Trans Atlantic Co. v. United States

56 Cust. Ct. 458, 1966 Cust. Ct. LEXIS 1938
United States Customs Court·Decided May 10, 1966·No. C.D. 2678·Published·Cited by 2 cases

Opinion

WilsoN, Senior Judge:

The merchandise here under protest involves certain “locksets” which were assessed for duty by the collector at the rate of 19 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade, T.D. 54108, as manufactured articles, not specially provided for, in chief value of metal. Plaintiff claims the merchandise properly dutiable at the rate of liy2 per centum ad valorem under paragraph 372 of the act, as modified, supra, under the provisions therein for “Machines, finished or unfinished, not specially provided for: Other.”

The record consists of the oral testimony of one witness and six exhibits introduced in evidence by the plaintiff. The exhibits consist of the following:

Exhibit 1. This sample represents the items invoiced as S-253 under protest 63/12168; entry No. 12754, protest 63/12174; protest 63/20285; and protest 63/20292, except that it has been broken down to show the working parts.
Illustrative exhibit 1-A. This sample represents exhibit 1 in a mounted condition.
Exhibit 1-B. This sample represents the main assembly of exhibit 1, consisting of the knob, the springs, and the back plate (R. 15).
Exhibit 1-C. This represents the back set of exhibit 1.
Exhibit 2. This sample represents the items invoiced as S-249 under protests 63/12168 and 63/20292, except that it has been broken down to show the working parts. It operates in the same way as exhibit 1 except that it has a locking device with an additional spring and lever (R. 21-23).
Illustrative exhibit 2-A. This sample represents exhibit 2 in a mounted condition.
Exhibit 3. This sample represents the items invoiced as S-153 under entry No. 6063, protest 63/12174, except that it has been broken down to show the working parts. Some of these locks are aluminum, and some are brass (R. 6). They operate in the same way as exhibit 1 but have a different shape (R. 23-24).
Illustrative exhibit 3-A. This sample represents exhibit 3 in a. mounted condition.
Exhibit 4. This sample represents the items invoiced as 353 or as 503 under protest 63/20273 in their condition as imported, under protests 63/20273 and 63/20284. They operate in the same way as exhibits 1 and 3, but the knobs are different.
Exhibit 5. This sample represents the items invoiced as 352 or 502 under protests 63/20273 and 63/20284, valued at 87 cents. It also represents the same item 352 valued at 95 cents except that this item [460] has a chrome finish handle (E. 7-8). They operate in the same way as exhibit 2 and they have a safety feature (E. 24-25).
Exhibit 6. This sample represents the items invoiced as 349 under protest 63/20284 in their condition as imported. They operate in the same way as exhibit 2 but have a different shape (E. 25).

Mr. Allen B. Eesnick, plaintiff’s assistant sales manager, testified that the business of the plaintiff was importing and selling builders’ hardware and that he had become familiar with the involved merchandise by having repaired it (E. 3, 10). Eeferring to plaintiff’s exhibit 1, Mr. Eesnick explained the operation of the door knob sets as follows: When the knob is turned in a rotary motion by the hand, the attached spindle is thereby turned, causing the casing, which holds two springs, to be depressed, and causing the spring in the back set also to be depressed at the same time. The action of turning the knob and depressing all the springs disengages the back set from the strike plate, allowing the door to be opened (E. 15,18-19). After the knob is released, the springs force the back set up again, and when the back set sets itself far enough into the strike plate, the springs return the back set to the locked position (E. 16, 19-20, 25). Plaintiff’s witness described the item in question (plaintiff’s exhibit 1) as a mechanical locking device (E. 19-20) — a mechanical apparatus (E. 20) — which automatically transmits, utilizes, and modifies energy (E. 18-19, 25). It has three springs and two levers (E. 17), and it utilizes two inclined planes to change the direction or motion of a force — “they change as the door is being closed, it’s being pushed in this direction,” but the back set must go perpendicular to the closing of the door, which is accomplished by the inclined plane (E. 17-18). Plaintiff’s witness stated that, in his opinion, plaintiff’s exhibit 1 is a mechanical apparatus (E. 20). On cross-examination, Mr. Eesnick stated that the devices before the court, “the handles without the lock, the door handles with the lock,” have been referred to or called a machine but that they are not known in the general trade as a “machine” (E. 26).

Mr. Eesnick further testified that plaintiff’s exhibit 2 operates the same as plaintiff’s exhibit 1, except that, in addition, it has a locking feature (E. 21); that the lock is activated by pressing a button on one of the knobs, so that it can be locked on one side and not on the other (E. 22). Plaintiff’s witness then explained the operation of the locking mechanism of plaintiff’s exhibit 2 as follows:

A. As the button in the knob is depressed, it hits against the casing, forcing a little inclined plate up. And when it is fully depressed it falls behind the casing. On the other side of this action of pressing the button in the knob it puts a metal rod in a keyway which makes it unable for the knob on the opposite end to be turned.
Q. Iiow many mechanical features in addition are contained in Exhibit 2 as compared with Exhibit 1 %
[461] The WitNess : The additional features are the addition of the inclined plane, and also there is a spring behind the knob, behind the button in the knob which allows it, when the door has to. be opened, to spring back, thereby disengaging the locking device. [E. 22-23.]

Mr. Eesnick further testified that plaintiff’s exhibits 3 and 4 operate the same as plaintiff’s exhibit 1, and that plaintiff’s exhibits 5 and 6 operate the same as plaintiff’s exhibit 2.

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Trans Atlantic Co. v. United States, 56 Cust. Ct. 458, 1966 Cust. Ct. LEXIS 1938 (cusc 1966).

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