Vandegrift & Co. v. United States

8 Ct. Cust. 1, 1917 CCPA LEXIS 42
CourtCourt of Customs and Patent Appeals
DecidedApril 2, 1917
DocketNo. 1700
StatusPublished
Cited by3 cases

This text of 8 Ct. Cust. 1 (Vandegrift & Co. v. United States) 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
Vandegrift & Co. v. United States, 8 Ct. Cust. 1, 1917 CCPA LEXIS 42 (ccpa 1917).

Opinion

Barber, Judge,

delivered the opinion of the court:

The merchandise in this case is the dried pod of the Spanish paprika or pimentón (the same thing), imported in a finely ground condition, assessed by the collector and held dutiable by the Board of General Appraisers at 1 cent per pound and 20 per cent ad valorem in addition under paragraph 235 of the act of 1913, which we here insert:

235. Spices, unground: Cassia buds, cassia, and cassia vera; cinnamon and cin- • namon chips; ginger root, unground and not preserved or candied; nutmegs; pepper, [2]*2black or white; capsicum or red pepper, or cayenne pepper; and clove stems, 1 cent psr pound; cloves, 2 cents per pound; pimento, |- of 1 cent per pound; sage, J cent per pound; mace, 8 cents per pound; Bombay or wild mace, 18 cents per pound; ground spices, in each case, the specific duty per pound enumerated.in the fore■going part of this paragraph for unground spices, and in addition thereto a duty of 20 per centum ad valorem; mustard, ground or prepared, in bottles or otherwise, 6 cents per pound; all other spices not specially provided for in this section, including all herbs or herb leaves in glass or other small packages for culinary use, 20 per centum ad valorem.

The theory of assessment evidently was that this paragraph provides, first, .for certain unground spices among-which is capsicum or red pepper, or cayenne pepper, at the specific rate of 1 cent per pound; and, second, for the same articles when ground at the same specific and an additional 20 per cent ad valorem duty, it having been considered that the merchandise was capsicum or red pepper, ground.

The paragraph also provides for "all other spices” not specially provided for at the 20 per cent ad valorem rate only.

There are four protests of record.

One objection to the assessment in each is that the merchandise is not a spice in an unground state but a vegetable, not becoming a spice until it is ground and that therefore the provision for unground spices in the paragraph does not apply. Three protests claim that the merchandise is dutiable at only 1 cent per pound as capsicum or red pepper under paragraph 235, one that it is dutiable at 1 cent per pound, and all in the alternative that it is dutiable .at 20 per cent ad valorem under the last clause thereof.

In two protests claims are made for classification under paragraph 385 which relates to nonenpmerated articles unmanufactured or in whole or in part manufactured.

The protests contain other allegations which it is not necessary to mention..

The claim that the merchandise is capsicum or rod pepper under the first part of the paragraph is not relied upon and could not well be, because it rests upon the theory that the merchandise is un-ground, while the fact is otheiwise.

In this court the contention first made is under paragraph 385. We conclude from the opinion of the board that this claim was not seriously insisted upon before it. If sustained here it can only affect the merchandise covered by two of the protests. Respecting this issue the importers argue that four witnesses out of the nine who were called by them testified that the Spanish variety of paprika is used mainly as a coloring matter in the manufacture of sausage, catsup, soüps, etc.-; that this testimony is undisputed; that it therefore follows that'the importation is not a spice or anything else that is provided for in paragraph 235, but, having been prepared and ground, is a non-enumerated manufactured article.

[3]*3The testimony referred to at first blush seems to support the argument, but on further examination of the record it appears that one of the same witnesses, a manufacturer of spices and sundry goods and a wholesaler thereof, also testified that paprika was recognized as a spice; that another, a wholesaler who was in the, spice and herb business and therein handled paprika, said, to use his own language, that he only sold to the pork trade, ” in which trade it was used for coloring purposes; and that another, who represented a concern reputed to be the largest importers of crude spices in the United States, testified that they handled merchandise like that in question here and that the trade or part of it called it a spice.

In addition to this, another, not one of the four relied on, testified that paprika was regarded as a spice, and still another that in its ground state it was “used as a spice because it has a flavor or a condiment, ” and that it was known in the trade as one variety of spice when in the ground-state, as are the official exhibits before us.

We think this claim must, upon the whole record, be denied.

The next contention of the importers is that the uncontroverted evidence establishes that according to the general and uniform trade understanding, the merchandise involved in these protests is not capsicum, or red popper, or cayenne pepper of any kind, but on the contrary is a distinctive and separate article known in the spice trade as paprika or pimentón;' that the board’s classification thereof as capsicum or red pepper, ground, can not stand, and therefore that it should be classified under the “ all other spices” provision in the last part of paragraph 235.

As to this claim, we.do not think the importers have shown that the merchandise is not commercially “capsicum or red pepper, or cayenne pepper.”

They have shown that its commercial designation is paprika. That “paprika” is a foreign word meaning pepper is established by the record. It is also established that at least two varieties of paprika—the Spanish and the Hungarian—are subjects of commerce and imported into this country. Each is a red pepper of the capsicum family, the Spanish variety being what is often referred to as “sweet red peppers” or “sweet Spanish peppers.”

Spanish paprika in its physical characteristics very closely resembles the Hungarian article, being, however, milder to the tasto, and both, the former in a greater degree than the latter, are much less pungent than some other varieties of capsicum. It is, however, a capsicum, and it is also a sweet red pepper in fact.

A sweet apple or sweet red apple would hardly escape classification as an “apple” because of its color or taste unless the common' meaning of “apple” were limited by statute or by trade.

There being no eo nomine provision for paprika, the establishment of the commercial designation of the importations here to be such [4]*4must, in order to exclude the same from paragraph 235, be supplemented by proof establishing that in the wholesale trade dealing therewith paprika is excluded from capsicum or red pepper, or cayenne pepper, and this the importers, we think, have failed to do. It is true that witnesses in their behalf have so testified. One, however, admitted that the term “capsicum” had not been used in the trade for four or five years, and another that it was not used in the trade at all, but was known as a word for red popper.

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Bluebook (online)
8 Ct. Cust. 1, 1917 CCPA LEXIS 42, Counsel Stack Legal Research, https://law.counselstack.com/opinion/vandegrift-co-v-united-states-ccpa-1917.