Wald v. United States

30 Cust. Ct. 366, 1953 Cust. Ct. LEXIS 149
CourtUnited States Customs Court
DecidedMarch 5, 1953
DocketNo. 57119; protest 167793-K (St. Louis)
StatusPublished

This text of 30 Cust. Ct. 366 (Wald 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
Wald v. United States, 30 Cust. Ct. 366, 1953 Cust. Ct. LEXIS 149 (cusc 1953).

Opinion

Johnson, Judge:

This action involves the proper duty assessable upon certain firecrackers imported from Hong Kong. The merchandise was invoiced as No. 8158 firecrackers of various lengths and a diameter of .33". Duty was assessed thereon at the rate of 12]4 cents per pound under paragraph 1515, Tariff Act of 1930, as amended by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by Presidential proclamation, T. D. 51909, as firecrackers of more than ¡Kg" in diameter. The plaintiff claims that the firecrackers are less than ¡Ka" in diameter and, therefore, properly dutiable at 4 cents per pound, under said paragraph.

At the trial, the general manager and vice president of the plaintiff testified that the business of the company was handler of wholesale fireworks and importer of Chinese firecrackers. According to the witness, the firecrackers were not examined upon arrival. When unloaded from the cars, the company started shipping out, and “We never examined it upon arrival, other than the Customs authorities examined it.” The controversy herein was limited to item number 8158. These particular firecrackers were packed in packages of 20 pieces, 40 pieces, 32 pieces, 24 pieces, 16 pieces, 50 pieces, and 60 pieces each. Samples of these packages were placed in evidence, exhibits 1-A and 1-B to 6-A and 6-B, and exhibit 7, respectively.

The witness further testified that he realized that when firecrackers are over 1jí inches in length and over ¡Ke of an inch in diameter, that the duty is higher and, consequently, it was the aim of the company to import the low duty firecracker and that was the item ordered; that he did not realize until several months after importation that firecrackers number 8158 might be subject to different rates [367]*367•of duty, or until samples were requested by the customs authorities for examination by the customs laboratory for the purpose of determining whether there would be an additional duty because of size. At the time the request for samples was •made, the witness, with' a micrometer, went through the stock' he had left and •checked the sizes or diameters of the crackers but never found any that would ■come up to 0.3125 (Ko")- He did not open the package in making his check but just ran the micrometer down the whole package, and even with the tissue papers on the crackers, it cleared. In making his check, he only checked every package which had been opened for examination by the Government in taking its samples but did not go into any packages which had not been broken, and probably checked four or five packages out of each size.

The witness further testified that within a package there are various diameters of the crackers. The reason therefor is due to the fact that the firecrackers are made in the homes of the workers, and the variation in diameter is because of such hand-making process; that the diameter, however, is not in question in selling the crackers; and that they are sold by length and.no attention is paid to the diameter so long as the length is proper. Therefore, if the diameter was within 5 per centum of that specified, it would be acceptable. He was of the opinion that the invoiced diameter of 0.33" was in error.

As to the customs laboratory report concerning firecrackers numbered 8158, & total of 336 packages was examined, and the number of firecrackers found nvw Yin of an inch in diameter was reported as follows:

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Bluebook (online)
30 Cust. Ct. 366, 1953 Cust. Ct. LEXIS 149, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wald-v-united-states-cusc-1953.