Oy Wo Tong Co. v. United States

5 Cust. Ct. 70, 1940 Cust. Ct. LEXIS 2107
CourtUnited States Customs Court
DecidedAugust 16, 1940
DocketC. D. 372
StatusPublished
Cited by123 cases

This text of 5 Cust. Ct. 70 (Oy Wo Tong Co. 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
Oy Wo Tong Co. v. United States, 5 Cust. Ct. 70, 1940 Cust. Ct. LEXIS 2107 (cusc 1940).

Opinion

Evans, Judge:

This is an action against the United States in which the plaintiffs seek to recover sums of money claimed to have been illegally collected and paid as customs duties upon importations of certain Chinese commodities. Nine protests are involved. In all except 481730-G, which arose under the Tariff Act of 1922, the merchandise was imported during the lifetime of the Tariff Act of 1930. Assessment for duty was made in all of the protests excepting 545036-G and said 481730-G at either 35 per centum ad valorem under paragraph 775 as vegetables prepared, or under paragraph 752 as fruits prepared. In protest 545036-G assessment was made at 10 per centum ad valorem under paragraph 34 as drugs advanced, on certain commodities, and at 35 per centum under paragraph 752 as fruits prepared, on others. As to the last-named protest the importers claim the commodities are free of duty either under paragraph 1669 as crude drugs or under paragraph 1722 as crude vegetable substances. As to the remaining protests (except 481730-G) claim is made for free entry under said paragraph 1669, or, if dutiable, at 10 per centum ad valorem under paragraph 34 as drugs advanced, or at 10 or 20 per centum under paragraph 1558 as unenumerated articles. In the case of said protest 481730-G, which arose under the act of 1922, assessment was made at 10 per centum ad valorem under paragraph 34 of that act as drugs advanced and claim is made for ff’ee entry under paragraph 1567 of the same act as crude drugs, [71]*71or under paragraph 1622 as crude vegetable substances. These paragraphs were reenacted in the act of 1930 without change and will therefore not be set forth below.

The pertinent paragraphs of the statute involved are as follows:

TARIFF ACT OF 1930
Pab. 775. Vegetables (including horseradish), if cut, sliced, or otherwise reduced in size, or if reduced to flour, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared or preserved in any other way and not specially provided for; sauces of all kinds, not specially provided for; soy beans, prepared or preserved in any manner; bean stick, miso, bean cake, and similar products, not specially provided for; soups, soup rolls, soup tablets or cubes, and other soup preparations, pastes, balls, puddings, hash, and all similar forms, composed of vegetables, or of vegetables and meat or fish, or both, not specially provided for, 35 per centum ad valorem; sauerkraut, 50 per centum ad valorem; pimientos, packed in brine or in oil, or prepared or preserved in any manner, 6 cents per pound.
Pab. 752. Fruits in their natural state, or in brine, pickled, dried, desiccated, evaporated, or otherwise prepared or preserved, and not specially provided for, and mixtures of two or more fruits, prepared or preserved, 35 per centum ad valorem; fruit pastes and fruit pulps, 35 per centum ad valorem; candied, crystallized, or glace apricots, figs, dates, peaches, pears, plums, prunes, prunelles, berries, and other fruits, not specially provided for, 40 per centum ad valorem: Provided, That a mixture of two or more kinds of candied, crystallized, or glace fruit shall bear the highest rate of duty applicable to any of the components.
Pab. 34. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, herbs, leaves, lichens, mosses, roots, stems, vegetables, seeds (aromatic, not. garden seeds), seeds of morbid growth, weeds, and all other drugs of vegetable or animal origin; any of the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, but which are advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture, 10 per centum ad valorem: Provided, That the term “drug” whereyer used in this Act shall include only those substances having therapeutic or medicinal properties and chiefly used for medicinal purposes: And provided further, That no article containing alcohol shall be classified for duty under this paragraph.
Pab. 1558. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.
Fbeb List
Pab. 1669. Drugs such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and all other drugs of vegetable or animal origin; all the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, and are in a crude state, not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs [72]*72and the prevention of decay or deterioration pending manufacture: Provided, That no article containing alcohol shall be admitted free of duty under this paragraph.
Par. 1722. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not specially provided for.

Commodities with identical or similar Chinese names have been before this court on numerous occasions and in the case of Him Sing-Chong v. United States, T. D. 47527, 67 Treas. Dec. 245, we set forth a table in which were listed the commodities there involved by their common name, by the name given in the Chinese Materia Medica, and by the Latin name as far as px’ocurable. In the instant case it has been stipulated that this table enumerates commodities the same as the imported articles here involved. We therefore set forth said table herewith:

Ex-Mbit No. Common name Chinese Materia Medica (Exhibit 30 for identification) Latin name
1 Bak hop (Pak hop) Lily petals, scales. Yeh-pai-ho p. 240. Lilium Brownii.
i 2 i 3 Hoi shin lien_ Hoi pak lien (lotus nuts). [Lien tsul Lien shi k 278/0--[Lien jeej (Nelumbium. L Speciosum.
5 san p. 151. Dioscorea.
6 Wai san in stick form
7 Yuk chuck Yü-chu p. 340_ Polygonalum officinale.
8 Sar sam Sha-shen p. 15. Adenophora verticilata.
Sar sum
9 Lo hon quo Lo-hon-quo p. 337/8. Podocarpus macrophylla.
qua
10 11 Yuen yuk (dried meat of) Mok Lung-yen p. 282.... Nephelium longana.
19 Ginseng.. Jen-shen p. 15, 301 or Shen-ts’ao. Panax ginseng.
1 Exhibits 2 and 3 are slightly different caused by the fact that the integumen has been removed in Exhibit 3.

There were also introduced in evidence by the plaintiffs Exhibits A

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Bluebook (online)
5 Cust. Ct. 70, 1940 Cust. Ct. LEXIS 2107, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oy-wo-tong-co-v-united-states-cusc-1940.