National Carloading Corp. v. United States

54 Cust. Ct. 178, 1965 Cust. Ct. LEXIS 2492
United States Customs Court·Decided April 15, 1965·No. C.D. 2529·Published·Cited by 15 cases

Opinion

Rao, Judge:

The collector of customs classified an importation, described on the invoices, as fruit knives, as “Household knives 0/4" ” in paragraph 355 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 355), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, supplemented by Presidential notification, 86 Treas. Dec. 337, T.D. 52820, and duty was imposed thereon at the rate of 4 cents each and 17% per centum ad valorem.

It is the claim of plaintiff that said merchandise should be classified in paragraph 355, as modified, supra, as knives, not specially designed for other than household, kitchen, or butchers’ use, and under 4 inches in length, exclusive of handles, which are dutiable at the rate of 1 cent each and 12% per centum ad valorem.

The pertinent text of the statute is here set forth—

Paragraph 355 of the Tariff Act of 1930, as modified and supplemented, supra, the basis of the collector’s classification:

Table, butchers’, carving, cooks’, hunting, kitchen, bread, cake, pie, slicing, cigar, butter, vegetable, fruit, cheese, canning, fish, carpenters’ bench, cur-riers’, drawing, farriers’, fleshing, hay, sugar-beet, beet-topping, tanners’, plumbers’, painters’ palette, artists’, shoe, and similar knives, forks, and steels, and cleavers, all the foregoing, finished or unfinished, not specially provided for:
* * ❖ sK * # sjs
With handles of nickel silver or steel other than austenitic:
# :¡s * * * :[« *
Not specially designed for other than household, kitchen, or butchers’ use:
4 inches or more long, exclusive of handle-4$ each and 17%% ad val.

[180] Paragraph 355 of the Tariff Act of 1930, as modified and supplemented, supra, as claimed by plaintiff:

Table, butchers’, carving, cooks’, bunting, kitchen, bread, cake, pie, slicing, cigar, butter, vegetable, fruit, cheese, canning, fish, carpenters’ bench, cur-riers’, drawing, farriers’, fleshing, hay, sugar-beet, beet-topping, tanners’, plumbers’, painters’ palette, artists’, shoe, and similar knives, forks, and steels, and cleavers, all the foregoing, finished or unfinished, not specially provided for:
* ❖ * sji * * *
With handles of nickel silver or steel other than austenitic:
* * * * # * *
Not specially designed for other than household, kitchen, or butchers’ use:
Under 4 inches long, exclusive of handle-1<‡ each and 12%% ad val.

This case was originally before us and decided in National Carloading Corp. v. United States, 46 Cust. Ct. 1, C.D. 2224, in which the claim of plaintiff was sustained.

At the original hearing, plaintiff’s only witness was Arthur Salm, president of Arthur Salm, Inc., the ultimate consignee of the merchandise. He identified two samples, representing the shipment in question, which were received in evidence as exhibits 1 and 2.

The sole question for our determination is whether the knives are “under 4 inches long, exclusive of handle.”

In reviewing Salm’s testimony, we said:

The witness Salm has worked in the steel cutlery industry since 1950 and designed the subject fruit knives, which were manufactured to his specifications. He described the knives represented by exhibits 1 and 2 as a monoblock type of instrument forged from a single piece of metal which was machined and polished to its finished condition. He found the overall length of the knife represented by exhibit 1 to be 8%g inches and that the handle measured 4% inches, with the result that the length of the blade would be under 4 inches. He described the handle as that portion of the knife which extends from the end of the handle to where the blade begins, adding that “The design of this handle ends in what we call in our trade, a bolster.” In his opinion, the cutting edge of the knife begins where the bolster ends and, conversely, where “the blade portion ends, that is where the handle starts.”

Defendant introduced the testimony of Eosario Quatrocbi, a customs examiner at the port of Chicago. It appears that, in measuring the knife for “advisory classification,” he measured it from the pronged end of the knife out to the furthest point of the raised portion of the knife, which he found to be 4%2 inches.

As an aid to our understanding of the meaning of the words “knife,” “blade,” and “handle,” we cited the following definitions:

Webster’s New World Dictionary, college edition (1958) :
knife, n. 1. a cutting instrument with one or more sharp-edged blades, often pointed, set in a handle. 2. a cutting blade, as in a machine.
[181] blade, n. * * * 4. the cutting part of a tool, instrument, or weapon.
handle, n. 1. that part of a utensil, tool, etc., which is to be held, turned, (lifted, pulled, etc., with the hand.
Webster’s New Collegiate Dictionary, second edition:
knife, n. 1. An instrument consisting (in its modern form) of a thin blade, usually of steel and having a sharp edge for cutting, fastened to a handle. [Together with this definition, there are 21 illustrations of various types of knives.]
Funk & Wagnalls New Standard Dictionary of the English Language (1941) :
knife, n. 1. A blade, usually of steel, with one sharpened edge, set in a handle, for cutting.
blade, n. 1. The flat cutting part of a knife, sword, or other edged tool or weapon; also, the flat leaf-like part of any instrument or utensil, as of an oar, screw propeller, paddle-wheel, spade, plane, saw, etc.
handle, n. 1. That part of an object intended to be grasped with the hand in lifting or using, as a haft, helve, hilt, crank, bail, or knob.

With the aid of these definitions, we concluded that a blade “is the cutting portion of a knife, the other portion being described as the handle.”

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National Carloading Corp. v. United States, 54 Cust. Ct. 178, 1965 Cust. Ct. LEXIS 2492 (cusc 1965).

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