L. Oppleman, Inc. v. United States

10 Cust. Ct. 322, 1943 Cust. Ct. LEXIS 754
CourtUnited States Customs Court
DecidedJune 5, 1943
DocketC. D. 775
StatusPublished

This text of 10 Cust. Ct. 322 (L. Oppleman, 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
L. Oppleman, Inc. v. United States, 10 Cust. Ct. 322, 1943 Cust. Ct. LEXIS 754 (cusc 1943).

Opinion

Oliver, Presiding Judge:

The merchandise in the case at bar consists of prism binoculars exported from France and entered at the port of New York. Prism binoculars are eo nomine provided for in paragraph 228 (a) of the current Tariff Act of 1930 as follows:

Par. 228. (a) * * *, prism-binoculars * * *; all the foregoing, finished or unfinished, 60 per centum ad valorem.

The aforesaid paragraph was modified by the trade agreement with France in 1936 (T. D. 48316) as follows:

228 (a) Prism binoculars, having a magnification of five diameters or less, and valued at not more than $12 each, frames and mountings therefor, and parts of any of the foregoing; all the foregoing, finished or unfinished 45% ad val.

[323]*323Upon entry these binoculars (8 diameters and valued at not more than $12 each) were assessed for duty at 60 per centum ad valorem under the provisions of paragraph 228 (a) of the Tariff Act of 1930. They are claimed properly dutiable at 45 per centum ad valorem by virtue of the provisions of the aforementioned trade agreement (T. D. 48316).

Paragraph 228 (a), as it appears in the trade agreement quoted above, reads insofar as pertment:
Prism binoculars, having a magnification of five diameters or less, and valued at not more than $12 each * * .

Plaintiff contends that the above paragraph should be interpreted as though it read:

Prism binoculars, having a magnification of five diameters or less, or valued at not more than $12 each. •

or:

Prism binoculars having a magnification of five diameters or less, and prism binoculars valued at not more than $12 each.

Plaintiff further contends tha,t said paragraph in the trade agreement is ambiguous and therefore evidence is properly admissible to show the intent of the negotiators of the trade agreement.

The Government, in opposing the protest and upholding the action of the collector, contends that said paragraph 228 (a) as it appears in the trade agreement is clear and unambiguous; that it means exactly what it says; that there is therefore no basis for inquiry into the intention of the negotiators; and that the action of the collector was proper and the protest should be overruled.

Upon the trial plaintiff was permitted, over defendant’s objections, to introduce various exhibits and considerable «oral testimony tending to establish that the French negotiators intended the said paragraph in the trade agreement to mean what plaintiff contends was the real intention of the'parties; namely, that not only binoculars of 5 diameters or less, valued at not more than $12 each, should receive the benefit of the reduction, but that all prism binoculars valued at not more than $12 each, regardless of their power of magnification, should benefit in like manner. The result would be that the binoculars in the instant case, which are of 8 diameters, would be subject to the provisions of the trade agreement solely for the reason that they are valued at not more than $12 each. It is claimed that this intention of the French negotiators is expressed by the counsel for the French Embassy through a letter sent to the Secretary of State under date of July 16, 1936 (exhibit 2), which date is subsequent to the effective date of the French Trade Agreement herein-above referred to (June 15, 1936). This letter of the counsel for the French Embassy was admitted in evidence over the objection [324]*324of defendant’s counsel which, objection, however, was directed to the competency, relevancy, and materiality of the document, but objection was waived as to its form. Subsequently, defendant’s counsel introduced in evidence a letter from Francis B. Sayre, Assistant Secretary of State, dated September 14, 1936, in reply to the above letter (exhibit 2), which was received in evidence without objection (exhibit 3). This letter from the Assistant Secretary of State took direct issue with the counsel for the French Embassy and made it very clear, at least insofar as the United States negotiators were concerned, that there was no misunderstanding and that “the Treasury Department must decline to admit French prism binoculars at the rate of 45 percent ad valorem, unless they have a magnification of 5 diameters or less and are valued at not more than $12 each.”

Plaintiff also introduced in evidence considerable statistical data tending to establish that practically all importations of prism binoculars from France in 1935, amounting to $82,648 in value, consisted of binoculars of more than 5 diameters, valued at not more than $12 each. Plaintiff also introduced in evidence an analysis of the general provisions and reciprocal concessions -under the said trade agreement (exhibit 4); an extract from “Foreign Commerce and Navigation of the United States — Calendar Year 1935” (exhibit 5); and various reports showing number of pieces and values of prism binoculars imported into the United States from France in 1935 at various ports and by individual importers (exhibits 6 to 11). Of these exhibits plaintiff stresses in particular exhibit 4 which lists the value of the imports of prism binoculars from France in the year 1935 as being affected by the concessions granted by the. United States in the trade agreement, this value being the item of $82,648 which plaintiff has sought to show consisted almost entirely of binoculars of greater than 5 diameters and valued at not more than $12 each. From this fact plaintiff argues that as this total value of importations in 1935 covered prism binoculars of the type which it claims should be covered by the trade agreement, that the language used in the trade agreement should be interpreted so as to cover such merchandise.

No evidence was* introduced by the Government other than the letter from the State Department (exhibit 3) hereinbefore referred to.

At the outset let it be stated that it is our opinion that said paragraph 228 (a), as amended by the French Trade Agreement (T. D. 48316), is clear and unambiguous. In the absence of additional evidence, it is clear that to obtain the benefit of the reduction in duty provided for in the said trade agreement, prism binoculars imported from France must be of 5 diameters or less, and valued at not more than $12 each. If the diameter in any instance was greater than 5, or if 5 diameters or less, and valued at more than $12 each, the article would [325]*325not receive the benefit of the reduction in duty provided for in the. trade agreement.

It is oui’ opinion that no ambiguity exists in paragraph 22.8(a) as it appears in the trade agreement and we would point out that the conditions stressed by plaintiff as reasons why said paragraph should receive an interpretation other than that which naturally flows from its reading are brought about by the evidence introduced in support of contentions of plaintiff’s counsel and not by the trade agreement text itself. The alleged ambiguity requiring interpretation must appear textually in the paragraph itself and may not merely be created for the purpose of clearing it away.

In Cohn & Lewis v. United States, 25 C. C. P. A. 220, T. D. 49335, in a concurring opinion, Judge Bland said (page 227):

* * *. Some language must be found in the statute that calls for construction before its plain meaning can be ignored. * * *.

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Bluebook (online)
10 Cust. Ct. 322, 1943 Cust. Ct. LEXIS 754, Counsel Stack Legal Research, https://law.counselstack.com/opinion/l-oppleman-inc-v-united-states-cusc-1943.