Remington Rand, Inc. v. United States

20 Cust. Ct. 1, 1947 Cust. Ct. LEXIS 1407
United States Customs Court·Decided December 22, 1947·No. C. D. 1075·Published·Cited by 3 cases

Opinion

Lawrence, Judge:

Plaintiff imported from Canada certain articles described on the invoice and entry as “Stator Rivets” and “Rotor Rivets” for use in the manufacture of electric shavers. Duty was assessed thereon by the collector of customs at the rate of 45 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930 for —

Articles or wares not specially provided for * * * if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, * * *.

Plaintiff contends in its protest that the merchandise is properly dutiable at the rate of 1 cent per pound under the provision in paragraph 332 of said act for rivets of iron or steel, or by similitude thereto, pursuant to the provisions of paragraph 1559 of said act. If not so dutiable, the plaintiff invokes the applicability of the provisions of paragraph 1558 of said act for unmanufactured articles not enumerated or provided for, dutiable at the rate of 10 per centum ad valorem, or for articles manufactured, not specially provided for, upon which the ad valorem rate of duty is 20 per centum.

By amendment to its protest, the plaintiff subsequently claimed in the alternative that the importation was dutiable as bolts or bolt blanks at the rate of 1 cent per pound under paragraph 330 of the Tariff Act of 1930, or as round iron or steel wire at 20 per centum ad valorem under the provisions of paragraph 316 (a) of said act, as modified by the trade agreement with Sweden effective August 5, 1935 (68 Treas. Dec. 19, T. D. 47785).

' The proof offered by the plaintiff at the hearing in this case was limited to the claims made under paragraphs 332 and 330, supra, the pertinent provisions of which read as follows:

Pak. 332. * * * rivets of iron or steel, not specially provided for, 1 cent per pound.
Par. 330. * * * bolts, with, or without threads or nuts, and bolt blanks, of iron or steel, 1 cent per pound; * * *.

[3]*3Other claims made by the plaintiff, not having been supported by any proof, are overruled.

Samples of the articles in controversy were admitted in evidence as collective exhibits 1 and 4. From the record made at the hearing and from visual examination of the exhibits, it is found that the articles consist of short, solid lengths of soft iron wire. The ones referred to on the invoice as “Stator Rivets,” represented by collective exhibit 1, measure .598 of 1 inch in length, with a plus or minus tolerance of .003 of 1 inch, and .093 of 1 inch in diameter, with no plus tolerance and a minus tolerance of .002 of 1 inch. The articles described on the invoice as “Rotor Rivets,” as exemplified by collective exhibit 4, have the following dimensions: .529 of 1 inch in length, with a tolerance allowance of plus or minus .003 of 1 inch, and .093 of 1 inch in diameter, with no plus tolerance and a minus tolerance of .002 of 1 inch.

Testimony of two witnesses was offered on behalf of the plaintiff and of one witness in support of the Government.

The first witness for the plaintiff was Louis C. Carissimi, a mechanical engineer in the employ of the importer herein and designer of the articles in controversy and of the electric shaver of which they ultimately form parts. He testified that the articles represented by collective exhibits 1 and 4 are made of soft iron, not machined, lathed, or brightened; that they could not he used for nonskidding automobile tires (also enumerated in paragraph 332, supra); that the manner of their use is under his personal direction and supervision; and that collective exhibit 1 is a headless rivet used in the stator of the motor of the electric shaver to hold together a multiplicity of laminations. Describing how articles like collective exhibit 1 are used, he stated:

There is a special fixture made which is properly positioned under a punch press, and a fixture which slides out a predetermined thickness of a pile of lamina-tions into a properly positioned spot under and over which there are special punches. The operator inserts a pin in each of the holes provided for the purpose. The press is tripped, laminations are tightly wedged together, and the rivets are headed on both sides.

The witness testified that the articles of which collective exhibit 4 is a sample are similarly used but in a different part of the electric shaver motor. He further stated that whereas collective exhibit 1 holds together about twenty-four laminations, collective exhibit 4 clinches together about twenty laminations. The witness testified further that the articles are made headless “Because it lends itself to our method of heading the rivet in handling, which is a lot better, cheaper, and quicker than using one with a head on one end.”

[4]*4Admitted in evidence as plaintiff’s exhibits 2, 3, and 5 were orders by the plaintiff herein on the Scott Tool & Machine Limited of Montreal, Canada, and bill of said Scott Tool & Machine Limited covering the shipment in controversy. From these exhibits it is observed that the articles in issue were ordered and billed as “Stator Rivets,” and “Rotor Rivets” or “Armature Rivets.”

WRen asked whether collective exhibit 1 could be used as a blank bolt, this witness replied: “For other purposes, perhaps.” He further stated that he had never seen articles like collective exhibit 1 until he had conceived their manufacture and knew of no use or purpose to which they are put other than as rivets used in the manufacture of electric shavers.

The second witness for the plaintiff was W. Dudley Clark, assistant general manager of the Remington Rand Electric Shaver Division, who is in charge of purchases. He testified that during the year and a half that he has been making purchases for the plaintiff herein he has bought between ten and fifteen million rivets like collective exhibits 1 and 4. Purchases of these articles as rivets were made and estimates received from various suppliers in the United States, whom he named, until there came a time when it was difficult to procure this merchandise in the United States. The witness further testified 'that he had never heard the articles referred to as anything other than as rivets and as far as he knows they' cannot be used for anything else than as rivets.

' Introduced in evidence as plaintiff’s collective exhibit 6 is a purchase order and an invoice covering a shipment from the Fairway Spring Co. of Elmira, New York, to the plaintiff herein, of articles stated by Mr. Clark to be similar to collective exhibit 4, supra. The purchase order and invoice describe the articles as “Rivets.”

• The witness further testified that' collective exhibit 1 or 4 might be- ' come a bolt by having a thread put on one end and a nut or head on the other end. He stated that the articles could be described as blank bolts but that in the condition as imported they could not be used in any other way than as rivets.

Testimony of Joseph A. Radler was them offered on behalf of the defendant. Mr. Radler stated that he has been manager of the Newark Rivet Works, Newark, N. J., for the past 5 years, and for 41 years prior thereto he was accountant for said firm. His firm manufactures pins, rivets, studs, umbrella frames, and bag frames.

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Remington Rand, Inc. v. United States, 20 Cust. Ct. 1, 1947 Cust. Ct. LEXIS 1407 (cusc 1947).

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