Nissho Pacific Corp. v. United States

63 Cust. Ct. 456, 1969 Cust. Ct. LEXIS 3727
CourtUnited States Customs Court
DecidedDecember 3, 1969
DocketC.D. 3936
StatusPublished
Cited by3 cases

This text of 63 Cust. Ct. 456 (Nissho Pacific Corp. 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
Nissho Pacific Corp. v. United States, 63 Cust. Ct. 456, 1969 Cust. Ct. LEXIS 3727 (cusc 1969).

Opinions

Newman, Judge:

This case concerns the determination of the proper tariff classification of certain items described on the invoice as “Wire Hope Clamps,” which were imported from Japan through the port of San Francisco. The merchandise was assessed with duty at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for “other” [458]*458articles of iron or steel, not coated or plated with precious metal. Plaintiff claims that the articles are properly dutiable at the rate of 10.5 per centum ad valorem under item 649.37, TSXJS, as clamps. We hold that the classification of the collector of customs was correct.

The Statutes
The pertinent provisions of the tariff schedules are:
Classified under:
Schedule 6, part 3, subpart G:
Articles of iron or steel, not coated or plated with precious metal:
Other articles:
i\t * * * * * *
.657.20 Other_ 19% ad val.
Claimed under:
Schedule 6, part 3, subpart E:
649.37 Vises and clamps (except parts of, or accessories for, machine tools)_ 10.5% ad val.
Other provisions:
Schedule 6, part 3, subpart E, headnote 1:
1. Except for blow and other torches (items 649.31 and 649.32), abrasive wheels mounted on frameworks (item 649.39), tool tips and forms for making tool tips (item 649.53), sewing sets, pedicure or manicure sets, or combinations thereof (items 651.11 and 651.13), and except for knives, forks, spoons, and ladles, all the foregoing which are kitchen or table ware of precious metal, this subpart covers only articles with a blade, working edge, working-surface or other working part of—
iji # * # # #
Schedule 6, part 3, subpart G, headnote 1:
1. This subpart covers only articles of metal which are not more specifically provided for elsewhere in the tariff schedules.

The Issue

The issue to be resolved, then, is whether the articles are specifically provided for eo nomine as clamps under item 649.37, TSUS.

Tina NecoRD

At the trial, one witness testified on behalf of plaintiff, and one witness was called by defendant. Additionally, a rather large number of [459]*459exhibits were introduced by each party, viz: eleven exhibits by plaintiff, and seven exhibits by the Government.

Plaintiff’s witness was Edwin O. Lorentzen, sales manager for West Coast Wire Nope & Rigging Co., Inc., a purchaser of wire rope clips from the plaintiff importer, for resale to the marine, construction, and industrial trade.

Defendant’s witness was Clifford E. Moffet, president of C. E. Mof-fet Company, and a longtime manufacturers’ representative for the sale of wire rope and wire rope fittings, including wire rope clips.

The evidence establishes beyond peradventure of doubt that the imported articles are known in the trade as “wire rope clips,” although Federal specifications refer to them as “wire rope clamps.” A wire rope clip is comprised of a U-bolt threaded at the two ends, a saddle and two nuts, and is intended to be used to bind or fasten a wire rope to itself for the formation of a loop or eye at the end. In that process, the U-bolt portion of the clip is placed against the dead end of the wire rope, the saddle secures it against the live end of the rope, and the two nuts are then tightened in place under the saddle. The objective in using the clips is to hold the two pieces of wire rope together in a “fast” manner, and one or more clips may be used to do so. Wire rope clips are generally used in rigging, construction and industrial work in conjunction with wire rope.

SUMMARY OK ARGUMENTS

Plaintiff contends that the wire rope clips fall within the common meaning of the term “clamps,” in that they are devices operated by a screw movement for holding and binding things together; and that wire rope clips are within the eo nomine provision for clamps inasmuch as an eo nomine designation of an article, without limitation or a contrary legislative intent, includes all forms of the article.

Defendant insists upon a restrictive interpretation of the term “clamps,” and argues that such provision is applicable only to work-holding devices, as those used by carpenters, watchmakers, or gunsmiths. Additionally, defendant urges that Congress did not intend to include under one heading of the tariff schedules all devices which hold fast or bind things together.

The Law

Although not cited in the briefs of either party, headnote 1 of Schedule 6, Part 3, Subpart E, TSUS, appears to dispose of plaintiff’s claim. Respecting the tariff schedules, it would seem elementary that in ascertaining the legislative intent or scope of a provision, the primary source [460]*460to be consulted is any relevant interpretive beadnote, which Congress provided for such purpose.1

Headnote 1 of subpaf t E, so far as is pertinent states:

* * * this subpart [E] covers only articles with a blade, working edge, working surface or other working part * * *

In light of the foregoing interpretive headnote, the common meaning of the term “clamps” must in any event yield to the expressed legislative intent. Similarly, the general rule that eo nomine designations embrace all forms of the named article does not help plaintiff’s position, since the headnote clearly evinces a “limitation” and “contrary legislative intent.” Hence, whether or not the wire rope clips fall within the common meaning of the term “clamp,” we find that the clips are excluded from classification under item 649.37, TSUS, since the exhibits and testimony show they did not possess a “blade, working edge, working surface or other working part.”

Although legislative history is usually resorted to for the purpose of resolving ambiguity, it may be studied to ascertain whether a literal interpretation conflicts with the intent of Congress, or whether certain words are employed with a meaning different from that usually given to them. Pacific Suppliers, Ltd., et al. v. United States, 62 Cust. Ct. 517, C.D. 3819, 299 F. Supp. 1134 (1969).

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Cite This Page — Counsel Stack

Bluebook (online)
63 Cust. Ct. 456, 1969 Cust. Ct. LEXIS 3727, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nissho-pacific-corp-v-united-states-cusc-1969.