R. J. Saunders & Co. v. United States

55 Cust. Ct. 459, 1965 Cust. Ct. LEXIS 1632
United States Customs Court·Decided October 14, 1965·No. No. 69590; protest 314987-K (New York)·Published·Cited by 1 cases

Opinion

Ford, Judge:

Tile merchandise involved in this protest consists of electric dry shavers, imported from Holland and entered at the port of New York. It was classified by the collector of customs as articles having as an essential feature an electrical element or device, and assessed with duty at the rate of 13% per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739.

The plaintiff claims that said merchandise is properly classifiable under paragraph 358 of the same act, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as safety razors, dutiable at 12% per centum ad valorem, but not less than 2% cents each and 7% per centum ad valorem.

The pertinent parts of the involved statutes, as modified, supra,, are as follows: Paragraph 353:

Articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs, * * * wholly or in chief value of metal, and not specially provided for:

* * * * * *. *
Other * * *_13%% ad val.

Paragraph 358:

Safety razors * * *_12%% ad val., but not less than 2%$ each and 7% % ad val.

The issue is whether the imported electric dry shavers herein come within the meaning of “safety razors,” as that term is used in paragraph 358 of the Tariff Act of 1930, as modified, supra.

This is a retrial of the same issue already adjudicated in R. J. Saunders & Co., Inc. v. United States, 47 Cust. Ct. 27, C.D. 2274, affirmed in R. J. Saunders & Co., InC. v. United States, 49 CCPA 87, C.A.D. 801. The court held, in that case, that electric dry shavers properly fell within paragraph 353 of the Tariff Act of 1930, as modified, as articles having as an essential feature an electrical element or device, rather than as safety razors under paragraph 358 of the said act, as modified.

The plaintiff now offers in and by the instant case further testimony and argument that the electric dry shavers herein should be classified as “safety razors” under the eo nomine provision of the aforesaid paragraph 358.

Following the filing of briefs by both counsel, plaintiff filed a reply brief, which will be referred to, infra.

The earlier case had been submitted on an agreed stipulation of facts, of which the first two paragraphs were incorporated herein at the trial. The pertinent portions are as follows:

1 — That the merchandise the subject of the above-entitled protest is described on the invoice as “SO 7759/08A — Double headed electric dry shavers” * * * that the sample of the said electric dry shavers submitted herewith may be received in evidence and marked Exhibit 1; and that electric dry shavers were not produced or known in 1930 and prior thereto.
2 — That the said electric dry shavers are used for shaving the beard and are operated by an electric motor enclosed in the casing; that they have two sets of blades and each set, consisting of six blades, is covered by a metal guard to prevent the skin from being cut during the shaving operation.

[460]*460We note tbat we have for consideration the same electric shaver (plaintiffs exhibit 1, labeled “Norelco”), the same manufacturer, the same importer, the same issue as in the case heretofore adjudicated. Certain parts, a leather case, a small brush, and an electric cord with plugs accompanying the shaver, are not involved in the issue. Classification of the shaver itself is the only item in controversy.

The record herein consists of the testimony of one witness for the plaintiff, two exhibits introduced by plaintiff, and the two paragraphs of stipulated facts, supra. Exhibit 1 is the shaver. Collective exhibit 2, introduced to illustrate better the construction and functioning of exhibit 1, as the witness stated, “is a model of the guard and a cutter as they are mounted on the shaver, made on a large scale and reproduced exactly to scale * * *.”

Jan R. Poletiek, witness for the plaintiff, testified that he is, and has been, since 1954, a mechanical engineer in charge of shaver development at the manufacturing plant in Holland. He identified exhibit 1, the item herein as an “S.C. 775&-08A, Double headed electric dry shaver.” He disassembled it and explained, with the aid of exhibit 2, the various parts, an electric motor encased in a plastic housing which, when connected “to the mains,” rotates two shafts extending from the housing. On the housing, is a holder part with two guards and two cutters. Each shaft has a cutter of six blades with keen cutting edges of a width of about 1.8 millimeters. The guard which covers the blade has a slotted opening and a circular slot on the inside in which the rotary blades run during the operation of the shaver. The blades run parallel to the face. The skin and beard protrude through the slots of the guards where contact with the skin is made by the blades. The slots act as a support for the beard, being supported by the walls of the slot. He explained that the dimensions of thickness in the guards maintain a safe minimum distance between the blade and skin, and stated that the shaver has been designed primarily for the purpose of shaving beards, although there are a few diversified uses of the instrument.

On cross-examination, Mr. Poletiek testified that it is not necessary to use shaving cream in order to shave with the electric dry shaver, and that the cutters come in contact directly with the skin. The blades on this imported shaver are approximately 1.8 millimeters wide and do not come any wider in this type of shaver. The Gillette-type razor is much wider than the blades on the imported rotary cutter, and it is possible that there is a difference in the tempering of the steel used in the manufacture of the rotary blades and the Gillette-type blade used in a safety razor. He stated the rotary cutter blades could not be removed from the housing and used by themselves to shave; that it is not possible to take a Gillette blade out of its casing and cut the hairs off the face because the Gillette safety razor is used as an assembly to keep the blade on the right angle on the face and to keep the contact of the blade to the face at a safe minimum, which is why it is a safety razor; that a single-edge razor blade can be used without the razor housing to shave the face; that, in this respect, the rotary cutters used with the imported Norelco shaver are different from the single-edge blade.

On redirect examination, the witness testified that there is a difference in the actual operation of shaving between the Gillette-type safety razor and the imported shaver, in that shaving creams are not necessary in the use of the said shaver because the hair is supported by the guard which holds the hair in an upright position, whereas, in the use of a safety razor and shaving cream, the hair is supported by the skin itself.

Plaintiff’s counsel argues, in his reply brief, that the instant case differs from its aforesaid predecessor case in that we now have the added testimony of his highly qualified witness.

[461]

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R. J. Saunders & Co. v. United States, 55 Cust. Ct. 459, 1965 Cust. Ct. LEXIS 1632 (cusc 1965).

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