Schick X-Ray Co. v. United States

59 Cust. Ct. 108, 271 F. Supp. 305, 1967 Cust. Ct. LEXIS 2254
CourtUnited States Customs Court
DecidedAugust 21, 1967
DocketC.D. 3088
StatusPublished
Cited by5 cases

This text of 59 Cust. Ct. 108 (Schick X-Ray Co. 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 X-Ray Co. v. United States, 59 Cust. Ct. 108, 271 F. Supp. 305, 1967 Cust. Ct. LEXIS 2254 (cusc 1967).

Opinion

Rao, Chief Judge:

These protests place in issue the classification of certain imported merchandise described on the invoices as “Hydraulic patient table TIT-10 for radiographic examinations, No. 141 DS 576,” “Foamed plastic mattress for TIT-10 DS 578,” “Hydraulic patient chair-table TIT-10,” “Adjustable holders,” and “Mattress.” These articles were classified as hospital utensils in chief value of steel under paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and assessed with duty at the rate of 17 per centum ad valorem.

Plaintiff claims that these articles are properly classifiable as machines, not specially provided for, under paragraph 372 of the Tariff [110]*110Act of 1930, as modified by said sixth protocol, and dutiable at the rate of 11½ per centum ad valorem or, alternatively, as parts of X-ray apparatus under paragraph 353 of the Tariff Act of 1930, as modified by said sixth protocol, and dutiable at the rate of 7½ per centum ad valorem.

The relevant statutory provisions read as follows:

Paragraph 339 of the Tariff Act of 1930, as modified by T.D. 54108:

Table, household, kitchen, and hospital utensils, and hollow or flat ware, not specially provided for, whether or not containing electrical heating elements as constituent parts:
* * # * ⅜ ⅜ *
Not plated with platinum, gold, or silver, and not specially provided for, composed wholly or in chief value of—
⅜? * ⅜ - * * ⅜ *
Other base metal:
⅝ ‡ # ⅝ ⅝ *
Other_ 17% ad val.

Paragraph 372 of the Tariff Act of 1930, as modified by T.D. 54108:

Machines, finished or unfinished, not specially provided for:
Other (except food preparing and manufacturing machinery, * * *)- ll^%adval.

Paragraph 353 of the Tariff Act of 1930, as modified by T.D. 54108:

Electrical X-ray apparatus, instruments (other than laboratory), and devices, finished or unfinished, wholly or m chief value of metal, and not specially provided for (except X-ray tubes)-7y2% val.
⅞ * * * * * ❖
Parts, finished or unfinished, wholly or in chief value of metal, not specially provided for, of articles provided for in any item 353 in this Part:
¾: ⅜ ⅝ ⅜ ⅝ * *
Other_ The same rate of duty as the articles of which they are parts.

Plaintiff offered the testimony of Mr. Peter M. Schick, who has been the president of the Schick X-Ray Co. since 1953 and is in charge of the sale, installation, and servicing of the X-ray and electro-medical equipment which his company imports. Mr. Schick holds a degree in electrical engineering and has worked in this field for 30 years, here and abroad. He also studied medicine but does not hold a medical degree.

[111]*111The witness stated that he was personally familiar with the TIT-10 hydraulic patient chair-table, mattress and adjustable arm holders and had sold approximately 30 -units in the United States after first seeing them in use and manufacture in Scandinavia and after arranging to become the exclusive seller in the United States.

Three pages of illustrations showing the imported table with armrests and mattress were introduced in evidence as plaintiff’s collective exhibit 1. The illustrations reveal that in one position the TIT-10 resembles a table resting on a bulky center pedestal. The table “top” consists of four segments which may be repositioned to form a chair, with or without a back.

According to the witness, the TIT-10 is used exclusively in the X-ray department of hospitals and clinics for the positioning of patients being subjected to X-ray or fluoroscopic examination of the head and back. The adjustable table-chair makes it possible for doctors to align the patient in various positions without excessive movement. The TIT-10 is equipped with an oil pump hydraulic lift feature located in the pedestal and operated by a foot pedal. By means of this mechanism, the table may be gently raised or lowered. Wheels under the pedestal allow the movement of the 450-pound table under the X-ray equipment while arm supports brace the patient in a seated posture. The table top is mounted on bearings so that, by the release of a spring lock device, it may be moved longitudinally or transversely. The table is also fitted with a segmented mattress used to avoid placing the patient on a hard surface.

The witness stated that an X-ray machine can operate without the TIT-10 table but that some method must always be used to keep the subject immobile in the desired position.

At first blush, it is evident that the hydraulic patient table is a machine. See United States v. Dyson Shipping Co., Inc., et al., 29 CGPA 148, C.AD. 184. Defendant concedes that the TIT-10 is a machine, but contends that the provision for hospital utensils is more specific and should, therefore, prevail. The central issue in this dispute is, therefore, whether or not the importation is a hospital utensil as classified, and, since the testimony of plaintiff’s witness shows clearly that the TIT-10 is chiefly used in hospitals, the final question reduces to whether the importation is a utensil. In support of its contention that the TIT-10 is a utensil, the defendant cites the case of Frank P. Dow Co., Inc. v. United States, 21 CCPA 282, T.D. 46816, in which the court held that eleotric vacuum cleaners and electric floor polishers were household utensils. Plaintiff counters with the case of Bullocks, Inc. v. United States, 69 Treas. Dec. 367, T.D. 48175, in which this court found that a metal stool was not a 'household utensil, reasoning that it was more in the nature of furniture.

[112]*112As applied to the facts of this case, we find the latter precedent more relevant and more persuasive. It does not appear to us that the inclusion of relatively large articles such as floor polishers within the provision for household utensils necessarily demands similar treatment for all large articles which perform useful services in a household or hospital area. The vacuum cleaners and floor polishers of the Dow

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Cite This Page — Counsel Stack

Bluebook (online)
59 Cust. Ct. 108, 271 F. Supp. 305, 1967 Cust. Ct. LEXIS 2254, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schick-x-ray-co-v-united-states-cusc-1967.