Victoria Distributors, Inc. v. United States

56 Cust. Ct. 284, 1966 Cust. Ct. LEXIS 1992
CourtUnited States Customs Court
DecidedMarch 28, 1966
DocketC.D. 2639
StatusPublished
Cited by10 cases

This text of 56 Cust. Ct. 284 (Victoria Distributors, Inc. 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
Victoria Distributors, Inc. v. United States, 56 Cust. Ct. 284, 1966 Cust. Ct. LEXIS 1992 (cusc 1966).

Opinions

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of hand operated air pumps and parts [285]*285of the type commonly known as bicycle pumps. They were assessed with duty at 19 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as articles of metal, not specially provided for. It is claimed that they are properly dutiable as machines, not specially provided for, or parts thereof under paragraph 372 of said tariff act, as modified, sufra.

The pertinent provisions of said paragraphs of the tariff act, as modified, sufra, are as follows:

[Par. 397.] Articles or wares not specially provided for, whether partly or wholly manufactured:

Composed wholly or in chief value of iron, steel, copper, brass, nickel, pewter, zinc, aluminum, or other base metal (except lead), but not plated with platinum, gold, or silver, or colored with gold lacquer:

Not wholly or in chief value of tin or tin plate:

Other, composed wholly or in chief value of iron, steel, brass, bronze, zinc, or aluminum (except * * *)_* * * 19% ad val.

[Par. 372.] Machines, finished or unfinished, not specially provided for:

Other (except * * *)-* * * 11%% ad val.

Protest 63/12153 covering merchandise entered in September and December 1961 claims a rate of 11% percent, and protests 63/12167 and 63/19583 covering merchandise entered in September 1962 and March 1963, respectively, claim a rate of 10% percent. The schedule in annex S of T.D. 55615, effective July 1, 1962, T.D. 55649, carries a rate of 10% percent for other machines under paragraph 372, but excepts pumps, and the schedule in annex A to Presidential Proclamation No. 3513 of December 28,1962, T.D. 55816, carries a rate of 10% percent for other machines under paragraph 372 and also excepts pumps. In his opening statement, counsel for the plaintiff claimed the proper rate of duty to be 11% percent or 10% percent, depending upon the date of entry. In the brief, the rate of 11% percent only is mentioned. Defendant’s brief states that the rate of 10% percent for other machines in T.D. 55615 was in effect on the date of entry of the merchandise covered by protests 63/12167 and 63/19583,

[286]*286Protest 63/12167 was abandoned with, respect to the merchandise described on the invoice as “100 — SKS—Racing-pumps, with valve for Schrader.”

The record consists of the oral testimony of Dr. Ernst Reyersbach, president and general manager of the plaintiff company, and six exhibits.

Plaintiff’s collective exhibit 1 represents a number 625/1 or a number 625 pump. It is about 2 feet high and has a stirrup-shaped base. It has a hose with a thumb-lock connection on one end and a valve on the other.

Exhibit 2-A represents the hose portion of pump number 501. It has a valve on one end and a screw-on connection on the other. It also represents the article designated as No. 11 on the invoice in protest 63/19583.

Collective exhibit 3 represents a number 503 pump. It is similar to exhibit 1 except that the base has flat extensions on opposite sides instead of being a stirrup-shaped base and the hose is a little longer.

Exhibit 3-A is the hose for the number 503 pump. It has a thumb-lock connection.

Collective exhibit 4 represents a number 499 pump. It is a smaller pump with a flat base extension on one side. It operates in the same way as exhibit 1 except that the hose has a screw-on connection. It also represents the article designated as No. 21 on the invoice covered by protest 63/19583.

Illustrative exhibit 5 is a catalog picture of the barrel portion of a number 115 pump. It works the same way as pump number 499, but it is carried on the bicycle in two parts and the pump hose is inserted in the handle.

Dr. Reyersbach testified that he had bought and sold these particular pumps and has seen them used and knew how they operated. They are used to inflate inflatable items, such as automobile tires, bicycle tires, tubeless tires, swimming pools, and footballs. The pump hose is connected to the valve of the article to be inflated by either the thumb-lock or screw-on connections at the end of the hose. The handle of the pump is raised and air enters the pump barrel through the air intake holes at the top. The handle is connected with a rod which is in the inside of the pump, at the end of which are a leather washer, a metal plate, and a spring. The latter prevents the washer from coming too close to the top of the pump barrel. When the handle is depressed, air pressure is created in the barrel and the air is pushed down the barrel through the hose and into the article being inflated. The air-check valve in the hose prevents the air in the inflated article from returning to the pump when the handle is raised again. The valve closes as soon as pressure comes back from the inflated object. [287]*287The handle is pulled np and down repeatedly until the desired air pressure is created in the article being inflated. Then the thumb-lock or screw-on connection has to be removed.

The thumb-lock connection has a little pin in the inside which is needed to depress the spring in the “Schrader” valve which is used on tires. The pin is activated by depressing the lever of the thumb lock. That makes it possible for the air to get into the tube because the “Schrader” valve normally seals the tube. The thumb lock also serves as a clamp to hold the hose to the valve of the article to be inflated. The lever of the thumb lock has to be brought up manually but it will snap back after it is given a push. The thumb piece does not magnify or increase power when it is operated; it makes it possible for the air to enter the object.

The basic function of the pumps is to push air along the chamber and out through the opening at the end of the hose. The amount of air pushed depends on the size of the barrel of the pump. The amount of air pressure outgoing would be in direct ratio to the rapidity with which the handle is operated.

Until this case came up, the witness never heard an air pump referred to as a machine; it is not commonly called a machine in the trade, but a pump.

According to the witness, the pumps utilize air pressure in their operation by compressing the air through the apparatus into the object. He did not know how much pressure was created. At the trial, he closed off the thumb-lock connection of one of the exhibits and depressed the handle. He said this showed pressure was created because when he removed his thumb, air came out. When the handle was depressed without closing the thumb lock, it required less exertion and air came out with considerable force and a hissing noise. Exhibit 4, a pump with a screw-on connection, was operated in the same way and a loud noise was emitted when the handle was depressed.

The pumps before the court serve the same purpose as the commonly known garage air pumps. The latter use stored compressed air to fill tires, and operate more easily than the former, which require the manual production of compressed air. Manual energy is used in operating the pumps to create the compression and transmit the air to the tire.

The issue in this case is whether these pumps are “machines” within the meaning of paragraph 372 of the Tariff Act of 1930, as modified.

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Bluebook (online)
56 Cust. Ct. 284, 1966 Cust. Ct. LEXIS 1992, Counsel Stack Legal Research, https://law.counselstack.com/opinion/victoria-distributors-inc-v-united-states-cusc-1966.