Tribune Publishing Co. v. United States

35 Cust. Ct. 104
CourtUnited States Customs Court
DecidedOctober 20, 1955
DocketC. D. 1729
StatusPublished
Cited by2 cases

This text of 35 Cust. Ct. 104 (Tribune Publishing Co. 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
Tribune Publishing Co. v. United States, 35 Cust. Ct. 104 (cusc 1955).

Opinion

Rao, Judge:

We are here concerned with the question of the proper classification within the provisions of the Tariff Act of 1930 of an importation of 801 reels of printing paper invoiced as “Standard White Newsprinting Paper.” The collector of customs at the port of San Francisco, Calif., assessed duty upon this merchandise at the rate of 5 per centum ad valorem, plus one-fifth of 1 cent per pound, as uncoated printing paper, not specially provided for, pursuant to the provisions of paragraph 1401 of said act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. It is claimed by plaintiff that this action was in error and that the subject paper should have been granted free entry by reason of the provision in paragraph 1772 of said act for standard newsprint paper.

[105]*105The competing provisions of the Tariff Act of 1930 read as follows:

Paragraph 1401, as modified by T. D. 51802:

Uncoated papers commonly or commercially known as book paper, and all uncoated printing paper, not specially provided for, not including cover paper, per lb. and 5 % ad val.

Paragraph 1772.1

Standard newsprint paper.

It appears from this record and the laboratory report, which is in evidence as plaintiff’s exhibit 1, that the instant paper conforms to all the specifications for standard newsprint paper, except as to thickness, the same having been reported as 0.0047 of an inch. The specific finding of thickness, as shown by the chemist’s report, is not here disputed. It is the contention of the plaintiff that, notwithstanding this-finding, the paper at bar is standard newsprint paper within the meaning and intent of that term, as used in paragraph. 1772 of the Tariff Act of 1930, supra. For the Government, it is argued that paper with a thickness exceeding 0.004 of an inch did not belong to that class, kind, or character of paper which, at and prior to June 17, 1930, was chiefly used for printing newspapers, and that, therefore, the paper at bar is n.ot standard newsprint paper.

The question of what constitutes standard newsprint paper and the intention of Congress in employing that phrase in. both the Tariff Act of 1922 (paragraph 1672) and the present law (paragraph 1772, supra) is not new to customs jurisprudence. Our appellate court has several times construed this language in determining the appropriate classification of importations of uncoated printing paper claimed to be entitled to free entry as standard newsprint paper. See Crown Willamette Paper Co. v. United States, 16 Ct. Cust. Appls. 431, T. D. 43187; United States v. James P. Heffernan Paper Co., 17 C. C. P. A. (Customs) 61, T. D. 43358; United States v. F. W. Myers & Co., Inc., 24 C. C. P. A. (Customs) 464, T. D. 48913; and United States v. C. J. Tower & Sons, 26 C. C. P. A. (Customs) 1, T. D. 49534.

In its most recent decision on this subject (United States v. C. J. Tower & Sons, supra), the Court of Customs and Patent Appeals had this to say:

Before discussing the Whelan case, supra [United States v. F. S. Whelan, 22 C. C. P. A. (Customs) 426, T. D. 47424], and other cases involved, we think it important to state the main question for determination here. It is: Was appellee required to establish that paper such Ss is here involved, or paper of the class to which the involved paper belonged, was chiefly used for printing newspapers on or prior to June 17, 1930? At the outset we answer that question in the affirmative. Goldsmith’s Sons v. United States, 13 Ct. Cust. Appls. 69, T. D. 40932; Wilbur-Ellis Co. et al. v. United States, 18 C. C. P. A. (Customs) 472, T. D. 44762. The query then occurs: Has appellee met that requirement? The answer to this [106]*106query depends upon a determination of whether or not paper in every respect similar to that which is conceded to be “Standard newsprint paper” except as to width (being 15 inches wide only), is such paper as belongs to the class of paper which was chiefly used for printing newspapers on and prior to June 17, 1930. While it is not improper to consider the use of paper which constituted the instant importation for the purpose of determining its character, it is well settled that such use is not controlling of its classification. United States v. Swift & Co., 14 Ct. Cust. Appls. 222, T. D. 41706. The chief use of all imported paper and paper produced in this country, of the particular type and width as that at bar, on the date of importation, is also not controlling. United States v. F. W. Myers & Co., Inc., 24 C. C. P. A. (Customs) 464, T. D. 48913.
It is equally well established that the mere fact that paper like that involved (15 inches wide) was not chiefly used for printing newspapers,on or prior to the passage of the tariff act is not necessarily controlling if it is held that it belonged to a class of paper which was chiefly used for printing newspapers on and prior to the date of the passage of the act. It seems to us, therefore, under the instant record, that the ultimate question to be determined is whether or not the particular paper here involved should be held to belong to a class or standard of newsprint paper which was admittedly chiefly used for printing newspapers on and prior to June 17, 1930.
“Standard newsprint paper” is a designation by use. In determining the meaning of an eo nomine designation, which meaning is determined by its use, we must determine that meaning in accordance with its proven chief use on and prior to the date when the language which is being interpreted was used by Congress. Goldsmith’s Sons v. United States, supra, Wilbur-Ellis Co. et al. v. United States, supra; United States v. F. W. Myers & Co., Inc., supra.

Accordingly, we are here required to ascertain “whether or not paper in every respect similar to that which is conceded to be 'Standard newsprint paper’ except as to” thickness (being 0.0047 of an inch thick) “is such paper as belongs to the class of paper which was chiefly used for printing newspapers on and prior to June 17, 1930.” This, of course, necessitates a review and analysis of the evidence before us, for only through the mouths of those familiar with papers chiefly used in the printing of newspapers when the present tariff act became a law, and qualified to speak thereof, can we find the answer to this question. “* * * chief use is a question of actual fact which, in a case of this character, should be established on the basis of positive testimony representative of an adequate geographical cross section of the nation.” L. Tobert Co., Inc., American Shipping Co. v. United States, 41 C. C. P. A. (Customs) 161, C. A. D. 544.

The first witness for plaintiff was Fred B. Gundlach, purchasing agent and production manager of the Oakland (California) Tribune. He testified that the involved paper was consumed in the printing of consecutive issues of the Oakland Tribune, commencing with July 1, 1949, and produced a book file containing copies of newspapers printed during the month of July 1949, which was received in evidence as plaintiff’s exhibit 2.

[107]*107Plaintiff’s next witness was Harold B.

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35 Cust. Ct. 104, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tribune-publishing-co-v-united-states-cusc-1955.