Mohawk Iron & Steel Co. v. United States

30 Cust. Ct. 274, 1953 Cust. Ct. LEXIS 42
CourtUnited States Customs Court
DecidedJune 17, 1953
DocketC. D. 1533
StatusPublished
Cited by14 cases

This text of 30 Cust. Ct. 274 (Mohawk Iron & Steel 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
Mohawk Iron & Steel Co. v. United States, 30 Cust. Ct. 274, 1953 Cust. Ct. LEXIS 42 (cusc 1953).

Opinion

Lawbence, Judge:

Round forms of an aluminum alloy /i of am inch in diameter in straight lengths of 88% and 98% inches were classified by the collector of customs as wire, pursuant to the provision im [275]*275paragraph 316 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 316 (a)), as modified, by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and assessed with duty at the rate of 15 per centum ad valorem.

The plaintiff (importer) claims that the merchandise consists of aluminum rods and that it should be classified as such in 'accordance with the provisions of paragraph 374 of said act (19 U. S. O. § 1001, par. 374), as modified by the trade agreement, supra, and dutiable at 3 cents per pound.

The Statutes

Paragraph 316 (a), as modified, supra:

* * if: * ' * ife *
All wire composed of iron, steel, or other metal, not specially provided for (except gold, silver, platinum, tungsten, or molybdenum)___ 15% ad val.

Paragraph 374, as modified, supra:

Aluminum, aluminum scrap, and alloys, (except those provided for in paragraph 302, Tariff Act of 1930) in which aluminum is the component material of chief value:
‡ ‡ ‡ if: ‡ ‡
In coils, plates, sheets, bars, rods, circles, disks, blanks, strips, rectangles, and squares_ 3(5 per lb.

The following exhibits, with the exception of exhibit 8 for identification, were offered in .evidence, their admissibility being reserved for a ruling .by a full bench:

By the Plaintiee

Illustrative exhibit 1, approximately 22% inches long, representing the imported merchandise, except for length.

Collective exhibit 2, a commercial analysis- of the material from the “suppliers abroad.”

Collective illustrative exhibit 3, several pieces of aluminum in straight lengths of the character of exhibit 1, but varying from.% inch to 1 inch in' diameter.

Collective exhibit 4, consisting of two types of wire, round and flat, in coils, which, for convenience, were marked illustrative exhibits 4-A and 4-B, respectively.

Illustrative exhibit 5 for identification, a catalog of the Adam Metal Supply, Inc., a warehouse distributor, containing specifications for various aluminum and steel products, referred to in the testimony of the witness Sautter.

Illustrative exhibit 6 for identification, a catalog of the Whitehead Metal Products Co., Inc., containing descriptive matter and specifications relating to aluminum and other metal products, referred to in the record of the witness Sautter.

[276]*276Illustrative exhibit 7 for identification, a catalog of T. E. Conklin Brass & Copper Co., Inc., relating to aluminum and other metal products, referred to in the testimony of the witness Sautter.

Exhibit 8 for identification, referred to by the witness Kradensld as a sample of aluminum wire 12 inches long on the assumption that it was solid throughout.

Exhibit 9 for identification, a catalog of the Aluminum Co. of America, issued in 1950, entitled "Alcoa Aluminum and Its Alloys,” •containing definitions, descriptive matter, and specifications for aluminum products, identified by the witness Kradensld.

Exhibit 10, described by the witness Kradensld as page 1 of a catalog issued by the Aluminum Co. of America, dated June 1, 1948, containing certain specifications' with reference to “Rod — Round.” Heading of page 1 “Alcoa Aluminum Extruded Rod and Bar— Sizes Available Without Die .Charge.”

Bt the Dependant

Exhibit A, page 1 of a catalog of the Aluminum Co. of America, dated June 14, 1948, containing definitions of wire, rod, and bar, together with other descriptive matter and specifications, referred to in the testimony of the witnesses Miller and Kradensld.

Exhibit B, a “condensed data” sheet of the Aluminum Co. of America, dated February 15, 1929, containing definitions of wire, rod, and bar, together with other descriptive matter, referred to in the testimony of Kradensld.

Exhibit C, pages 1 and 2 of a catalog of the Aluminum Co. of America, dated September 4, 1951, containing definitions of wire, rod, and bar, together with other descriptive matter and specifications, referred to in the testimony of Kradensld.

Exhibit D, pages 1-4-1 and 1-4-2 of a “Reynolds Sales Manual (Alum. Div.),” dated February 5, 1951, containing definitions and other descriptive matter relating to aluminum products, referred to in the testimony of the witness Beneke.

It is now the ruling of the court that all of the exhibits (except exhibit 8 for identification which was not offered in evidence) are received in evidence and marked with their original exhibit numbers as indicated above.

Six witnesses were called to testify in the case, four for the plaintiff and two for the defendant.

Plaintiff’s witness, Denis W. Cronin, testified that he was president of the Mohawk Iron & Steel Co. (plaintiff herein), importer and exporter of scrap metal and steel products. He described the importation in controversy as “Prime round aluminum rods, 88H" x %" in diameter and another item, prime round aluminum rods, 98%" x in diameter.” It appears that such merchandise is also imported in [277]*277144-inch lengths which, however, are not involved in these proceedings. The witness identified illustrative exhibit 1 as representative of the importation herein except as to length, and also the commercial analysis (exhibit 2) of the material, supplied by the shipper.

When asked how he ordered the merchandise from abroad, Cronin stated that it is always mentioned in the exchange of cables as “rod”; that the bulk of the material had been sold to the Philco Corp., and a small, portion to General Materials Corp., “As aluminum rod in cut lengths,” in the condition in which it arrived in this country. The witness testified that the rods were used for television antennas by Philco and for that purpose were cut to the length desired. These two corporations are the exclusive buyers of the imported commodity from the plaintiff.

On cross-examination, the witness testified that he had imported ahiminum wire for use in the manufacture of zippers and that it was measured in gauges rather than in inches. It was imported in coils of 110 or 112 pounds.

Plaintiff’s witness, Alfred W. Sautter, testified that he was vice president of two corporations, one being the E. Taranger Corp., importer of aluminum in all forms, and the Chelsea Aluminum Corp., a warehouse distributor, which he described as a company or group “that maintain an established warehouse at an established location at which point they maintain stocks on hand of material that they are distributing to the trade”; that it deals in aluminum exclusively— “All types, what are commonly referred to as ‘semis’ aluminum sheets, rods, wire, foil, coils, circulars, extruded shapes.”

Sautter stated that he had been with these two corporations approximately 2 years and been in business dealing in aluminum for about 12 years.

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Bluebook (online)
30 Cust. Ct. 274, 1953 Cust. Ct. LEXIS 42, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mohawk-iron-steel-co-v-united-states-cusc-1953.