Taylor v. United States

43 Cust. Ct. 205
CourtUnited States Customs Court
DecidedOctober 23, 1959
DocketC.D. 2128
StatusPublished
Cited by2 cases

This text of 43 Cust. Ct. 205 (Taylor 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
Taylor v. United States, 43 Cust. Ct. 205 (cusc 1959).

Opinions

Mollison, Judge:

The issue in the case at bar is whether certain footwear, imported from Mexico on or about March 10, 1944, consists of “huaraches,” within the meaning of that term as used in the Mexican Trade Agreement, in force and effect on the date of importation of the involved shipment. Paragraph 1530(e) of the Tariff Act of 1930, as enacted, provided for duty at the rate of 20 per centum ad valorem upon imported—

Boots, shoes, or other footwear (including athletic or sporting boots and shoes), made wholly or in chief value of leather, not specially provided for * * *.

The applicable rate of duty was reduced to 10 per centum upon such of the foregoing boots, shoes, or other footwear as were huaraches, by virtue of the Presidential proclamation reported in T.D. 50797, relating to the said Mexican Trade Agreement.

In United States v. Weigert-Dagen et al., 39 C.C.P.A. (Customs) 58, C.A.D. 464, a majority of our appellate court found that the term “huarache” was ambiguous and of doubtful meaning. In that case, the majority noted that there was no indication that the commercial meaning of the term differed in any way from its common meaning, and there was no field for the application of the rule of commercial designation.

It found that the testimony adduced at the trial of the issue, which was consequently advisory only, did not establish a clear common or commercial meaning for the term, and, in determining the meaning to be given to the term, resorted to the use of an extraneous aid, to wit, the “Digests of Trade Data,” issued by the United States Tariff Commission at the time of the Presidential proclamation relating to the trade agreement between the United States and Mexico.

The majority of the court pointed out that the material contained in the said digests had been drawn from the detailed data made available by the Tariff Commission prior to and during the negotiations with Mexico to the Trade Agreements Committee, the United States interdepartmental body charged with carrying out the trade agreements program, and concluded that the definition of the term “huaraches” contained therein was—

* * * the only convincing evidence in the record as to the intent of the contracting parties as to the meaning of the term “huaraches.” [P. 66.]

The majority then said:

It seems clear to us that it was the intent of the negotiators of the Trade Agreement with Mexico to provide a duty of 10 per centum ad valorem on the articles, to wit, leather huaraches, described to them by the Tariff Commission, both before and during the negotiations as follows:
Description and uses.
Huaraches are leather-soled sandals having woven-leather uppers laced to the insole. The insole is machine-stitched to the outsole, and the heel [207]*207is nailed on. They are nsed principally by women and girls for beach and casual summer wear.

Subsequent to the promulgation of the decision in the Weigert-Dagen case, supra, another case was brought by importers involving merchandise similar to some of the articles involved in the Weigert-Dagen case. In its decision in the second case, United States v. Fuchs Shoe Corporation, 41 C.C.P.A. (Customs) 179, C.A.D. 547, the majority of our appellate court described the articles involved in that case as follows:

* * * Exhibits 1, 2, and 4, which are similar in all material respects, appear to be casual or sport shoes. The toe portion, or vamp, .of each exhibit consists of a solid piece of leather laced by narrow leather thongs to the insole which, in turn, is machine-stitched to the outsole. Except 3 is a sport shoe, the upper of which is also a solid piece of leather except at uniformly spaced points where slots are made to accommodate the insertion of narrow leather strips laced therethrough parallel to each other; the strips in turn, are laced through the insole and the insole is machine-stitched to the outsole. That shoe, like Exhibits 2 and 4, has a solid leather closed back quarter, or counter, which is machine-stitched to the sole. There is, in addition, a buckle strap designed to extend over the instep of the wearer. The heels, in all of the exhibits before us, are nailed on.

The merchandise in the case at bar is represented by samples before us as plaintiff’s collective exhibits 1 and 2. It is described on the invoice as “Sandalias Niños tamaños surtidos” (children’s sandals; assorted sizes). Except for size and color, collective exhibits 1 and 2 are virtually the same.

They are very similar in appearance and construction to exhibit 3 in the Fuchs Shoe Corporation case, described above, and that description exactly fits them, except in the following respects: Plaintiff’s collective exhibits 1 and 2 herein have no heels attached to the outsoles, and they are of “closed toe” construction, whereas exhibit 3 in the Fuchs case has heels attached and is of “open toe” construction. These differences we do not regard as material.

In the Fuchs case, the majority of our appellate court reaffirmed its holding that the definition contained in the Digests of Trade Data, hereinbefore quoted, reflected the intent of the negotiators of the Mexican Trade Agreement in the use of the term “huaraches” and further held that the portion of the definition reading “Huaraches are leather-soled sandals having woven-leather uppers laced to the insole” had reference to uppers which were wholly woven (as distinguished from uppers such as those in the Fuchs case and those in the case at bar, wherein the uppers consist of solid pieces of leather having slots cut therein through which strips of leather are laced).

While relying strongly upon the information contained in the Digests of Trade Data, the majority of our appellate court noted in the Fuchs case that, at least insofar as it referred to woven uppers, the definition contained therein was supported by the record testimony, [208]*208and that the said definition was acceptable to the parties in that controversy.

The records in both the Weigert-Dagen and Fuchs cases were incorporated as part of the record in the case at bar, and, in addition, testimonial evidence was offered by the plaintiff herein bearing upon the meaning of the term “huarache” in both the United States and Mexico at and prior to the time of the promulgation of the Presidential proclamation relating to the trade agreement with Mexico.

In view of the fact that the exhibits in the case at bar are basically the same in construction as exhibit 3 in the Fuchs case, and that the record in that case (which included the record in the Weigert-Dagen case) was incorporated as part of the record herein, it will be seen that the outcome of this case depends upon whether anything contained in the additional evidence offered in the case at bar does effect, or could effect, a conclusion as to the meaning of the term “huarache” different from that adopted in the Weigert-Dagen and Fuchs cases in the sense of including footwear such as that at bar.

Preliminary to discussing that evidence, and in explanation of our use of the term “could” in the preceding sentence, the question as to whether the meaning of the term “huaraches” adopted by our appellate court in the Weigert-Dagen and Fuchs

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Related

Mexican American Import Co. v. United States
67 Cust. Ct. 272 (U.S. Customs Court, 1971)
De Haan Co. v. United States
57 Cust. Ct. 39 (U.S. Customs Court, 1966)

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Bluebook (online)
43 Cust. Ct. 205, Counsel Stack Legal Research, https://law.counselstack.com/opinion/taylor-v-united-states-cusc-1959.