Mattoon & Co. v. United States

62 Cust. Ct. 291, 297 F. Supp. 1404, 1969 Cust. Ct. LEXIS 3573
CourtUnited States Customs Court
DecidedMarch 20, 1969
DocketC.D. 3747
StatusPublished
Cited by6 cases

This text of 62 Cust. Ct. 291 (Mattoon & 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
Mattoon & Co. v. United States, 62 Cust. Ct. 291, 297 F. Supp. 1404, 1969 Cust. Ct. LEXIS 3573 (cusc 1969).

Opinion

Ford, Judge:

The cases listed in schedule “A”, annexed hereto and made part hereof, consolidated for the purpose of trial, involve the proper classification of certain Von Arx Air Guns and parts thereof which were assessed with duty at the rate of 15 per centum ad valorem under item 674.60, Tariff Schedules of the United States, as hand-directed or hand-controlled pneumatic tools suitable for metalworking, and parts thereof.

Plaintiffs claim said merchandise to be properly dutiable under item 674.70 of said schedules as “Other” hand-directed or hand-controlled tools, and as such subject to duty at the rate of 9 per centum ad valorem. A claim under paragraph 372, Tariff Act of 1930, contained in the protests was abandoned at the trial. Additional claims under items 678.50 and 674.42 of said tariff schedules were not pressed by plaintiffs and are accordingly deemed abandoned.

The pertinent portions of the statutes involved herein are as follows :

Subpart F, part 4, schedule 6, Tariff Schedules of the United States:
Subpart F headnotes:
1. For the purpose of this subpart — •
(a) the term “machine tool” means any machine used for shaping or surface-working—
(i) metals (including metallic carbides) ;
(ii) stone, ceramics, concrete, asbestos-cement and like mineral materials, or glass in the cold; or
(iii) wood, cork, bone, hard rubber or plastics, or other hard materials,
whether by cutting away or otherwise removing the material or by changing its shape or form without removing any of it, but does not include rolling mills (item 674.20) or the hand-directed or -controlled tools provided for in items 674.60 and 674.70 of this subpart and in item 683.20 * * *; and
(b) the term “metal-working” includes metallic-carbide-working.
Hand-directed or -controlled tools with pneumatic or self-contained non-electric motor, and parts thereof:
674.60 Tools suitable for metal-working and parts thereof-15% ad val,
674.70 Other- 9% ad val.

[293]*293The record herein consists of a brochure of the manufacturer depicting Model IB which was received in evidence as plaintiffs’ exhibit 1. Plaintiffs’ exhibit 2 consists of another brochure of the manufacturer depicting Models 2B, 3B and 4B. In addition to the above exhibits, the testimony of two witnesses was adduced on behalf of plaintiffs. Mr. Thomas G. Cullen, the sole owner of the importing firm, testified said firm is engaged in sales and consultations on de-rusting and de-scaling tools and on special coatings which are involved with the problems of corrosion. The merchandise was imported in four different sizes which were designated IB, 2B, 3B and 4B. IB is the smallest and 4B is the largest. The witness has sold and demonstrated these articles to maintenance people who utilize said articles for the cleaning of surfaces prior to the application of paint coatings, to remove scaling, incrustation, paint, slag and various contaminants on concrete. Mr. Cullen described the operation of'the air gun as follows':

A. Well, first of all, you have a supply of air. You take the air hose and attach it up to a handle. The tool doesn’t matter which one, the principle is the same, and the air, like all pneumatic tools, activates a piston, by a series of configurations, jets, and this causes the piston to propel, which in turn, hits an anvil, which is inserted inside of a basket or a needle holder, as we call it, and out of this needle holder you have a bunch of needles, and below, in these needles here, you have a spring. This whole body is propelled 'back and forth in rapid oscillation about 36 cycles a second, and these needles oscillate or play on the surface to remove any loose particles that may be present. They, each and every one has an independent throwback. In other words, it. conforms to any irregularities you may have, like welds, round rivet heads, bolt heads, cravasses, irregularities in the surface.

The witness has never seen nor heard of the imported articles being used to shape metal or work metal by removing metal in the form of chips, dust or similar forms. There are other tools specifically designed to work metal in that manner.

Mr. Horace Hinds, Jr., was next called on behalf of plaintiffs, who testified he is a chemical engineer, presently employed by Foremost Dairies, Inc., but that he had been an engineering representative for plaintiff during the years 1958 and 1959. The witness was unable to identify a metallic carbide but he stated that metallic carbides are recognized as ordinarily used for cutting tools and for grinding materials. He has supervised the use of metallic carbides as cutting agents on saw blades or on lathe tools and he has used them in cutting stones for sharpening tools. The witness stated, based upon his experience, that in a test for hardness on metallic carbides, it approaches that of a diamond and that is the reason it is used for cutting tools.

The Yon Arx Air Gun is used on. many metals and many surfaces other than metal such as stone or concrete and is used for the removing [294]*294of foreign material, oxidation, commonly called rust, barnacles, and splashes of concrete. It is used for preparing the surface of metals in the sense that it removes foreign materials from the metal surfaces. The air gun does not cut the metal or remove the metal in any case and would be inefficient for such use.

The question thus presented is whether the Von Arx Air Gun, which admittedly falls within the language of the superior heading — Hand-directed or -controlled tools with pneumatic or self-contained nonelectric motor, and parts thereof — is suitable for metal-working.

The term “suitable” has been judicially determined to mean actually, practically and commercially fit for the use described. Kahlen v. United States, 2 Ct. Cust. Appls. 206, T.D. 31947; Coro, Inc. v. United States, 41 CCPA 215, C.A.D. 554. In a broad sense, the Von Arx Air Gun is “suitable” for use on metal but whether such use would bring said article within the language for “metal-working” is doubtful.

The term “metal-working” used in the Tariff Schedules of the United States was not used in the Tariff Act of 1930. Similar terminology, “for work on metal,” was utilized in describing machine tools under paragraph 372, Tariff Act of 1930.

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Bluebook (online)
62 Cust. Ct. 291, 297 F. Supp. 1404, 1969 Cust. Ct. LEXIS 3573, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mattoon-co-v-united-states-cusc-1969.