United States v. Sheep Shearers Mdse. & Comm. Co.

23 C.C.P.A. 146, 1935 CCPA LEXIS 250
CourtCourt of Customs and Patent Appeals
DecidedNovember 4, 1935
DocketNo. 3897
StatusPublished

This text of 23 C.C.P.A. 146 (United States v. Sheep Shearers Mdse. & Comm. Co.) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Sheep Shearers Mdse. & Comm. Co., 23 C.C.P.A. 146, 1935 CCPA LEXIS 250 (ccpa 1935).

Opinion

Bland, Judge,

delivered tbe opinion of the court:

During the life of the Tariff Act of 1922 there were eleven importations, through the port of New York, of so-called combs and cutters for sheep clipping machines, and one importation during the life of the Tariff Act of 1930, which are here under consideration. The Collector of Customs classified the merchandise involved in the entries made under the Tariff Act of 1922 as dutiable under paragraph 357 of said act, and the merchandise involved in the one entry made during the life of the Tariff Act of 1930 as dutiable under paragraph 357 of that act.

The importer protested the collector’s action as to each of the above entries, claiming that the merchandise imported under the Tariff Act of 1922 was free of duty under paragraph 1504 thereof, and that the merchandise imported under the Tariff Act of 1930 was free of duty under paragraph 1604 thereof. It is obvious that the trial court in its consideration of the case, which embraced the twelve consolidated protests, and in rendering its judgment which is here appealed from by the United States, overlooked the fact that one of the entries involved was made during the life of the Tariff Act of 1930. The judgment appealed from affects only the articles “which were assessed with duty under paragraph 357 of the Tariff Act of 1922”, although in the schedule of protests accompanying the judgment protest No. 540836-G/51849 (relating to the entry made in 1931) was included.

[148]*148The merchandise is identical with that which was involved in this-court’s decision in United States v. Sheepshearers Mdse. & Comm. Co., 20 C. C. P. A. (Customs) 327, T. D. 46112, and in that case the-merchandise was fully described as follows:

Samples are on file as exhibits in the case. These comprise two separate articles,, one referred to as a comb and the other as a cutter. They are for use in what is-generally referred to as a sheepshearing machine, the machine being a device for the operation of which power is usually supplied by either electricity through the-medium of a motor, or by a gasoline engine through the medium of a belt. By proper gearing the power for operation can be produced and transmitted by the-turning of a crank by hand. The complete machines for operation in the last-named manner are probably of smaller dimensions than those made for operation by electric or belt power. The combs and cutters at issue are for the larger type of' machine.
There is no question made as to these being parts for a device which is used for shearing sheep and not used for clipping other animals. In other words, the exclusive use of the articles whose classification is in issue is for shearing sheep.
The piece referred to as a comb consists of a metal plate about 3)4 by 2)4 inches-over all, and one-eighth inch thick, having a series of points or teeth — 43 in number — sloping from base to outer end, and spaced at the outer end about one-fourth-inch apart. The cutter is a metal part having four teeth, spaced about three-fourths inch apart at their outer ends. Over all, it is about 3)4 by 1)4 inches, hollowed on the under side and slightly curved at its base.
In operation the comb is rigidly attached by screw bolts to the end of a device-which seems to be designated as a hand piece, or “shearing hand piece,” and the-cutter is attached by means of another device in a manner which leaves it free to slide back and forth, or oscillate, across the stationary comb when power is applied and thus shear the fleece from the sheep. * * *

The paragraphs of the Tariff Act of 1922 which call for consideration here are as follows:

Par. 357. Nail, barbers’, and animal clippers, pruning and sheep shears, and1 all scissors and other shears, and blades for the same, finished or unfinished, valued at not more than 50 cents per dozen, 3)4 cents each and 45 per centum ad valorem;, valued at more than 50 cents and not more than $1.75 per dozen, 15 cents each and 45 per centum ad valorem; valued at more than $1.75 per dozen, 20 cents each and 45 per centum ad valorem: Provided, That all articles specified in this paragraph, when imported, shall have die sunk conspicuously and indelibly, the name of the maker or purchaser and beneath the same the name of the country of origin, to be placed on the outside of the blade, between the screw or rivet and the handle of scissors and shears (except pruning and sheep shears), and on the-blade or handle of pruning and sheep shears and clippers. (Italics ours except Provided.)
Par. 1504. Agricultural implements: Plows, tooth or disk harrows, headers,, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, threshing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and carts, cream separators valued at not more than $50 each, and all other agricultural implements of any hind or description, not specially provided for, whether in whole or in parts, including repair parts: Provided, That no article specified by name in Title I shall be free of duty under this paragraph. (Italics ours except Provided.)

[149]*149In tbe Tariff Act of 1930, paragraph 357 is identical with paragraph :357 of the Tariff Act of 1922, and paragraph 1604 is identical with' paragraph 1504 of the Tariff Act of 1922.

It is the claim of the Government that although the imported articles are parts of agricultural implements, they are excluded from the agricultural free list paragraph by virtue of the proviso therein which requires that if the articles are specified by name in Title I, they shall not be free of duty, and that the imported merchandise •constitutes blades for animal clippers, and, therefore, is dutiable under ■said paragraph 357.

The importer contends, and the trial court held, that the articles were not blades for animal clippers and were not named in said dutiable paragraph. This contention and holding involves the sole •question presented for our decision.

A portion of the record and certain of the exhibits which were before this court in the Sheepshearers Mdse. & Comm. Co. case, supra, were admitted in evidence. The examiner was put on the witness stand to show that the merchandise in the. case at bar was identical with that involved in this court’s said former decision. The exhibit representing the merchandise at bar in our former decision was also introduced in this case and is before us. The importer also introduced the testimony of two other witnesses, both of whom testified in the former case. Importer’s counsel states that by reason of comments made by this court in that case with reference to the insufficiency of the commercial proof, the witnesses were put on the stand to amplify the testimony formerly given and to supply certain shortcomings in the record of the former case to which this court alluded.

Appellee’s counsel contends that he has shown by the record that the articles involved—

have always been designated in the trade as “combs and cutters”; and in animal ■clipping machines, as clipping plates, that is, the top plate and. the bottom plate.

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23 C.C.P.A. 146, 1935 CCPA LEXIS 250, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-sheep-shearers-mdse-comm-co-ccpa-1935.