Schayer v. United States

44 Cust. Ct. 134
CourtUnited States Customs Court
DecidedApril 13, 1960
DocketC.D. 2167
StatusPublished
Cited by2 cases

This text of 44 Cust. Ct. 134 (Schayer 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
Schayer v. United States, 44 Cust. Ct. 134 (cusc 1960).

Opinion

Lawrence, Judge:

In this case, two protests were consolidated for trial. The merchandise to which they relate consists of certain electronic feed controls for ore grinding machines.

The devices were classified by the collector of customs as instruments “for regulating speed, no jewels” and duty was imposed thereon at the rate of $2.25 each and 35 per centum ad valorem pursuant to the provisions of paragraph 368 (a) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 368 (a)), as modified by the trade agreement with Switzerland, 90 Treas. Dec. 174, T.D. 53832.

At the trial of this case, plaintiff, referring to claims in his protest, stated, “We claim, primarily, that they [the importations] should be classified at 13%%, under paragraph 353, as metal parts of articles having as an essential feature an electrical element or device.”

[135]*135Plaintiff further stated, “We also claim, at the same rate, under paragraph 372, as metal parts of machines, not specially provided for. By amendment to the protest, we make the additional alternative claim that the articles should be classified with' duty at 15%, under paragraph 353, under the provision covering articles suitable for producing, rectifying, modifying, controlling or distributing electrical energy.”

The pertinent text of the statutes involved is here set forth:

Paragraph 368(a), as modified, supra:

* * * any mechanism * * * intended or suitable * * * for regulating, indicating, or controlling the speed of arbors, drums, disks, or similar uses
Mechanisms, devices, or instruments intended or suitable for measuring the flowage of electricity, * * *
Time switches, * * *
* * * * * * *
Other * * * valued each—
* * * * * * *
Over $10_$2.26 each and 35% ad val.

Paragraph 353 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739:

Articles having as an essential feature an electrical element or device * * * : Batteries * * *
* * * * * * *
Other * * *_13%% ad val.
Parts, finished or unfinished, wholly’ or in chief value of metal, not specially provided for, of articles provided for in any item 353 of this Part * * *_ The same rate of duty as the articles of which they are parts

Paragraph 372 of said act (19 U.S.C. § 1001, par 372), as modified by the Torquay protocol, supra:

Machines, finished or unfinished, not speeilly provided for:
Calculating machines * * *
* * * * * * *
Other * * *_13%% ad val.
Parts, not specially provided for, wholly or in chief value of metal or porcelain, of any article provided for in any item 372 in this Part:
Parts of sewing machines * * *
Other____ The rate for the article of which they are parts

[136]*136Paragraph 353 of said act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802:

Articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy * * * :
Switches and switchgear * * *
* * * * * * *
Other articles * * *_15% ad val.

Plaintiff’s exhibits 1A, IB, and 2 and defendant’s exhibits A and C consisting of various documents will be referred to wherever deemed necessary in the course of this opinion.

Charles E. Donnelly, the only witness in the case, was called by the plaintiff. The following facts may be gathered from his testimony : He is the chief project engineer for Aerofall Mills, Ltd., located in Toronto, Canada. That concern supplies engineers to perform any engineering necessary when contracts are received from an American firm known as Aerofall Mills, Inc., which is independent of the Canadian firm. The American firm sells the imported product for grinding, crushing any ore-bearing rock, metallic and nonmetallic.

Donnelly was instrumental in preparing the specifications for the production of the two controls under consideration and saw them “in working order and functioning in the final mine site” at Uravan, Colo.

At this point, the witness produced a photograph received in evidence as exhibit 1A, depicting the item now before the court showing the front panel with the door open. He also produced a photograph received in evidence as exhibit IB showing the back view of the panel in question.

Donnelly stated that the items before the court are electronic feed controls which function to maintain an Aerofall Mills system operating at its maximum efficiency.

Plaintiff’s exhibit 2, a pamphlet identified as “Bulletin 55A” entitled “The AeRofall Mill,” was received in evidence for the benefit of the court and as an aid to the witness in describing the operation of an Aerofall Mill system. Whereas said exhibit 2 does not illustrate the electronic feed controls in issue, it does provide a representation of the system that they control.

With reference to page 1 of plaintiff’s exhibit 2, Donnelly proceeded to describe how an Aerofall Mill system operates—

Ore is fed into the Aerofall Mill which is a circular drum that revolves at a constant speed and is driven by a synchronous motor through a gear train, identified by number 1 on the diagram. Ore is lifted up in the mill and is ground and crushed inside the mill, due, in part, to the design of the mill liners, said liners being shown as figure 4 on page 2, and acting as a lifting bar and a crushing bar. The ore is lifted up and tumbled upon itself while the drum is [137]*137revolving and this crushing action reduces large pieces of ore to a very fine product which is exhausted through the system by a controlled air stream. The ore in fine dust form is conveyed through the conveying duct (number 3). The ore in the air stream is conveyed to the first group of separators (number 4 — baffle separator). At this point, the product carried in the air stream is mechanically separated by the action of the baffle separator, and the product is discharged through an air seal. The air still remaining in the system is conveyed by other air ducts to a second set of separators where the finer product is removed from the air system and discharged, said secondary separators being identified as number 5. The fan which circulates this air is illustrated as number 6. Said fan draws the air through the system.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Pacific Instruments Corp. v. United States
64 Cust. Ct. 520 (U.S. Customs Court, 1970)
Universal Atlas Cement Division v. United States
52 Cust. Ct. 249 (U.S. Customs Court, 1964)

Cite This Page — Counsel Stack

Bluebook (online)
44 Cust. Ct. 134, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schayer-v-united-states-cusc-1960.