Reliance International Mfg., Ltd. v. United States

37 Cust. Ct. 182
CourtUnited States Customs Court
DecidedNovember 8, 1956
DocketC. D. 1820
StatusPublished
Cited by3 cases

This text of 37 Cust. Ct. 182 (Reliance International Mfg., Ltd. 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
Reliance International Mfg., Ltd. v. United States, 37 Cust. Ct. 182 (cusc 1956).

Opinion

Lawrence, Judge:

There were imported from Germany certain parakeet playpens covered by the entry accompanying the protest herein, which the collector of customs at the port of New York classified as articles or wares, not specially provided for, composed of metal, within the purview of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and subjected to duty at the rate of 22K per centum ad valorem.

By stipulation of the parties hereto, it has been agreed that the articles in issue are composed in chief value of steel, not plated with gold or silver, and not enameled or glazed with vitreous glasses.

The claim in the protest relied upon by plaintiff is that said parakeet playpens should properly have been classified as household utensils, composed in chief value of steel, pursuant to paragraph 339 of said act (19 U. S. C. § 1001, par. 339), as modified, supra, for which duty at the rate of 20 per centum ad valorem is provided.

The alternative claim for classification of the articles as household utensils, composed in chief value of brass, in said paragraph 339, as modified by the Presidential proclamation to the General Agreement on Tariffs and Trade, 83 Treas. Dec. 166, T. D. 51909, and dutiable at 15 per centum ad valorem, has been abandoned by the plaintiff.

When this case came on for. hearing before the court, the testimony of one witness was offered by the plaintiff and none by the defendant.

Arthur L. Rosenel stated that, for the past 11 years, he has been president of Reliance International Mfg., Ltd., the plaintiff herein, his duties consisting of purchasing, selling, and general administration. The business of his company is the importing, manufacturing, and wholesaling of pet supplies. Previous thereto, and since 1929, he was employed as a salesman for the firm of Schoenmann & Mayer, Inc., handling merchandise of the same nature.

Witness Rosenel identified a sample of the merchandise in issue, which was imported in a knocked-down condition for convenience in transportation, and said sample was marked in evidence as exhibit 1, [184]*184He stated that the merchandise so represented constitutes a complete article.

It will be helpful at this point to give a word description of the parakeet playpens in controversy. In its imported condition, as was stated by plaintiff’s witness Rosenel, the article was in a knocked-down condition. It consists of a metal base, the approximate dimensions of which are 10 inches wide by 15% inches long by 1% inches deep, into which has been inserted a metal tray of a slightly smaller size. There is also a wire ladder-shaped bar, approximately 3 inches wide by 35 inches long, formed into a semicircle, the ends of which protrude at right angles for insertion into holes in the base, which ends have been threaded and are equipped with nut attachments. The rungs of the ladder formation are 1% inches apart. Attached to the top of the ladder structure is a wire fixture by which the playpen, when assembled, may be suspended. To one side of the ladder is a polished square of metal, approximately 3 inches by 3 inches, which serves as a mirror. A wooden rod, grooved at each end, approximately 14% inches long, is provided as a perch, from which there is to be suspended a 4-inch swing. For hanging from the top of the wire ladder-shaped bar, there is a wooden rod, 6% inches in length, into which there have been inserted at various angles three 6%-inch wooden perch rods, to one of which there is attached a small metal bell.

Rosenel further testified that, whereas he did not design the playpen, he assisted in its design and that the imported article was intended specifically for a parakeet. He stated the purpose of the article is for use in a household for a parakeet to play and exercise in and that it is used generally in conjunction with a bird cage, the parakeet being trained to work, play, and exercise in the playpen. The bird climbs over the wire parts of the article which form the shape of a ladder, inasmuch as parakeets are inclined to climb, and plays with the bell and uses the swing as well. When the playpen is in use, the bird is restricted to a room or part of the house so that he does not fly away. The parakeet playpen could not properly be used out of doors, because the bird would fly away or would be the prey of cats.

Rosenel stated that his sales of the articles in controversy were made to pet shops, variety stores, department stores, and seed stores, and that he had sold to Macy’s, The May Co. department stores, Sears-Roebuck, F. W. Woolworth Co., and W. T. Grant.

As to the use of articles like exhibit 1, the witness stated that, as far back as 1929, he has seen it used “As a playpen for exercise and general enjoyment of both the family and the bird” in the homes of parakeet breeders or parakeet owners. In the early 1930’s, there was a ban on the interstate shipping of parakeets, and, in 1950, the ban was lifted, but the use of the playpens has been the same during the entire period of his experience, When asked by the court, “Do [185]*185you know of your own knowledge whether Exhibit 1 is used in the household or has been used in the household chiefly throughout the United States of America?” the witness replied, “Yes, sir,” adding that he has not sold the playpen for any other purpose than for use by a parakeet in a household.

In support of its contention that the parakeet playpens before the court should properly be classified as household utensils within the purview of paragraph 339; as modified, supra, plaintiff cites the case of Heemsoth & Basse v. United States, 72 Treas. Dec. 385, T. D. 49191, wherein bird cages which had been classified as articles of metal, not specially provided for, in paragraph 397 of the Tariff Act of 1930, were held to be properly classifiable as household utensils pursuant to paragraph 339 of said act.

It is contended by defendant in its brief that plaintiff has failed to prove that the imported article is chiefly used in the home, and, further, that the Heemsoth case is not applicable to the facts of the present case for the reason that the bird cages there before the court had the utilitarian purpose of confining the bird, which is not true of the parakeet playpens in controversy, and that the imported articles do not contribute to the cheer and enjoyment of the occupants of the home.

We are not in agreement with defendant’s contention that chief use of the parakeet playpens in controversy has not adequately been shown. Whereas it is true that the record before the court contains the testimony of but one witness on behalf of plaintiff, that testimony, uncontradicted as it is, is deemed to be sufficient, as was the case in Klipstein v. United States, 1 Ct. Cust. Appls. 122, T. D. 31120.

In the Klipstein case, supra, our appellate court stated—

The only question in this ease is, was there sufficient evidence before the board to establish at least prima facie that birch tar oil is used as a dressing for leather and for no other purpose.

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Related

Reliance International Mfg., Ltd. v. United States
38 Cust. Ct. 540 (U.S. Customs Court, 1957)

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37 Cust. Ct. 182, Counsel Stack Legal Research, https://law.counselstack.com/opinion/reliance-international-mfg-ltd-v-united-states-cusc-1956.