Lamont v. United States

16 Ct. Cust. 488, 1929 WL 28317, 1929 CCPA LEXIS 16
CourtCourt of Customs and Patent Appeals
DecidedJanuary 29, 1929
DocketNo. 3076
StatusPublished
Cited by12 cases

This text of 16 Ct. Cust. 488 (Lamont v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Lamont v. United States, 16 Ct. Cust. 488, 1929 WL 28317, 1929 CCPA LEXIS 16 (ccpa 1929).

Opinion

Hatfield, Judge,

delivered the opinion of the court:

Merchandise described in the invoices as stearic acid was assessed for duty by the collector at the port of New York at 25 per centum ad valorem under the provision for “all other acids and acid anhydrides not specially provided for,” contained in paragraph 1 of the Tariff Act of 1922, which reads as follows:

Pak. 1. Acids and acid anhydrides: Acetic acid containing by weight not more than 65 per centum of acetic acid, three-fourths of 1 cent per pound; containing by weight more than 65 per centum, 2 cents per pound; acetic anhydride, 5 cents per pound; boric acid, 1J4 cents per pound; chloroacetic acid, 5 cents per pound; citric acid, 17 cents per pound; lactic acid, containing by weight of lactic acid less than 30 per centum, 2 cents per pound; 30 per centum or more and less than 55 per centum, 4 cents per pound; and 55 per centum or more, 9 cents per pound: Provided, That any lactic-acid anhydride present shall be determined as lactic acid and included as such: And 'provided further, That the duty on lactic acid shall not be less than 25 per centum ad valorem; tannic acid, tannin, and extracts of nutgalls, containing by weight of tannic acid less than 50 per centum, 4 cents per pound; 50 per centum or more and not medicinal, 10 cents per pound; 50 per centum or more and medicinal, 20 cents per pound; tartaric acid, 6 cents per pound; arsenic acid, 3 cents per pound; gallic acid, 8 cents per pound; oleic acid or red oil, V/i cents per pound; oxalic acid, 4 cents per pound; phosphoric acid, 2 cents per pound; pyrogallic acid, 12 cents per pound; stearic acid, 1 }i cents per pound; and all other acids and acid anhydrides not specially provided for, 25 per centum ad valorem.

The importers protested the assessment of duty, claiming that the merchandise was “stearic acid” and dutiable as such under the eo nomine provision therefor in paragraph 1.

It was the contention of counsel for the importers on the trial below, and it is their contention here, that the involved merchandise was definitely, uniformly, and generally bought and sold and known in the trade and commerce of the United States as “stearic acid” at and prior to the enactment of the Tariff Act of 1922. It is claimed that this fact is established by every qualified commercial witness who testified in the case.

The Government contends, and its contention was sustained by the court below, that only such merchandise as conforms to certain specifications and which has certain definite physical properties is designated in the trade and commerce of the United States as “stearic acid”; that the imported merchandise does not conform to these requirements; and that these facts are established by a preponderance of the evidence. A more detailed statement of the claims of the parties will be hereinafter set forth.

It appears from the briefs of counsel for the parties, and from the statements of counsel for appellants made in open court at the time the case was argued here orally, that the precise issue in the case is: Was the imported merchandise of the character of that involved, at [490]*490and prior to the enactment of the Tariff Act of 1922 (September 21, 1922), definitely, uniformly, and generally bought and sold and designated in the trade and commerce of the United States as stearic acid? If it was, the judgment should be reversed. If it was not, the judgment should be affirmed. We proceed, therefore, to a consideration of the record in the case.

The importers established that merchandise like that involved in this case had been imported into the United States at and prior to the enactment of the Tariff Act of 1922; and that the imported merchandise, as stated by one of the witnesses, was composed of the following materials:

The raw materials consist of palm oil, cocoa butter, fatty acids, Chinese vegetable tallow, beef tallow, mutton tallow, bone fat and hog fat. These products are used in the following proportions: About 50 per centum of palm oil and/or Chinese vegetable tallow and/or cocoa butter fatty acids; the remaining 50 per centum is made of the other fats named. It is immaterial what proportion the palm oil. Chinese vegetable tallow or cocoa butter fatty acids may bear to each other, so long as in the aggregate they constitute approximately 50 per centum. It is also immaterial what proportion the other fats mentioned bear to one another, so long as they constitute 50 per centum in the aggregate. The proportions vary following market conditions.

We sum up the testimony of the witnesses for appellants. M. W. Parsons, owner of the M. W. Parsons Plymouth Organic Laboratories, an “importer of Russian mineral stearic acid, waxes,” said that, while his company had not dealt in as large quantities as others engaged in the trade, he had sold an imported product like that involved in this case as “stearic acid” and as “stearol” at wholesale, for many years prior to, and at the time of the enactment of the Tariff Act of 1922, in every State in the United States. He had never sold stearic acid under any specifications. He said that the term “stearol” was used so that his customers would know that they were getting imported stearic acid. He identified certain sale bills of his company dated, respectively, June 16, June 24, September 28, November 4, and December 3, 1921, which were introduced in evidence as collective Exhibit No. 1. They were put in evidence for the purpose of corroborating bis statement that he had sold a foreign product as stearic acid at and prior to the time of the passage of the Tariff Act of 1922. An examination of these exhibits shows that in each instance the merchandise was sold as “imported stearic acid.”

Arthur H. Hoffman, of the Strohmeyer & Arpe Co., importer — - appellant in suit No. 3081, decided concurrently herewith — testified that he had sold at wholesale imported merchandise like that involved in this case as “stearic acid,” throughout the United States at and prior to the time of the enactment of the Tariff Act of 1922. The only qualifying terms used were “single pressed,” “double pressed,” and “triple pressed.” He had not sold large quantities, [491]*491comparatively, prior to 1922, and did not recall the name of anyone to whom he had made sales. He never sold stearic acid under any specifications; but he had sold the imported product and domestic stearic acid interchangeably to some customers and never had a complaint from any of them.

Elizabeth Mary Meyer, of Innis Speiden & Co., dealers in chemicals, testified that she had sold an imported product like that involved as “stearic acid” throughout the United States “Before the war and prior to 1922.” Her sales were at wholesale. She said that the common method, in the trade, of determining whether a substance was stearic acid was to taste it. She sold the imported product and domestic stearic acid to the same trade.

George Perkins Dunn, of Smith & Nichols (Inc.), dealers in commercial waxes, testified that he sold merchandise like that involved at and prior to 1922 in wholesale quantities; according to his testimony, “Mostly through New England, Atlantic States, and the Middle West.” He could recall selling in only two cities in the New England States — Bridgeport and Boston. He could not recall selling the imported product in any city in the “Middle States.” However, in explanation, he said: “These recollections would be only where we have sold stearic acid indiscriminately.

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Bluebook (online)
16 Ct. Cust. 488, 1929 WL 28317, 1929 CCPA LEXIS 16, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lamont-v-united-states-ccpa-1929.