Norman G. Jensen, Inc. v. United States

77 Cust. Ct. 9, 1976 Cust. Ct. LEXIS 1040
United States Customs Court·Decided August 12, 1976·No. C.D. 4668; Court No. 71-12-02025·Published·Cited by 5 cases

Opinion

Maletz, Judge:

This case involves the proper tariff classification of gunsights that'were manufactured in and-exported from Great Britain and'entered at Minneapolis-St. Paul, Minnesota on August 13, 1970 and September 22, 1970. Plaintiff Jensen was the customs broker and the consignee was Normark Corporation of Minneapolis.

The gunsights in question were classified by the government under item 708.89 of the Tariff Schedules of the United States, as modified by T.D. 68-9, as other optical appliances and instruments and assessed duty at the rate of 31 percent ad valorem.

Plaintiff claims (1) that the gunsights designated as F/A 010 on the invoices should properly have been classified as other parts of rifles under item 730.67 of the tariff schedules, as modified by T.D. 68-9, dutiable at the rate of 12.5 percent ad valorem and (2) that the gunsights designated as F/A 012 should properly have been classified under item 730.75, as modified by T.D. 68-9, as other parts of shotguns, dutiable at the rate of 8 percent ad valorem.

The pertinent provisions of the tariff schedules read as follows:

Classified under:

Schedule 7, part 2, headnote 3:

3. The term “optical instruments”, as used in this part, embraces only instruments which incorporate one or more optical [11] elements, but does not include any instrument in which the incorporated optical element or elements are solely for viewing a scale or for some other subsidiary purpose.

Optical appliances and instruments not provided for elsewhere in part 2 of this schedule; frames and mountings for such articles, and parts of such frames and mountings:

*****

708.89 Other appliances and instruments-31% ad val.

Claimed under:

Pistols, revolvers, rifles, shotguns, and combination shotguns and rifles, all the foregoing which are firearms designed to fire shot, pellets, or bullets * * *:

* * * * *

Rifles:

Shotguns:

* * * * *

. Parts of the foregoing firearms *.

♦ * * * *

Rifle parts:

‡ * ‡ ‡ * ijc *

730.67 Other_ 12.5% ad val.

Shotgun parts:

* * * * * * *

730.75 Other. _ 8% ad val.

Against this background, the major question in controversy is whether the imported gunsights are optical appliances or instruments.

I

. The gunsights in issue are tubular in shape and about 6K inches in length. Each sight basically consists of two assemblies: An outer steel body or cover and an inner collimator. 1 The collimator consists of a tapered aluminum tube at one end of which is a biconvex glass lens 2 approximately 1 inch in diameter which is held in a ring type [12] fitting. At tbe forward end of the inner tube is an aperture and a-light-collecting system. This light-collecting system is a red plastic piece of material, specially designed to gather and transmit all red rays and provides the aperture with intensive even red fight in the form of a red dot.

The outer steel body performs primarily a protective function and is fitted with a form of mounting. At approximately the center of the outer body are two spring adjustment screws for adjusting the gun-sight to the user’s personal vision and the trajectory of the gun. Also attached to the outer body is an unbreakable plastic dome which protects the fight-collecting system.

The sights in question are intended for a specific type of hunting, namely close-range shooting on fast-moving targets. More particularly, the F/A 010 sight is designed to be mounted on rifles and is intended for use on a fast-moving target located at a distance of 100 to 150 yards, while the F/A 012 sight is designed for shotguns and intended for use on targets about 40 yards away.

In order to use the sight, the shooter, after putting the rifle to his shoulder, keeps both eyes open and concentrates on a particular target. The right eye (assuming that the shooter is right-handed) sees the fight point in the gunsight which is in the shape of a red dot and the left eye sees the target. If the left eye is closed, then the only thing visible is the black tunnel of the sight with a red dot in it. If the right eye is closed, the only thing visible is the side of the sight of the weapon and the target.

When a shooter uses the imported sight, he does not look into it but rather looks at it and at the same time that he is looking at the sight both his eyes are concentrating on the target. In order for the shooter to use the sight without being injured by the recoil of the rifle, it is necessary to have his eye approximately 3 to 5 inches away-from the edge of the sight. Additionally, if the eye is placed flush, against the sight, the shooter’s aim would be less effective because-he would lose the peripheral vision around the sight. In other words,, by keeping the sight from 3 to 5 inches from his eye, the shooter sees-with that eye the red dot as well as the periphery of the target area..

The principle upon which the sight works is to take advantage of: the normal binocular vision of humans 3 by fusing the image of the aiming spot-with the image of the target, i.e., the image of the target perceived by the nonsighting eye is fused, by operation of the cortex in one’s brain, with the peripheral image of the target and aiming spot, perceived by the sighting eye. Stated otherwise, one eye sees the-, target and the surrounding area of the target while the other eye has [13] a portion of the target blocked out by the presence of the sight. Thus, hoth eyes are looking at the target and the sight blocks out a part of the target on one eye and represents an image of an aiming spot. Since ■the other eye is viewing the target, an image is transferred to the cortex •of the brain. Thus, the shooter sees the image of an aiming spot as being part of the nonoccluded image.

Various excerpts from the Normark booklet are helpful in enabling one to understand how the sights in issue are used. Thus, page 8 of the booklet states in part that—

* * * It is extremely important that the sight be zeroed in to the individual’s eyes. The reason for this is that you are not sighting with one eye, and the effects of sight alignment with two eyes can vary considerably between shooters. There is one difference from sighting a normal telescope or open-type sight, and that is not to try to hold the [red] dot on the target for any length of time. With your left eye focusing on the target (for right-handed shooters), when the [red] dot lines up, pull the trigger.

Also helpful is the following comment at page 10 of the Normark booklet:

First practice raising the gun quickly so that the ‘light point’ [red dot] is immediately seen. * * * Using two eyes, focus on your target, mount the gun quickly, direct the ‘light point’ [red dot] on your target, and squeeze the trigger.

ÍI

Free access — add to your briefcase to read the full text and ask questions with AI

Norman G. Jensen, Inc. v. United States, 77 Cust. Ct. 9, 1976 Cust. Ct. LEXIS 1040 (cusc 1976).

77 Cust. Ct. 9 (Norman G. Jensen, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

International Business Machines Corp. v. United States
21 Ct. Int'l Trade 670 (Court of International Trade, 1997)
Rank Precision Industries, Inc. v. United States
85 Cust. Ct. 34 (U.S. Customs Court, 1980)
Corning Glass Works v. United States
80 Cust. Ct. 22 (U.S. Customs Court, 1978)
United States v. Ataka America, Inc.
550 F.2d 33 (Customs and Patent Appeals, 1977)