Mutual Supply Co. v. United States

61 Cust. Ct. 44, 1968 Cust. Ct. LEXIS 2262
CourtUnited States Customs Court
DecidedJuly 25, 1968
DocketC.D. 3524
StatusPublished

This text of 61 Cust. Ct. 44 (Mutual Supply 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
Mutual Supply Co. v. United States, 61 Cust. Ct. 44, 1968 Cust. Ct. LEXIS 2262 (cusc 1968).

Opinion

Richardson, Judge:

The merchandise of these 13 protests consolidated for trial consists of vegetables canned in liquid, identified as Mirin Zuke, Tokyo Zuke, Asahi Narazuke, Fukujin Zuke, and Taku-wan Zuke, and imported from Japan on various dates in 1951, 1952, [45]*451953,1954 and 1955. The collectors classified this merchandise as vegetables, prepared or preserved, under paragraph 775 of the Tariff Act of 1930, and assessed duty at the rate of 35 percent ad valorem. Plaintiffs claim the merchandise is properly classifiable as vegetables, if pickled, under paragraph 775 of said act as modified and dutiable at the rate of 17% percent ad valorem.

The statutes involved are:

Paragraph 775, Tariff Act of 1930—

Vegetables (including horseradish), if cut, sliced, or otherwise reduced in size, or if reduced to flour, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared or preserved in any other way and not specially provided for; ... 35 percent ad valorem; ....

Paragraph 775, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373-

Vegetables (including horseradish), if pickled, or packed in salt or brine and not specially provided for (except cucumbers and onions) - 17%% ad val.

During trial protest 273629-K was abandoned and the claim in the remaining protests was limited to pickled vegetables.

On plaintiffs’ motion, the record in Mutual Supply Co. v. United States, 44 Cust. Ct. 75, C.D. 2155, was incorporated and on defendant’s motion, the record in Chong Kee Jan Co., Inc. v. United States, 53 Cust. Ct. 70, C.D. 2476, was also incorporated.

In the instant case, plaintiffs introduced the testimony of three witnesses and three illustrative exhibits, while defendant introduced the testimony of one witness and one exhibit.

Plaintiffs’ first witness, Sumu Togasaki, from Mutual Supply Co., a party-plaintiff, testified he has been in the import trade for 37 years. He has personal knowledge of the use of the merchandise at bar, having eaten it, sold it and recommended it. He testified the vegetables, usually radishes, are dehydrated for a few days, then put in a large container with salt under a heavy weight. After 2 or 3 days, it is taken out and sliced up. Soy sauce is added and the product is canned. He had observed this processing when he visited Japan in 1930 and in his opinion, based on taste, there has been no change in the product since that time. He had not observed the process from beginning to end while in Japan, merely various stages of the process. However, during World War II, he had made Tokyo Zuke in detention centers in Arizona and Utah by the process he described having observed in Japan, with a resulting product having the same taste as the imported merchandise.

[46]*46Kazuo Kariya, who testified in the incorporated record in C.D. 2155, has imported various oriental products, including merchandise similar to that at bar, since 1950. To his knowledge the product has not changed since the merchandise, the subject of C.D. 2155, was imported.

Max Ringel, a customs line examiner at Los Angeles, was called as a witness by plaintiffs. Ringel is an examiner in the food line. As part of his duties he had signed stipulations stating that merchandise similar to the merchandise at bar is classifiable as pickled vegetables. Mr. Ringel was not the examiner who examined the merchandise which was the subject of C.D. 2155 and had relied soley on the product name when he signed stipulations attesting to the classifiable nature of such Japanese products under the generic name “Zuke” as pickled vegetables.

Dr. Maynard A. Joslyn, defendant’s sole witness, testified that in his opinion a pickled vegetable is “a vegetable which has undergone a lactic acid fermentation in the presence of a salt solution for the purpose of preparing it for subsequent processing or for the purpose of preserving the product as a pickled product in the form in which it can be served for table use.” Dr. Joslyn testified that a vinegar pickled vegetable is not in the commercially accepted terminology of the vegetable that has undergone lactic acid fermentation.

Dr. Joslyn’s testimony on the various types of pickles, distinguished between the two types of demands for texture in pickled vegetables, one being a crisp pickle and the other an acceptance for the soft and modified texture which occurs as a result of the bacterial fermentation.

In specific reference to the merchandise in question Dr. Joslyn testified:

In Japan the Zuke, which is a generic term for Japanese pickled [sic], may be prepared by lactic acid fermentation, or they may be prepared as we would prepare canned cucumbers in brine, or as we would prepare cauliflower under the same condition, by preparing the tissue for the absorption of a salted sweetened soy sauce. The vegetable is prepared usually by treatment with dry salt, by pressing, as the case may be. This preparation is necessary in order to allow the flavoring ingredient in which the vegetable is steeped to penetrate into the tissues and give a product that is uniform in flavor with this ingredient, which still retains the crisp texture, and this is the widely accepted and serves as a typical Japanese pickled vegetable, but in my opinion, would not constitute a pickled vegetable in the American practice.

In the incorporated record in O.D. 2155 the issue was whether certain vegetable preparations were pickled, among them being Tokyo Zuke, Fukujin Zuke, and Takuwan Zuke. Plaintiffs introduced evidence of the chemical analysis of the specimen vegetables. The Curtis & Tompkins, Ltd., report described the fixed acid in the vegetables as [47]*47lactic acid. Mr. Marcus Weinberg, who performed the chemical analysis of the specimen vegetables, had 28 years experience in analyzing vegetables and foods. In his opinion, the Tokyo Zuke and Fukujin Zuke were pickled by reason of the added salt and the fixed acid in the vegetables.

Dr. William Yere Gruess, plaintiffs’ expert witness from the Ford Technology Department, 'College of Agriculture, University of California, in the incorporated case C.D. 215'5, testified that in his opinion the vegetables in the products Tokyo Zuke and Fukujin Zuke had been pickled prior to canning. He based his opinion on the Curtis & Tompkins, Ltd., reports in evidence which show lactic acid present and the taste which led him to testify the products had been pickled prior to canning rather than having lactic acid added in the canning process.

Although the expert testimony and analysis did not extend to the Takuwan Zuke, plaintiffs’ witness Togasaki testified to similar processing for the Takuwan Zuke. On the record the court in the Mutual Supply Co. case, C.D. 2155, sustained the protests as to Tokyo Zuke, Fukujin Zuke, and Takuwan Zuke.

In defendant’s incorporated record in the Chong Kee Jan Co. case, C.D. 2476, the involved vegetables were Chinese vegetables classified as prepared or preserved in some way other than by pickling or packing in salt, brine or oil. The claim prosecuted was that the vegetables were properly classifiable as vegetables, pickled or packed in salt. The only evidence of the processing of the vegetables in Hong Kong was in the testimony of Mr. Hing Tin Sin, whose observation was limited to a two or three hour visit to the processing plant.

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Related

Mutual Supply Co. v. United States
44 Cust. Ct. 75 (U.S. Customs Court, 1960)
Chong Kee Jan Co. v. United States
53 Cust. Ct. 70 (U.S. Customs Court, 1964)

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Bluebook (online)
61 Cust. Ct. 44, 1968 Cust. Ct. LEXIS 2262, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mutual-supply-co-v-united-states-cusc-1968.