Schick v. United States

16 Cust. Ct. 112, 1946 Cust. Ct. LEXIS 24
CourtUnited States Customs Court
DecidedApril 5, 1946
DocketC. D. 995
StatusPublished

This text of 16 Cust. Ct. 112 (Schick 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
Schick v. United States, 16 Cust. Ct. 112, 1946 Cust. Ct. LEXIS 24 (cusc 1946).

Opinion

Kincheloe, Judge:

The merchandise in controversy is described on the invoice as “anatomical charts.” They were classified under the eo nomine provision for charts in paragraph 1410 of the Tariff Act of 1930, and duty was assessed thereon at the rate of 20 per centum ad valorem under said paragraph, as modified by the trade agreement with the United Kingdom (T. D. 49753). The merchandise is claimed to be dutiable under paragraph 1406 of said act at 30 cents per pound, as lithographically printed articles not specially provided for, not exceeding twelve one-thousandths of 1 inch in thickness.

A sample of the merchandise was introduced’ in evidence by the plaintiff and marked “Exhibit 1.” This consists of a paper chart, 35 by 45 inches in dimensions, on which are lithographed nine figures or colored pictures of the larynx, pharynx, mouth, and throat, with key numbers and explanations to illustrate and describe the common diseases of the throat.

At the hearing it was agreed between counsel on both sides that the merchandise in question consists of charts that have been lithographically printed, and that they are under twelve one-thousandths of 1 inch in thickness.

There seems to be a long line of decisions in which lithographically printed charts have been held dutiable under the eo nomine tariff provision for “charts” rather than under the descriptive provision for lithographically printed articles not specially provided for. In Abstract 13758 (12 Treas. Dec. 633) anatomical charts lithographically printed were held more specifically provided for under the eo nomine provision for “charts” in paragraph 403 of the Tariff Act of 1897 than under the provision for lithographic prints in paragraph 400.

In Abstract 22164 (18 Treas. Dec. 302) sheets of cardboard printed and cut out, having some metal parts superimposed and arranged to illustrate the working of a high-tension magneto, were held to be [114]*114dutiable as “charts” under paragraph 403 of the Tariff Act of 1897, as claimed by the importers, and not dutiable as manufactures of metal.

In Shelton & Co. v. United States, 4 Ct. Cust. Appls. 42, T. D. 33265, paper articles lithographically printed in a pictorial manner illustrating the outline, form, and mechanical features of either a locomotive or an automobile, were held dutiable as “charts” under the eo nomine provision therefor in paragraph 416 of the Tariff Act of 1909, as assessed, and not dutiable as articles of paper lithographically printed under paragraph 412.

Also in Abstract 23663 (19 Treas. Dec. 756) the eo nomine provision for “maps” in paragraph 416 of the same act of 1909 was likewise held to be narrower and more specific than that for articles of paper lithographically printed, and that lithographically printed maps were therefore classifiable as maps.

Under the Tariff Act of 1913, in T. D. 38679 (G. A. 8422), 39 Treas. Dec. 206, anatomical charts lithographically printed on paper were again held properly dutiable under the specific provision for “charts” in paragraph 329, rather than under the provisions of paragraph 325 as lithographic prints. In so doing, this court (then the General Board of Appraisers) stated:

As we read the present paragraph 325, it is substantially a reenactment of the provisions of paragraph 412 of the act of 1909. Certainly, the changes made therein are not indicative of a Congressional intent to overcome the effect of the decisions above referred to holding lithographic charts to be excluded from the paragraph. This is equally true concerning the present paragraph 329. Its terms are substantially those of its predecessor paragraph 416 of the act of 1909. In view of the decisions prevailing at the time of its enactment, it is reasonable to believe that Congress, if it had so intended, would have made clear its purpose to exclude lithographic maps and charts from the present paragraph 329. That it made no effort so to do is significant of an intention to leave the two paragraphs with the meaning placed thereon by this board and the court.

In Abstract 50935 (49 Treas. Dec. 1079) lithographically printed charts were again held dutiable as “charts” under paragraph 1310 of the Tariff Act of 1922, and not as lithographic prints under paragraph 1306.

Under the Tariff Act of 1930 anatomical charts were again held dutiable under the eo nomine provision for “charts” in paragraph 1410, as classified, and not dutiable as articles lithographically printed under paragraph 1406, as claimed.

In Keith Dunham Co. v. United States, 26 C. C. P. A. 250, C. A. D. 24, the court said at page 253:

The use of Summaries of Tariff Information as an aid in ascertaining legislative intent has long been the custom of this court. United States v. Anderson & Co., 2 Ct. Cust. Appls. 350, T. D. 32080; American Import Co. v. United States, 25 C. C. P A. (Customs) 231, T. D. 49337.

[115]*115In the Summary of Tariff Information,- 1920, at page 514, the (following statement appears:

* * * “Charts” include articles of paper lithographically printed which exhibit in a pictorial manner the outlines, form, and mechanical features of a locomotive or an automobile, the various parts of which are shown on superimposed paper flaps so arranged that they may be turned back to show the interior •mechanism. (4 Ct. Cust. Appls. 42, of 1913.) * * *

In the Summary of Tariff Information, 1929, at pages 1866 and 1867, the following statement appears:

Cardboard charts illustrating the working of the Diesel oil engine, admitted to be .-advertising mediums, were held to be dutiable at 25 per cent, paragraph 1310 [Act 1922[, rather than free, paragraph 1620. (Ab. (N) 596.) Charts claimed ■dutiable as lithographic prints, paragraph 1306, were held dutiable under para.-graph 1310. (Ab. 50935, appeal dismissed, 14 Ct. Cust. Appls. 487.)

As the above reports of the Tariff Commission undoubtedly were brought to the attention of Congress when the tariff acts of 1922 and 1930 were under consideration, and as the same provision for “charts” was reenacted in both acts without change, it will, of course, be presumed that the interpretation placed thereon by this and the appellate •court met with its approval and ratification.

Counsel for the plaintiff in his brief, however, cites the case of United States v. Canadian National Railways, 29 C. C. P. A. 272, C. A. D. 202, as supporting his claim and as being in direct conflict with the prior cases on lithographically printed charts insofar as the relative specificity of the two provisions of law is concerned.

In that case the merchandise consisted of lithographically printed tourist literature of bona fide foreign authorship, which was assessed for duty at the rate of 30 cents per pound under paragraph 1406 of the Tariff Act of 1930, as lithographs not exceeding twelve one-thousandths of 1 inch in thickness. The pertinent portions of said paragraph read as follows:

Pah. 1406.

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Related

United States v. Anderson & Co.
2 Ct. Cust. 350 (Customs and Patent Appeals, 1911)
Sheldon v. United States
4 Ct. Cust. 42 (Customs and Patent Appeals, 1913)
Brown v. United States
6 Ct. Cust. 415 (Customs and Patent Appeals, 1915)

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Bluebook (online)
16 Cust. Ct. 112, 1946 Cust. Ct. LEXIS 24, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schick-v-united-states-cusc-1946.