The Item Company D/B/A Blue Ridge: The Item Company v. United States

98 F.3d 1294, 18 I.T.R.D. (BNA) 1769, 1996 U.S. App. LEXIS 26810, 1996 WL 592962
CourtCourt of Appeals for the Federal Circuit
DecidedOctober 11, 1996
Docket95-1524
StatusPublished
Cited by1 cases

This text of 98 F.3d 1294 (The Item Company D/B/A Blue Ridge: The Item Company v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Federal Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
The Item Company D/B/A Blue Ridge: The Item Company v. United States, 98 F.3d 1294, 18 I.T.R.D. (BNA) 1769, 1996 U.S. App. LEXIS 26810, 1996 WL 592962 (Fed. Cir. 1996).

Opinion

RICH, Circuit Judge.

Defendant-appellant the United States (government) appeals a judgment of the Court of International Trade (CIT), holding that plaintiff-appellee The Item Company, d/b/a/ Blue Ridge: The Item Company’s (Blue Ridge’s) TV remote control caddies, which are known commercially as TV Companions, are correctly classified under subheading 6807.90.9989 of the 1995 Harmonized Trade Schedule of the United States (HTSUS) as other made up textile articles, dutiable at 7% ad valorem and not subject to quota restraints. Item Co. v. United States, No. 95-05-00617, 1995 WL 450964 (Ct.Int’l Trade 26 July 1995). We affirm.

I

BACKGROUND

This ease involves a denial by Customs of protests by Blue Ridge, challenging the classification of merchandise pursuant to 28 U.S.C. § 1581(a).

A. The Merchandise

The TV Companions at issue include stuffed, toy-like figures of textile material made in various forms, including animals and human characters. The figures are designed to be both humorous and decorative, and the TV Companions have names like “TV Bunny,” “TV Duck,” “Channel Cat,” “TV Hound,” and “TV Kitty.” Each TV Companion is weighted with pellets on the interior bottom portion of the figure. Attached to the bottom edge of each figure is a flat textile panel with pockets designed to hold small magazines (e.g., a television guide) and a remote control. The panel is designed to hang from the weighted figure when the figure in placed on furniture, televisions, or ledges.

B. Proceedings Below

The United States Customs Service (Customs) classified the merchandise as “other furnishing articles” under subheading 6304.92.00 or 6304.93.00, depending upon the textile materials involved. Then, on 9 March 1995, Customs excluded the merchandise because Blue Ridge did not have a textile visa from the Peoples Republic of China. Under an agreement between the United States and China, specific textiles from China are not permitted entry unless accompanied by a Chinese visa. Per the agreement, textiles and textile products are classified according to quota categories. Articles falling within quota category 666 are subject to textile quota restrictions, and articles classified under HTSUS heading 6304 fall under quota category 666.

Blue Ridge protested the exclusion on 13 March 1995, claiming that its articles are properly classified as “other made up articles” under subheading 6307.90.9989, dutiable at 7% ad valorem and not subject to quota restraints. Customs denied Blue Ridge’s protest on 11 April 1995, and Blue Ridge appealed to the CIT.

The CIT reversed Customs and stated that “Congress did not intend for heading 6304 to include items with characteristics other than flat, protective, and decorative.” Slip op. at 11. It held that the TV Companions are properly classified under subheading 6307.90.9989, and Customs should not have excluded these articles from entry into the United States. Id. The CIT subsequently denied the government’s 28 August 1995 motion to stay the CIT’s judgment directing Customs to release the merchandise posthaste. The government now appeals.

II

ANALYSIS

The issue is whether the TV Companions have been classified under the appropri *1296 ate tariff provision. Resolution of that issue entails construing specific terms in the tariff provisions and determining whether the TV Companions come within the description of such terms as properly construed. We review the CIT’s construction of terms in tariff provisions de novo, and we review the CIT’s determination of whether the merchandise at issue comes within the description of such terms as properly construed for clear error. Stewart-Warner Corp. v. United States, 748 F.2d 663, 664-65, 3 Fed.Cir. (T) 20, 22 (Fed. Cir.1984); see also Lynteq, Inc. v. United States, 976 F.2d 693, 696 (Fed.Cir.1992) (the meaning of tariff provision terms is a question of law subject to de novo review). “A finding is ‘clearly erroneous’ when although there is evidence to support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.” United States v. United States Gypsum Co., 333 U.S. 364, 395, 68 S.Ct. 525, 542, 92 L.Ed. 746 (1948).

Both parties agree that the TV Companions are properly classified under one or more of the subheadings of Chapter 63 of the HTSUS. The pertinent portions of that chapter read, with our emphasis, as follows:

6304.92.00 Other made up textile articles; other furnishing articles, excluding those of heading 9404 1 other 2 : not knitted or crocheted, of cotton .7.1%.
6304.93.00 Other made up textile articles; other furnishing articles, excluding those of heading 9404; other: not knitted or crocheted, of synthetic fibers .10.5%.
6307.90.9989 Other made up textile articles; other made up articles, including dress patterns; other 3 ; other 4 ; other 5 ; other 6 ; other 7 .7%.

As may be seen by our emphasis above, we must decide whether Blue Ridge’s TV Companions are “other furnishing articles,” as urged by the government, or “other made up articles,” as urged by Blue Ridge. To do this, we find it unnecessary to conclusively decide what the term “furnishings” means as used within heading 6304. Rather, we need only construe that term to the extent necessary to decide whether the CIT erred in its holding that the TV Companions do not come under heading 6304, and thus fall under heading 6307. Therefore, we do not decide whether the CIT’s statement that “it is clear ... that Congress did not intend for heading 6304 to include items with characteristics other than flat, protective and decorative,” slip op. at 11, is accurate.

Both 6304 and 6307 are general headings or basket provisions — the word “other” makes this clear. Such headings “catch” merchandise which is similar to that previously enumerated, but which is not specifically listed. In cases like the instant one, where we must decide whether a specific type of merchandise falls within a general heading, we use the rule of statutory construction known as ejusdem generis, which means of the same kind, class, or nature.

“As applicable to classification cases, ejusdem generis

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98 F.3d 1294, 18 I.T.R.D. (BNA) 1769, 1996 U.S. App. LEXIS 26810, 1996 WL 592962, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-item-company-dba-blue-ridge-the-item-company-v-united-states-cafc-1996.