Nahrgang v. United States

48 Cust. Ct. 6
CourtUnited States Customs Court
DecidedJanuary 4, 1962
DocketC.D. 2307
StatusPublished
Cited by3 cases

This text of 48 Cust. Ct. 6 (Nahrgang 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
Nahrgang v. United States, 48 Cust. Ct. 6 (cusc 1962).

Opinion

Olivek, Chief Judge:

The shipments involved herein consist of polished plate glass of various sizes and less than one-half of 1 inch in thickness. It was classified under the specific provision therefor in paragraph 222 of the Tariff Act of 1930, as modified, and assessed with duty thereunder at the appropriate rate according to size. In addition to his classification and assessment under said modified paragraph 222, the collector regarded the glass in question as. “colored” [7]*7and, accordingly, imposed an additional duty of 2per centum ad valorem under paragraph 224 of the Tariff Act of 1930, as modified by T.D. 52739.

There is no dispute concerning the collector’s classification of the present merchandise as polished plate glass under paragraph 222, as modified. Plaintiff claims that the assessment of the additional duty under paragraph 224, as modified, is improper, and contends, as stated in counsel’s brief, “that the involved plate glass is not colored, but is a heat absorbing glass, designed for automobile windshield use, and that any tint which may be present in the glass is unsought for and is merely incidental to the heat absorbing properties of the iron oxide present in the glass.”

Six witnesses testified herein. Three appeared on behalf of plaintiff and three for the defendant. Following is an outline of the testimony adduced by each of them.

Plaintiff’s first witness stated that, since 1926, he has been general sales agent in this country for the Union Commercial des Glaceries Beiges, a sales organization in the United States for Belgian manufacturers of glass, and that, since 1942, he has been director in charge of sales of the Franklin Glass Corp. of Butler, Pa., a manufacturer of different kinds of glass, including colored plate glass and heat-absorbing glass.

After identifying samples of the merchandise in question (plaintiff’s exhibits 1-A and 1-B), the witness stated that both items are “heat-absorbing glass,” which he described as “a type of glass, the purpose of which is to absorb the radiant transmission of the energy of the sun.” (B. 8.) One of the samples in evidence (exhibit 1-A) has a greenish tint, and the other (exhibit 1-B) has a bluish tint. The witness further stated that the present merchandise was developed “around 1935 to 1938” (B. 9) for the benefit of the automobile industry, and “since then it has grown more usable in the glazing industry of building.” The witness’ testimony, explaining the composition of the glass in question, is as follows (B. 27) :

Q. Well, what is the composition of this glass, Mr. DeGorter?
* * * * * * *
A. The raw materials that go into the batch are sand, limestone, dolomite, sodium sulphate, or soda ash, feldspar, carbonate of soda, arsenic, and carbon. Also, some iron oxide, if the sand hasn’t got enough iron oxide content.
Q. Well, what are the prospective proportions of these ingredients, Mr. DeGorter? — A. The sand varies from 58% to 68%; light limestone from 8% to 20% ; dolomite from 1% to 10% ; sodium sulphate from 2% to 3% ; carbonate of soda, from 15% to 17%; feldspar, 0.1%; arsenic, 0.2%; and carbon, 0.2%; iron oxide, about 0.4%, and iron oxide is included in that particular batch only if sand and the limestone haven’t got enough of a content of iron oxide.

To produce the imported plate glass, the raw materials, in their measured quantity, are mixed in a so-called composition drum and [8]*8tben gradually fed into a furnace with glass cullets, which are “broken glass from the regular production of the plate glass, from the same plant, generally.” (R. 29.) The mixture is melted in a tank and, after the batch is completely cooked, it is allowed to flow out of the tank, by force of gravity, into casting rollers, and then is subjected to the processes of annealing, grinding, and polishing. In that condition, the glass is cut, first, into large pieces and then into sizes “required by the automobile trade,” which are the sizes included in the shipments under consideration. During the cooking process, the glass changes its chemical composition, so it is tested every half hour to control the tint, either greenish or bluish, that is desired by the customers. In further testimony, the witness identified samples of colored glass (plaintiff’s exhibits 2-A to 2-E, inclusive), which, he stated, are distinguishable from the present merchandise that is never referred to by his customers as colored glass.

On cross-examination, the witness was interrogated concerning the content of iron oxide as an ingredient in the raw materials that produced the imported polished plate glass. In this connection, he stated that the iron oxide is acquired from the sand and lime used, as well as being an additive, and that the use of the specific quantities in the batch composition, resulting in the production of the present merchandise, was to obtain, in the final product, the desired heat-absorbing quality. The witness testified further that the presence of iron oxide in the glass in question “does not necessarily mean that it is of a coloring element at all,” that its purpose is “to stop the sun’s rays,” and that the tint — greenish or bluish — in this glass “is obtained through the length and the heat of the batch, and the flame that is cooking.” (R. 51.) Comparing the small piece of tinted glass (defendant’s illustrative exhibit A) with the glass in question (plaintiff’s exhibit 1-A), the witness stated that “they are about the same.” (R. 50.)

On redirect examination, the witness stated that the ingredients, as they were employed to obtain the iron-oxide content, insured better quality control over the ultimate product and that iron oxide is desirable in clear plate glass as an element to prevent solarization of the glass and to enable it to keep its brilliance.

Plaintiff’s second witness stated that, since 1926, he has been employed in the glass plant of the Ford Motor Co., having been associated with glass research as chief chemist, and, for the past 6 years, as divisional glass technologist of the glass division, with duties that include writing specifications for glass used in the Ford Motor Co. The witness stated that the Ford Motor Co. does not manufacture heat-absorbing glass, but purchases such glass and fabricates it into laminated and tempered safety glass that is sold to the public as optional equipment for use in glazing automobiles.

[9]*9The witness described safety glass as a commodity that is made and treated in a manner that cuts down the degree of injury, if the glass should be broken in any manner. To accomplish its purpose, safety glass is made by laminating two pieces of glass with a plastic inner layer, or by tempering to harden the glass, so that, when broken, “it breaks into granular pieces that are not as sharp as ordinary glass.” (R. 72.) The plastic inner layer of safety glass is made of vinyl butyral that is free of color, except in portions where color is required in the windshields of automobiles to alleviate glare, which is usually a surface above the eye level. After stating that the basic chemical composition of heat-absorbing glass does not vary among manufacturers that produce such glass for use in automotive windshields, the witness gave the chemical composition of heat-absorbing glass that is purchased by the Ford Motor Co. as follows: Silicon, 72.27 per centum; aluminum oxide, 0.04 per centum; calcium oxide, 11.75 per centum; magnesium oxide, 2.27 per centum; sodium oxide, 13.51 per centum; iron oxide, 0.50 per centum.

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Related

C. B. Smith Co. v. United States
64 Cust. Ct. 278 (U.S. Customs Court, 1970)
Nahrgang v. United States
51 C.C.P.A. 76 (Customs and Patent Appeals, 1964)
Victor England Agencies, Inc. v. United States
50 Cust. Ct. 83 (U.S. Customs Court, 1963)

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Bluebook (online)
48 Cust. Ct. 6, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nahrgang-v-united-states-cusc-1962.