Seprol, Inc. v. United States

48 Cust. Ct. 480
CourtUnited States Customs Court
DecidedJune 14, 1962
DocketNo. 66856; protests 60/6705 and 60/6706 (New York)
StatusPublished
Cited by7 cases

This text of 48 Cust. Ct. 480 (Seprol, Inc. 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
Seprol, Inc. v. United States, 48 Cust. Ct. 480 (cusc 1962).

Opinion

Rao, Judge:

The two cases listed in the schedule of protests, which have been consolidated for purposes of trial, raise the question of the proper dutiable classification of certain imported face massagers or cosmetic applicators. This merchandise was classified by the collector of customs at the port of entry as household utensils, within the scope of 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, with the consequent assessment of duty at the rate of 17 per centum ad valorem.

It is the claim of plaintiffs that said merchandise is more specifically provided for in paragraph 353 of said act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, at the rate of 13% per centum ad valorem, as articles having as an essential feature an electrical element or device.

The competing provisions of law, insofar as here applicable, read as follows:

Paragraph 339, as modified by T.D. 54108, supra:
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:
*******
Not plated with platinum, gold, or silver, and not specially provided for, composed wholly or in chief value of—
*******
Other base metal :
*******
Other_17% ad val.
[481]*481Paragraph 353 and T.D. 52739, supra:
Articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs, finished or unfinished, wholly or in chief value of metal, and not specially provided for:
*******
Other (except * * *)_13%% ad val.
The ease has been presented for decision upon a representative sample of the subject merchandise, plaintiff’s exhibit 1, and an agreed statement of facts, plaintiff’s exhibit 2, which reads as follows:
IT IS HEREBY STIPULATED, CONSENTED, AND AGREED that the above referenced protests shall be combined and presented together to the Court on the following stipulated facts.
1. That the imported merchandise in question consists of an electric motor encased in a nylon housing; that attached to the armature thereof is a short nylon arm with an aperture in the end adapted to receive nylon buffers; that when imported, the item is packed in a plastic case containing an addition to the motor just described an electrical cord and a set of eight small buffers. A representative sample thereof is annexed hereto as Exhibit 1.
2. That the merchandise is used for the purpose of applying to the skin and removing therefrom make-up, astringents and cleansers by women and that it is used by immersing the buffer in the cosmetic to be applied, inserting the buffer so immersed into the aperture in the arm and applying the buffer to the skin while the same is vibrating at a high rate of speed.
3. The merchandise is not adapted to any mode of power other than that of an electric motor.
4. The make-up applicator is used primarily in the home for the application and removal of make-up. The article is additionally used by professional users such as beauty parlors, salesmen, and demonstrators.

It would appear from the stipulated facts that the involved face massagers respond to the designations of both provisions in controversy, in that they are primarily used in the household for the convenience and comfort of its members, to wit, for the application and removal of cosmetics, and that they possess as an essential operating feature an electrical element or device, to wit, an electric motor. Consequently, and unless there be merit to the contention of the defendant that the articles at bar are not ejusdem generis with the named exemplars in paragraph 353, as modified, supra, we are called upon to determine the relative specificity of the two provisions as applied to the subject items. In this inquiry, we are guided, if not concluded, by the cases of United States v. Electrolux Corporation, 46 C.C.P.A. (Customs) 143, C.A.D. 718, and Bruce Duncan Company, a/c Sims-Worms v. United States, 45 Cust. Ct. 85, C.D. 2202, wherein it was held, in connection with electric floor polishers and electric vacuum brushes, respectively, that the provision for “articles having as an essential feature an electrical element or device,” in said paragraph 353, is more closely descriptive and, hence, more specific than the provision for household utensils in paragraph 339, supra.

Seemingly, counsel for defendant neither contests the rule of the cited cases nor disputes that the articles at bar possess an essential electrical feature, which latter fact should normally suffice to invoke the rule therein applied. The position taken by defendant is that not every article with an essential electrical feature finds classification in paragraph 353, but such only as are of the same kind or character and, therefore, are ejusdem generis with the articles named therein. The ease of United States v. S. P. Skinner Co., Inc., 46 C.C.P.A. (Customs) 105, 108, C.A.D. 708, is cited for the proposition that the doctrine of [482]*482ejusdem generis is applicable in the construction of tbe portion of paragraph 353 with which we are here concerned, and would operate to exclude the instant merchandise from its scope.

While it is true that the court, in the Skinner case, supra, recognized the relationship of ejusdem generis to the language of the instant provision in paragraph 353, it is equally true that it recommended a very liberal approach to the application of that principle, in view of the wide variety of articles co nomine specified and the apparent lack of similar characteristics identifying them. This, we think, is apparent from the court’s full discussion of the matter, which reads as follows:

As correctly pointed out by the Government, the Customs Court did not hold the imported articles to be “such as” any one of those named in paragraph 353, but the court was apparently of the opinion that in view of the wide variety of articles named, the doctrine of ejusdem generis should be given a liberal application. In support of its holding the court noted that, by trade agreement, batteries and television apparatus have been held to be within the purview of that paragraph although they clearly are not, in a narrow sense, ejusdem generis with any one of the exemplars.
We are in agreement with the conclusion reached by the Customs Court as to paragraph 353.

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Bluebook (online)
48 Cust. Ct. 480, Counsel Stack Legal Research, https://law.counselstack.com/opinion/seprol-inc-v-united-states-cusc-1962.