W. J. Lake & Co. v. United States

27 C.C.P.A. 247, 1940 CCPA LEXIS 7
CourtCourt of Customs and Patent Appeals
DecidedJanuary 4, 1940
DocketNo. 4285
StatusPublished

This text of 27 C.C.P.A. 247 (W. J. Lake & 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
W. J. Lake & Co. v. United States, 27 C.C.P.A. 247, 1940 CCPA LEXIS 7 (ccpa 1940).

Opinion

Lenroot, Judge,

delivered the opinion of the court:

This is an appeal from a judgment of the United States Customs Court (Third Division) overruling two protests, one by appellant [249]*249Lake & Co. and the other by appellant Bush & Co., acting for appellant Lake & Co., against the classification by the collector at the ports of Seattle and Bellingham, Washington, of certain imported merchandise as vegetable oil cake meal under the provisions of paragraph 730 of the Tariff Act of 1930, and assessment of duty upon such merchandise at the rate of 3/10 cents per pound under said paragraph.

The protests claimed the merchandise to be free of duty under paragraph 1685 as a substance used chiefly for fertilizer, or chiefly as an ingredient in the manufacture of fertilizers; or in the alternative, free of duty under paragraph 1689 of said act.

The merchandise consists of two types of oil cake meal. One is composed of a mixture of 95 per centum soya bean oil cake meal and 5 per centum castor seed cake meal, and the other a mixture of 95 per centum peanut cake meal and 5 per centum castor seed cake meal. The bags containing the merchandise were marked- “Poison.”

The pertinent provisions of the paragraphs here involved read as follows:

Par. 730. * * * all other vegetable oil cake and oil-cake meal, not specially provided for, three-tenths of 1 cent per pound; * * *.
Par. 1685. [Free List] Guano, basic slag (ground or unground), manures, and (notwithstanding any other provision of this Act) those grades of all other sub-, stances used chiefly for fertilizers, or chiefly as an ingredient in the manufacture of fertilizers.
Par. 1689. [Free List] Hide cuttings, raw, with or without hair, ossein, and all other glue stock.

Before the Customs Court the protests were consolidated for purposes of trial. Three witnesses testified in behalf of appellants and two in behalf of the Government.

One Lyle Branchflower testified that he had been vice-president; and manager of the feeding and fertilizer meals division of Lake & Co.; that he handled for that company the buying and selling of such meals, and had been engaged in the feed and fertilizer business since 1921; that the involved merchandise was imported from China; that he specified that the mixture imported should contain 5 per centum castor seed meal; that his company had handled “a good many thousand tons a year” of organic feeds and fertilizers; that he had sold such feeds and fertilizers “All along the Pacific coast and through the Mountain States;” that the involved merchandise was sold to the Casein Manufacturing Co.; that the residue resulting from the use of the merchandise by the Casein Manufacturing Co. was bought by Lake & Co. and was sold for fertilizer. The witness further testified as follows:

Q. Have you ever, in your experience, since 1921, known of a mixture of peanut cake meal or soya bean cake meal, when mixed with castor seed meal, to be used as a feeding product? — A. No, sir; not to my knowledge.
Q. Do you know whether such merchandise would be suitable for that use?— A. I don’t know. I do know it would be impossible to sell it here.
[250]*250Q. Have you ever known it to be done during the years with which you have been familiar with it?' — A. No, sir.
Q. Would you ever offer such a mixturo for feeding purposes? — A. No, sir.
Q. Based on your experience, do you know what the use of such a mixture would be? — A. Either for fertilizer or glue stock. They would he the only purposes. [Italics supplied.]

Upon cross-examination the witness testified as follows:

X Q. For how many years have you handled soya bean cake meal mixed with 5 per cent castor seed cake meal? — A. Well, these are the only shipments I have knowledge of of meal made up in that manner.
X Q. These are the first shipments you ever handled of soya bean cake meal, plus a combination of 5 per cent castor seed meal? — A. Yes,
X Q. And you sold this shipment to the Casein Manufacturing Company?— A. Yes.
X Q. Have you ever handled cotton seed meal?- — A. Yes.
X Q. For how long a period of time? — A. Since 1921.
X Q. And have you sold cotton seed meal as feed or fertilizer? — A. Well, we buy some and most of it that we bought we have sold for both purposes. The same meal is used for both purposes.
X Q. Have you seen cotton seed meal used for both purposes at different times? — A. Yes.
X Q. Over a period of many years? — A. Yes.
X Q. Have you seen it used more often as feed than as fertilizer? — A. It depends on the area. In the southern states they use it more in balanced feed; in the northern states it is used more for fertilizer. It really depends on the section. In some areas, whei'e it is cheaper, they use more of it. It is used for fertilizer more in the northern states.

The witness further testified that the involved importations were used in the manufacture of glue.

Frank Leckenberg, a witness for appellants, testified that for many years he had bought feeds and fertilizers from local and domestic dealers in the United States and from South America and the Orient; that he had sold such merchandise in the States of Oregon, California, and Washington, and occasionally in Idaho and Utah; that he had never known of mixtures such as are here involved prior to the importation of the involved merchandise; that he had never handled castor seed meal; that in 1934 and 1935 he was a director of the National Fertilizers Association. The witness further testified as follows:

Q. Mr. Leckenberg, have mixtures such as we have been talking about and described here, consisting of 95 per cent soya bean cake meal or peanut cake meal and 5 per cent castor seed cake meal ever been offered to you as feed? — A. No. They are offered as non-edible.
* * * * * * *
Q. Have you any knowledge of the use of merchandise consisting of 5 per cent castor seed cake meal when mixed with 95 per cent or thereabouts of cotton seed meal? — A. No; no personal knowledge.
* }¡< Sfc * * * *
Q. I understood you to say it was offered to you. Was it, to your knowledge, ever on the market in any of the years of your experience? — A. I don’t know [251]*251■about that exact preparation, but there was one which consisted principally of castor bean meal in a mixture used as fertilizer.
Q. A mixture of what was that? — A. Mixture of the castor bean meal and other organic substances and chemicals.
Q. Of vegetable oil cake meals? — A. Yes.
Q. What kind? A. Principally cotton seed meal.
Q. Have you ever known of castor seed meal to be mixed with peanut cake meal or soya bean cake meal?- — A. No.
X Q.

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Bluebook (online)
27 C.C.P.A. 247, 1940 CCPA LEXIS 7, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-j-lake-co-v-united-states-ccpa-1940.