Tropical Craft Corp. v. United States

32 Cust. Ct. 102, 1954 Cust. Ct. LEXIS 1692
CourtUnited States Customs Court
DecidedFebruary 24, 1954
DocketC. D. 1589
StatusPublished

This text of 32 Cust. Ct. 102 (Tropical Craft Corp. 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
Tropical Craft Corp. v. United States, 32 Cust. Ct. 102, 1954 Cust. Ct. LEXIS 1692 (cusc 1954).

Opinion

Mollison, Judge:

The merchandise in the case at bar consists of certain women’s footwear described on the invoices herein as “Alpar-gatas Footwear” or “Sisal Alpargatas Footwear.” ' It was classified under paragraph 1530 (e) of the Tariff Act of 1930 with a duty assessment of 35 per centum ad valorem as footwear, the uppers of which are composed wholly or in chief value of wool, cotton, or other material,- regardless of whether the soles are composed of leather, wood, or other material. -Plaintiff claims the merchandise properly dutiable at only per centum ad valorem under the said paragraph, as modified by the trade agreement with Argentina, T. D. 50504, under the eo nomine provision therein for “alpargatas.”

The pertinent provisions of the tariff act, as originally enacted and as modified by the trade agreement, are as follows:

Paragraph 1530 (e), Tariff Act of 1930:

* * * boots, shoes, or other footwear * * *, the uppers of which are composed wholly or in chief value of wool, cotton,.ramie, animal hair, fiber, rayon or other synthetic textile, silk, or substitutes for any of the foregoing, whether or not the soles are composed of leather, wood, or'other materials, 35 per centum ad valorem.

Paragraph 1530 (e), Tariff Act of 1930, as modified by the trade agreement with Argentina, T. D. 50504:

Footwear known as alpargatas, the uppers of’which are composed wholly or in chief value of cotton or other vegetable fiber, and with soles composed wholly or in chief value of vegetable fiber other than cotton, 17)4% ad valorem.

Certain items of footwear, offered as representative of the imported merchandise, were received in evidence, without objection, as plaintiff’s collective exhibits 1,-2, and 3, and plaintiff’s exhibit 4. An examination of each of these exhibits shows them to -be ladies’ footwear. The bottom part of each item, or what was referred to by counsel for both sides as the sole, is flat from toe to heel, except for a small piece of leather, one-eighth of an inch thick, attached at the heel. A wooden wedge extending from about, the midpoint to the heel is attached to the upper part of the sole in such manner as to elevate the heel of the wearer above the floor about ,2.inches more than the height at the ball of the foot. There is a cloth or fabric insole extending from toe to heel.

The bottom part of the articles is composed of twisted, braided, or plaited fiber, so shaped and coiled and fastened as'to form a sole. The uppers are composed of braided fiber secured .at.the forepart of the article between the inner and outer soles and forming an “open toe” instep covering. The articles are held to the foot by means of a [104]*104braided fiber strap secured under the insole at the forepart of the beel and carried around to form a “sling back." The wooden wedge and the outer part of the sole are covered with braided fiber, and the uppers and straps are lined with what appears to be cotton fabric.

Counsel for the respective parties have stipulated that the merchandise represented by the samples in question is footwear, the uppers of which are composed in chief value of sisal, a vegetable fiber; that the soles, exclusive of the wooden wedges, are also composed in chief value of sisal; and that the articles, as entireties, are composed in chief value of sisal.

It is apparent from the brief filed on behalf of the defendant herein that in the classification of “alpargatas” under the language of the Argentine Trade Agreement, supra, it was guided by what it considered to be a definition of the term contained in a publication of the United States Tariff Commission entitled—

Trade Agreement Between the United States and Argentina Digests of Trade Data with Respect to Products On which Concessions Were Granted By the United States Washington 1942

wherein alpargatas are described as follows:

This type of footwear is a sandal with rope soles and uppers of cotton fabric.

The brief of defendant in essence contends that the articles here under consideration are not alpargatas for any or all of the following alleged reasons: (1) They do not have rope soles; (2) the uppers are not made of cotton fabric; and (3) they are not sandals.

It is the contention of the plaintiff that the involved merchandise is “alpargatas” within the common or ordinary meaning of the term as understood in the United States. In support of this contention, plaintiff cites the following definition of the term from the 1931, 1939, 1942, and 1945 editions of Funk & Wagnalls New Standard Dictionary:

Alpargata, n. (Sp.) — A sandal-like shoe having a sole of plaited hemp or rush, worn by the Chinese, and by Spanish peasants and Filipinos.

Also, the following from the 1934, 1936, 1941, 1948, and 1951 editions of Webster’s New International Dictionary:

Alpargata, n. (Sp.) — A kind of sandal usually made of hemp.

The term “alpargatas” first became a tariff enumeration as an eo nomine designation by the proclamation, dated October 31, 1941, of the President of the United States of a trade agreement concluded with [105]*105the Argentine Republic, reported in 77 Treas. Dec. 138, T. D. 50504. It is the common meaning of that term as of that time which is here in question. No issue of commercial designation is presented, neither party contending that the term “alpargatas” at that time had a commercial meaning differing from its common or ordinary meaning.

In the light of the foregoing, the definitions, hereinbefore quoted from Funk & Wagnalls New Standard Dictionary and Webster’s New International Dictionary, showing an unchanged meaning from a time considerably prior to the introduction of the term “alpargatas” as a tariff enumeration in 1941, up to very recent times, are, we think, partieulary significant and applicable.

Moreover, we are aided in our consideration of the meaning to be ascribed to the term by the descriptive language associated with the term in the trade agreement provision proclaimed by the President. The provision is not merely for “alpargatas,” but is for:

Footwear known as alpargatas, the uppers of which are composed wholly or in chief value of cotton or other vegetable fiber, and with soles composed wholly or in chief value of vegetable fiber other than cotton.

Inasmuch as the term appears in a trade agreement, there must have been some meeting of the minds of the negotiators as to the nature of the article intended to be covered thereby. They specified footwear “known as” alpargatas, that is to say, footwear known both in this country and in the Argentine as “alpargatas.” From the language which then follows, it is apparent that the negotiators understood that the uppers of footwear known as alpargatas could be composed of cotton or of other vegetable fiber. From this, it is clear that the term as contemplated in the trade agreement was not limited to footwear, with uppers of cotton, but included, as well, footwear, with uppers composed of other vegetable fiber.

As hereinbefore pointed out, the Government adopted a Tariff Commission description as a definition of the term “alpargatas” for classification purposes, which definition referred to the uppers of “alpar-gatas” as being of cotton fabric.

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32 Cust. Ct. 102, 1954 Cust. Ct. LEXIS 1692, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tropical-craft-corp-v-united-states-cusc-1954.