Oxford International Corp. v. United States

68 Cust. Ct. 12, 1972 Cust. Ct. LEXIS 2575
CourtUnited States Customs Court
DecidedJanuary 19, 1972
DocketC.D. 4326
StatusPublished
Cited by1 cases

This text of 68 Cust. Ct. 12 (Oxford International 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
Oxford International Corp. v. United States, 68 Cust. Ct. 12, 1972 Cust. Ct. LEXIS 2575 (cusc 1972).

Opinion

Watson, Judge:

This protest places in issue the classification of certain cables imported for use with the caliper brakes of bicycles. The merchandise was imported in 1966 and classified as other parts of bicycles pursuant to item 732.36 of the Tariff Schedules of the United States, dutiable at the rate of 30 per centum ad valorem. Plaintiff claims the merchandise is properly classifiable pursuant to item 642.20 of said tariff schedules as wire cables fitted with fittings or made up into articles, dutiable at 19 per centum ad valorem.

The relevant general headnotes and statutory provisions are as follows:

9. Definitions. For the purposes of the schedules, unless the context otherwise requires—
sfc ❖ # # %
(f) the terms “of”, “wholly of”, “almost wholly of”, “in part of” and “containing”, when used between the description of an article and a material (e.g., “furniture of wood”, “woven fabrics, wholly of cotton”, etc.), have the following meanings:
(i) “of” means that the article is wholly or in chief value of the named material;
❖ * * ❖ ❖ ❖ *
10. General Interpretative Buies. For the purposes of these schedules—
$$$$$$$
(c) an imported article which is described in two or more provisions of the schedules is classifiable in the provision which most specifically describes it; but, in applying this rule of interpretation, the following considerations shall govern:
(i) a superior heading cannot be enlarged by inferior headings indented under it but can be limited thereby;
* * * * ❖ ❖ ❖
(f) an article is in chief value of a material if such material exceeds in value each other single component material of the article;
$ $ $ ‡ ‡ ‡
(ij) a provision for “parts” of an article covers a product solely or chiefly used as a part of such article, but does not prevail over a specific provision for such part.
####&#&

Schedule 6, Part 3:

Part 3 headnotes:

1. For the purposes of this part—
(a) “wire” is deemed to be a base-metal product which conforms to the respective cross-sectional measurements for base-metal wires in part 2, whether or not conforming otherwise to the [14]*14specifications set forth therein. In the provisions of this part which describe wire in terms of its cross-sectional dimension, the dimension specified is that of such wire without its metal coating, if any.
********

Subpart B:

Subpart B headnote:

1. This subpart does not cover—
(i) articles of precious metal or rolled precious metal, or articles coated or plated with precious metal;
(ii) insulated electric conductors or uninsulated electric conductors specially provided for in part 5 of this schedule;
(iii) textile articles of metallic yarns;
(iv) reinforced or laminated plastics (see part 12A of schedule Y);
(v) asbestos, ceramics, or glass products containing a wire netting (see schedule 5); or
(vi) building papers or felts reinforced with wire (see part 4B of schedule 2).
Strands, ropes, cables, and cordage, all the foregoing, of wire, whether or not cut to length, and whether or not fitted with hooks, swivels, clamps, clips, thimbles, sockets, or other fittings or made up into slings, cargo nets, or similar articles:
# & % ijí j}« % #

642.20 Fitted with fittings, or made up into articles_ 19% ad val.

Schedule Y, Part 5, Subpart G:

Parts of bicycles:
¡It :f: % i\t

Y32.36 Other parts of bicycles_ 30% ad val.

Six exhibits representing the importations in question were placed in evidence together with a U. S. Customs Laboratory report indicating that the wire portion of each of the exhibits consists of twisted steel wires, not stainless and, in the case of exhibits 2, 3, and 5, also zinc coated. The samples of the importation are essentially the same, consisting of varied lengths of wire cable encased in plastic covering and fitted at either end with pieces known as barrel and ferrule ends.

[15]*15The parties have stipulated that the merchandise in question does not consist of precious metal or rolled precious metal or articles coated or plated with precious metal. Defendant has further conceded that the subject merchandise “meets the definitional requirement of Headnote 1(a) of Schedule 6, Part 3, and is not excluded from classification under Subpart B of Schedule 6, Part 3, by virtue of Headnote 1 of said Subpart.”

As is admitted by defendant, there is no doubt that the merchandise herein consists of cables. See the Flexible Plumber Tools, Inc. v. United States, 66 Cust. Ct. 330, C.D. 4210 (1971), appeal dismissed July 13,1971). The essential question, however, is whether these cables are those described in item 642.20 of the TSUS, that is to say, whether they are fitted up with those fittings or made into those articles which were intended to be covered by that provision.

Defendant advances a number of reasons in support of its contention that the importation is not the type of cable provided for in the claimed item. Defendant asserts that the fittings with which the importation is supplied are not of the type enumerated in the major heading of the claimed tariff provision and further that the covering is not a type of fitting envisioned by this provision. Defendant also argues that there has been no showing that the importation is “of wire” in the sense that its component material of chief value is wire.

We are of the opinion that the importation, as constituted, does come within the claimed provision and the objections raised by defendant are not sufficient to exclude it therefrom. It is already clear from the case of Flexible Plumber Tools, Inc. v. United States, supra, that the descriptive exemplars in the superior heading are not exact limitations.

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Related

Sears, Roebuck & Co. v. United States
71 Cust. Ct. 168 (U.S. Customs Court, 1973)

Cite This Page — Counsel Stack

Bluebook (online)
68 Cust. Ct. 12, 1972 Cust. Ct. LEXIS 2575, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oxford-international-corp-v-united-states-cusc-1972.