Marks & Rosenfeld, Inc. v. United States

11 Cust. Ct. 66, 1943 Cust. Ct. LEXIS 3021
CourtUnited States Customs Court
DecidedJuly 14, 1943
DocketC. D. 795
StatusPublished
Cited by4 cases

This text of 11 Cust. Ct. 66 (Marks & Rosenfeld, 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
Marks & Rosenfeld, Inc. v. United States, 11 Cust. Ct. 66, 1943 Cust. Ct. LEXIS 3021 (cusc 1943).

Opinion

Oliver, Presiding Judge:

The merchandise at bar consists of branched glass candlesticks exported from Czechoslovakia and entered at the port of New York. The articles, designed to hold tyo candles, are made of highly polished glass, U-shaped, and measuring about 5% inches in height and about 7 inches overall in width. Each candle socket has a raised shoulder designed to hold in place a fluted edge glass wax-catching saucer called a bobeche which was included as part of each article. At regular points around the said bobeche, holes have been pierced along the outer edge. Wires have been inserted through these hole's from which have been suspended six faceted crystal stones about % inch in diameter. From these stones in turn are hung cut or faceted pendants about 1% inches long. These stones and pendants are designed, according to the record, “to add an effect which you get by the lefraction or reflection of the light from the candle.” [Italics supplied.] These articles were entered subsequent to April 16, 1938, the effective date of the trade agreement with Czechoslovakia (T. D. 49458). They were invoiced as “candlestick with drops” (R. 5). [67]*67They were classified for duty at 50 per centum ad valorem under the blanket provision of paragraph 218(f), as modified by the said trade agreement, as “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 tbe mold or otherwise * * They are claimed by tbe plaintiff to be properly dutiable at only 40 per centum ad valorem under paragraph 218(c)-of the Tariff Act of 1930, as modified by the said trade agreement, which provides for:

Illuminating articles of every description, * * * wholly or in chief value of'glass, for use in connection with artificial illumination:
* * * ■ * # * *
Wall brackets, candelabras, and candlesticks, all the foregoing 30% ad val. designed for electrical illumination.
Others_40% ad val.

It is the contention of the importer herein that the word “Others”,in the trade' agreement includes glass candlesticks which are not designed for electrical illumination. The Government, in support of the collector’s classification, contends that the word “Others”' in the trade agreement refers to illuminating articles' and that the glass candlesticks at bar are not illuminating articles. Counsel for the defendant also alleges the record does not establish that they are chiefly used for illuminating purposes and that they are, in reality, chiefly used for ornamental or decorative purposes, it being pointed out that their use for illuminating purposes is an incidental or fugitive use. For reasons which appear hereinafter, we are of opinion that the question of chief use is not controlling.

The first question before us is whether the glass candlesticks at bar, designed to be, and actually used with bobeches, are “illuminating articles” and therefore properly'dutiable as such under the provisions of paragraph 218 (c) of the Tariff Act of 1930, as modified by the trade agreement with Czechoslovakia (T. D. 49458). The “illuminating articles” provision appeared for the first time in paragraph 218 of the Tariff Act of 1922, and reads, insofar as pertinent, as follows:

* * * illuminating articles of every description, including chimneys, globes; shades, and prisms, for use in connection with artificial illumination * * *.

The corresponding paragraph in the Tariff Act of 1930 (paragraph 218 (c)) reads as follows:

(cl Illuminating articles of every description, finishéd or unfinished, wholly or in chief value of glass, for use in connection with artificial illumination: Prisms, glass chandeliers, and articles in chief value of •prisms * * * chimneys * * * globes and shades * * all others * * *. [Words in italics new in 1930 Tariff Act.l

[68]*68Paragraph 218 (c) of the Tariff Act of 1930 was modified by the trade agreement with Czechoslovakia (T. D. 49458) as follows:

Tariff Act of 1930, paragraph Description of articles Rate of duty
218 (c) Illuminating articles of every description, finished or unfinished, wholly or in chief value of glass, for use in connection with artificial illumi- " nation:
Prisms, glass chandeliers, and articles in chief value of prisms. 30% ad val.
Chimneys..... 30% ad val.
Globes and shades. 4ñ% ad val.
Wall brackets, candelabros, and candlesticks, all the foregoing designed for electrical illumination. 30% ad val,
Others.... 40% ad val.
(Words in italics new in trade agreement.).

The question of glass candlesticks was before this court in Baltimore & Ohio R. R. Co. v. United States (Abstract 44084). This case was decided under the Tariff Act of 1930. The court there held glass candlesticks, not designed for electrical illumination, to be properly dutiable as illuminating articles at 40 per centum ad valorem under paragraph 218 (c) of the Tariff Act of 1930, as amended by the Czechoslovakian Trade Agreement. The record in that case was on motion incorporated in and made a part of the record in the case at bar.

The question of classification of glass candlesticks was also before our court in Bloch & Co. v. United States, 46 Treas. Dec. 200, T. D. 40393 (G. A. 8852), where the question arose under paragraph 218 of the Tariff Act of 1922. The court there held the candlesticks not to be illuminating articles, saying in part (page 203):

* * *. A glass article to hold a light is not an illuminating article in the sense of diffusing, shading, lessening, or increasing light, which we think is the intention of the illuminating articles specified in paragraph 218.

The above case was appealed to the Court of Customs Appeals where the decision of the Board of General Appraisers was affirmed. (United States v. Bloch & Co., 13 Ct. Cust. Appls. 5, T. D. 40847.) The court therein said (page 6):

* * * we note that there is no evidence tending to show that these candlesticks are generally or chiefly used to hold candles for illuminating purposes; that it tends to show that although they are sometimes used to hold lighted candles for decorative or ornamental illuminating purposes, they are seldom, if ever, used for the purpose of holding candles that are emploj'ed to furnish light for useful or practical purposes; and that their chief use is for decorative purposes of such a nature that require them to be empty or to hold unlighted candles, real or imitation, often decorated.

[69]*69The Government on the above appeal had argued that the paragraph there under consideration (paragraph 218) covered all glass articles that were in fact used in any way in artificial illumination, whether they were generally or chiefly so used, or whether such use was substantial and for purposes of practical illumination. In commenting upon this, the court said (page 7):

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Related

Protest 18120-K of Rohner, Gehrig & Co.
13 Cust. Ct. 247 (U.S. Customs Court, 1944)
Protests 7745-K of Marks & Rosenfeld, Inc.
12 Cust. Ct. 316 (U.S. Customs Court, 1944)
Protests 8905-K of Marks & Rosenfeld, Inc.
12 Cust. Ct. 248 (U.S. Customs Court, 1944)
Protests 975612-G of Baltimore & Ohio R. R.
11 Cust. Ct. 313 (U.S. Customs Court, 1943)

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Bluebook (online)
11 Cust. Ct. 66, 1943 Cust. Ct. LEXIS 3021, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marks-rosenfeld-inc-v-united-states-cusc-1943.