, 1962)
J. C. De Jong & Co.v. United States
48 Cust. Ct. 355 (U.S. Customs Court, 1962)
Border Brokerage Co. v. United States
48 Cust. Ct. 41 (U.S. Customs Court, 1962)
Anderson Heating, Inc. v. United States
47 Cust. Ct. 189 (U.S. Customs Court, 1961)
Graber Co. v. United States
47 Cust. Ct. 276 (U.S. Customs Court, 1961)
Castelazo v. United States
46 Cust. Ct. 501 (U.S. Customs Court, 1961)
National Starch Products, Inc. v. United States
46 Cust. Ct. 199 (U.S. Customs Court, 1961)
Kroder Reubel Co. v. United States
46 Cust. Ct. 462 (U.S. Customs Court, 1961)
Rohner Gehrig & Co. v. United States
46 Cust. Ct. 463 (U.S. Customs Court, 1961)
J. C. De Jong & Co. v. United States
46 Cust. Ct. 446 (U.S. Customs Court, 1961)
Roberto Colon Machinery Co. v. United States
46 Cust. Ct. 138 (U.S. Customs Court, 1961)
C. H. Powell Co. v. United States
46 Cust. Ct. 84 (U.S. Customs Court, 1961)