Simon v. United States

55 Cust. Ct. 103, 1965 Cust. Ct. LEXIS 2366
CourtUnited States Customs Court
DecidedJuly 26, 1965
DocketC.D. 2558
StatusPublished
Cited by34 cases

This text of 55 Cust. Ct. 103 (Simon 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
Simon v. United States, 55 Cust. Ct. 103, 1965 Cust. Ct. LEXIS 2366 (cusc 1965).

Opinion

Nichols, Judge:

Tlie merchandise involved in this case consists of rush bags or baskets and maize or com husk bags or baskets. The articles were imported from Yugoslavia on various dates between September 15, 1954, and November 9, 1955, inclusive. They were assessed with duty at 25 per centum ad valorem under paragraph 411 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, by virtue of the similitude clause in paragraph 1559, as amended by the Customs Simplification Act of 1954, T.D. 53599, as baskets and bags, wholly or in chief value of straw, not specially provided for. It is claimed in the protest that the merchandise is dutiable at 11% per centum or 12% per centum under paragraph 1537 (a), or 10 per centum under paragraph 1558, or 19 per centum or 20 per centum under paragraph 1023 of the Tariff Act of 1930, as modified. At the trial, it was stated that the claims were that the articles were dutiable as manufactures of weeds or in chief value of weeds under paragraph 1537(a), as modified, at 12% per centum ad valorem, or as manufactures of vegetable fiber under paragraph 1023, as modified, at 20 per centum ad valorem, or as nonenumerated manufactured articles under paragraph 1558, as modified, at 10 per centum ad valorem.

The pertinent provisions of the tariff act, as modified, are as follows:

Paragraph 411, as modified by the General Agreement on Tariffs and Trade, T.D. 51802:

Baskets and bags, wholly or in chief value of straw, not specially provided for_25% ad val.

Paragraph 1559(a), as amended by the Customs Simplification Act of 1954 (effective October 1,1954) :

Each and every imported article, not enumerated in this Act, which is similar in the use to which it may be applied to any article enumerated in this Act as chargeable with duty, shall be subject to the same rate of duty as the enumerated article which it most resembles in the particular before mentioned; and if any nonenumerated article equally resembles in that particular two or more enumerated articles on which different rates of duty are chargeable, it shall be subject to the rate of duty applicable to that one of such two or more articles which it most resembles in respect of the materials of which it is composed.

Paragraph. 1537(a), Tariff Act of 1930:

Manufactures of bone, chip, grass, sea grass, horn, quills, palm leaf, straw, weeds, or whalebone, or of which these substances or any of them is the component material of chief value, not specially provided for, 25 per centum ad valorem * * *.

Paragraph 1537(a), as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, effective September 10,1955, T.D. 53877:

[105]*105Manufactures of bone, chip, grass, sea grass, born, straw, or weeds, or of wbieb these substances or any of them, or a combination of these substances or any of them with quills, palm leaf, or whalebone, is the component material of chief value, not specially provided for:
Other_12%% ad val.

Paragraph 1023, as modified by the General Agreement on Tariffs and Trade, T.D. 51802:

All manufactures, wholly or in chief value of vegetable fiber, except cotton, not specially provided for-20% ad val.

No mention of the claim under paragraph 1558 is made in plaintiff’s brief, and it has apparently been abandoned.

At the trial, plaintiff introduced into evidence a sample representing the items identified or described on the invoices as rush bags or baskets (plaintiff’s exhibit 1) and a sample representing the items described on the invoices as maize bags or baskets and identified by the examiner as corn husk bags or baskets (plaintiff’s exhibit 2). Both items are bags or baskets with handles, of the type known as tote bags, the body portion measuring approximately 15 by 8y2 by 4% inches.

Frederick Otto Merz, chief partner and general manager of the importing firm, testified that he has personally bought these bags for many years. He had visited Yugoslavia about 12 or 13 times in the course of that many years and had seen such bags being made both there and in Italy. Exhibit 1 is made of bulrushes or rushes and exhibit 2 from the husks around the ears of fodder corn. Bulrushes are prepared for use as follows:

The stalks are first dried. Then they are tied in bundles and shipped to the areas where they make the baskets. There they are stored until they are needed. They are cut in certain lengths and when they are used, they are spliced. They use a knife especially the center stems, spliced up in many more thinner pieces, and the day before they are actually woven, they are soaked in water, as the girls work, they have a bucket of water standing alongside of them and the pieces must be dripping wet while they work.

The entire stalk of the bulrush, including the portion which grows under water, the stem, and the leaves, but not the roots, are used. The pieces are cut to size and are twisted together as the bag is woven. The body of the bag is made on a hand loom, and the handle part is twisted by hand, while dripping wet. Pieces of bulrushes were received in evidence as plaintiff’s illustrative exhibit 3, and photographs showing bulrushes growing, when tied in bundles for work, and being woven, were received in evidence as plaintiff’s illustrative exhibits 4, 5, and 6, respectively.

Mr. Merz testified that bulrushes grow in swamps and along banks of rivers and are really just weeds. They grow very profusely and choke out all other vegetation and interfere with plant and fish life. [106]*106They are never cultivated but grow wild. The plant is unsightly and becomes smelly after it gets old and decays. When it grows in a park, it is cut twice a year and burned.

The witness described the method of manufacture of baskets like exhibit 2 as follows:

They husk the corn in a similar way we do it here and the husks are thrown in a pile and the women that make the basket go through this pile of husks and pick out the clean parts of it, dry it, and then take it home, store it away until they use it. They are usually cut in lengths of about 4 or 5 inches. Here again they are soaked in water for the purpose of weaving. They are also very wet when they weave the baskets.

Both the rush bags like exhibit 1 and the maize bags like exhibit 2 are woven on frames which are taken out when the bags are completed. A model consisting of a frame with a bag like exhibit 2 thereon was received in evidence as plaintiff’s illustrative exhibit 8, and a piece of corn husk taken from the model as plaintiff’s illustrative exhibit 7.

Mr. Merz testified that his firm imports bags and baskets made of maize and rush, and also of willow and straw. Willow baskets are handmade and are not made on a frame. Straw baskets are made in several different ways, including braiding, weaving, and crocheting. Sometimes straw fabric is made and cut and sewn to form baskets, whereas exhibits 1 ad 2 are woven in one unit. The witness explained:

The braiding of straw or the weaving of straw is a different craft. It is done in a different area, in different parts of the country. I have never seen them use forms, for instance, I have never seen them make a straw bag over a form.

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Bluebook (online)
55 Cust. Ct. 103, 1965 Cust. Ct. LEXIS 2366, Counsel Stack Legal Research, https://law.counselstack.com/opinion/simon-v-united-states-cusc-1965.