W. N. Proctor Co. v. United States

40 C.C.P.A. 33, 1952 CCPA LEXIS 101
CourtCourt of Customs and Patent Appeals
DecidedJune 24, 1952
DocketNo. 4681
StatusPublished

This text of 40 C.C.P.A. 33 (W. N. Proctor 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. N. Proctor Co. v. United States, 40 C.C.P.A. 33, 1952 CCPA LEXIS 101 (ccpa 1952).

Opinion

O’Connell, Judge,

delivered the opinion of the court:

This is an appeal from the judgment of the United States Customs Court, C. D. 1289, overruling the protest in behalf of the importer and from a subsequent order denying a motion to vacate the judgment and for a rehearing.

The imported merchandise, which was entered for the account of Harry N. Bloomfield Company by appellant, a firm of customs brokers at Boston, consisted of 25 bales of greasy wool shipped from Buenos Aires, Argentina, and described on the invoice as “United States Official Standard, Mestiza, 56/58’s, skirted, clothing, practically free from vegetable matter. Shrinkage 54%.” It was classified by the collector under paragraph 1102 (b)1 of the Tariff Act of [35]*351930 as wool in the grease, not specially provided for, and assessed with duty at the rate of 34 cents per pound of clean content.

The protest filed against the action of the collector claimed the merchandise was properly dutiable under paragraph 1101 (a) of the Tariff Act of 1930, as amended by the trade agreement with Argentina, 77 Treas. Dec. 138, T. D. 50504, either under the eo nomine provision for Cordova wool, in the grease or washed, carrying an -assessment of duty of 13 cents per pound of clean content, or as “sorted, or matchings” therefrom, dutiable at the rate of 14 cents per pound of clean content.

The modified rates of duty prescribed by the involved trade agreement are as follows:

1101. (a) Wools: Donskoi, Smyrna, Cordova, Valparaiso, Ecuadorean, Syrian, Aleppo, Georgian, Turkestan, Arabian, Bagdad, Persian, Sistan, East Indian, Thibetan, Chinese, Manchurian, Mongolian, Egyptian, Sudan, Cyrus, Sardinian, Pyrenean, Oporto, Iceland, Scotch Blackface, Black Spanish, Kerry, Haslock, and Welsh Mountain; similar wools without merino or English blood; all other wools of whatever blood or origin not finer than 40s; all the foregoing
In the grease or washed-130 per lb. of clean content.
Scoured- 160 per lb. of clean content.
On the skin- 110 per lb. of clean content.
Sorted, or matchings, if not scoured_140 per lb. of clean content.

The record discloses that primarily and for practical purposes all wools may be divided into clothing wools and carpet wools;2 that the classification thereof is not determined by the use to which each lot is best adapted; and that almost all wools can be used for more than ■one purpose. The effort to have wool classified at the lower rate provided for carpet wools is not a new proposition. At the Hearings before the Ways and Means Committee, 66th Congress, 1920-21, Part IY, page 2668, the witness George McNeir testified:

And let me at this point give you one illustration of the scarity of carpet wools. Twenty-five years ago we brought in from Argentina at least 25,000,000 pounds per annum of Cordova wool. No better carpet wool was ever brought into the United States. Now we bring in about 3,000,000 pounds. Why? Because the farmers and woolgrowers in Argentina have learned that by crossing their breeds with the Merino or English breeds they produce a wool that is immediately taken out of the third class and put in the first class [clothing wool], * * *.

Cordova wool has belonged regularly, however, in the class of carpet wools and has been grown and packed principally in the provinces of Cordova and San Luis, Argentina.3 The term “mestiza,” as explained in the Report of the Tariff Board on Schedule K, submitted to the 62nd Congress as Document 342 in 1912, “is the Spanish for 'mixed,' [36]*36and was used to designate wools produced by a cross between a full-blooded merino and the native South American criolla sheep. The criolla sheep, probably descended from some of the unimproved flocks of Spain, were driven over the Andes into Argentina about 1600 and allowed to degenerate and run wild.” The witness C. Edwin Webb gave testimony regarding wool that had been skirted, graded, or sorted, as noted in the decision appealed from:

* * * Skirting a fleece is to remove coarse wool around the edge and then repack and bundle the bales, the wool remaining in fleece form with the edges removed. To grade wool is to separate the fleece into lots according to the preponderance in type of the fibers. Sorting is a manipulation through which undesirable grades are removed. Grading is done in the warehouse; sorting in the mill where the operation is dependent on the ultimate use of the commodity.

The merchandise in this case consists of wool sortings, or sorted wool, and the dominant issue is whether the goods are sorted or match-ings of Cordova wool.

The trial- was held alternately in Boston and New York, during the sessions of which 16 witnesses were called; 8 for the importer and 8 for the Government. All of them gave expert testimony on the point in issue, and in the prevailing and dissenting opinions which were written all of the witnesses were described as well qualified for that purpose. The majority in its opinion, C. D. 1289, analyzed the evidence, submitted in behalf of both of the parties and derived the following conclusion therefrom:

The preponderance in weight of the evidence establishes that the wool under consideration is not Cordova wool, nor “sorted, or matchings” therefrom, within the provisions of paragraph 1101 (a), as amended, supra, but is a mixture of Argentina wools, consisting of pieces of various types from different provinces or districts and recognized as “off-sorts” taken from different parts of fleeces. The merchandise, being a conglomerate mass of wools, is classifiable under paragraph 1102 (b), supra, as assessed by the collector.

The dissenting opinion declared that the importer’s protest should have been sustained on the ground that the weight of the evidence established the imported sortings consisted of Cordova wool, dutiable as alternatively claimed, at the rate of 14 cents per pound of clean content.

A motion by appellant for a rehearing was denied, Abstract 55294.

On the collective appeal taken from the judgment hereinbefore described and the order denying the motion for a rehearing, appellant's primary contention is that the majority failed to properly evaluate the testimony of the witnesses for appellant, which testimony, in accordance with the view expressed in the dissenting opinion, should have been given greater weight than that attributed by the majority to the testimony offered in behalf of appellant.

Counsel for the Government in opposing appellant’s motion for the rehearing below noted that appellant in support of its motion nowhere [37]*37pointed to any particular evidence which, had been overlooked at the trial or that appellant had any new evidence to offer. It is further noted here that, according to the prevailing opinion of the court below, only a question of fact was there submitted for final decision on the merits of the case by the respective counsel and that no legal questions, even as to the rulings made by the trial court during the taking of testimony, had been raised.

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Bluebook (online)
40 C.C.P.A. 33, 1952 CCPA LEXIS 101, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-n-proctor-co-v-united-states-ccpa-1952.