Walker Services v. United States

24 Cust. Ct. 190, 1950 Cust. Ct. LEXIS 1465
CourtUnited States Customs Court
DecidedApril 6, 1950
DocketC. D. 1230
StatusPublished
Cited by7 cases

This text of 24 Cust. Ct. 190 (Walker Services 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
Walker Services v. United States, 24 Cust. Ct. 190, 1950 Cust. Ct. LEXIS 1465 (cusc 1950).

Opinion

Cole, Judge:

A shipment of merchandise, invoiced as “Tinted wool flocks (100% wool),” was exported from Toronto, Canada, and entered at the port of Boston, Mass., where it was classified as wool waste, not specially provided for, under a provision for such merchandise in paragraph 1105 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1105), as amended by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, wherein the said amended paragraph is set forth in the following form:

Tariff Act of 1930, paragraph Description of Products Rate of Duty
1105 (a) and Wool and hair wastes:
(b) Top waste, slubbing waste, roving waste, and ring waste_ 28j5 per lb.
Garnetted waste_ 14Hi lb.
Noils, carbonized_ 17ji per lb.
Noils, not carbonized_ 12fS per lb.
Thread or waste_ 11 lb.
Card or burr waste, carbonized-14Hi per lb.
Card or burr waste, not carbonized-. 10Hi per lb.
Wool wastes not specially provided for_ 10Hi per lb.
Shoddy, and wool extract_ 14i per lb.
Mungo_ 9i per lb.
Wool rags_ 9i per lb.
Blocks_ 3Hi per lb.

Plaintiff claims that the merchandise is classifiable either as waste, not specially provided for, under paragraph 1555 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1555), as amended by T. D. 51802, supra, and therefore dutiable at 7}i per centum ad valorem, or under the eo nomine provision for “flocks” in amended paragraph 1105, supra, carrying a duty of 3K cents per pound.

The case was heard and submitted before a single member of this court on circuit, under statutory authorization issued by the chief judge to hear or to hear and determine the case, 28 U. S. C. (1948 revision) § 254, as amended by Public Law 72, 81st Cong., 1st sess., [192]*192sec. 66 (formerly section 618 of the Tariff Act of 1930, 28 U. S. C. 1946 ed. § 296). My views set forth in Geo. 8. Bush & Co., Inc., et al. v. United States, 22 Cust. Ct. 158, C. D. 1175, questioning the jurisdiction of the division to decide a case somewhat similar to these proceedings, continue as the minority expression from the division. Under the practice and procedure of the court and the rules applicable thereto, much litigation before the court is dependent upon my participation in a decision of the same. Adhering, however, to my position in the Bush case, sufra, but for the purpose of expediting the work of the court, I am preparing this opinion and participating in the judgment attached thereto.

All of the proof, oral testimony as well as illustrative samples, were introduced by plaintiff. Defendant offered nothing in rebuttal. It discloses that the commodity (plaintiff’s exhibit 1) is a sheepskin flock, a byproduct of tanneries in Quebec and Ontario, which was shipped by the Canadian exporter from Toronto. It was recognized as being substantially the same as the domestic sheepskin flock (plaintiff’s exhibit 2) purchased from processors of sheepskins in this country.

The merchandise is a waste or refuse obtained from sheared sheepskins. When the raw skins are received in the tannery, they contain oil, grease, and dirt. To remove such impurities, the skins are washed, pickled, tanned, dried, stretched, and the fleshing is removed to induce pliability. To make them available for their ultimate uses, i. e., in the manufacture of mouton skins, boys’ coats, aviators’ jackets and boots, vests, slippers, gloves, powder puffs, polishers, and linings for toys, the skins are subjected to a series of shearing operations, through which the pile is brought to a uniform length of approximately three-eighths of an inch. The byproduct of each shearing is known as a flock.

A conglomerate mass removed from sheepskins during several shearing processes, incapable of use for spinning purposes because of the shortness of the fibers and the presence of foreign matter, particularly skin bits, describes the merchandise. In its imported condition, it is used for stuffing toys, batting for upholstery, making wall paper and roofing products, and as filler for comforters and quilts.

Part of the shipment was used by the importer; the remainder was sold to dealers. The importer used all of its quantity as an adulterant in wool blends, combining the imported product with better grades of waste, like lap, top, yarn, and thread wastes, and then running the entire collection through a garnetting machine that mixes the fibers into a material suitable for spinning into yam. Before it can be used in that manner, the merchandise in question must be processed for removal of the skin bits to give it spinning properties when ultimately [193]*193garnetted Math the spinnable fibers. It is known by several names. In addition to “clippings,” “shavings,” and “shearings,” the commodity is also designated as flocks. When the term “flocks” is applied, it is always preceded by a descriptive word so that the complete designation may be “sheepskin flocks,” “tannery flocks,” “shearing flocks,” “tanner’s shear flocks,” “shear flocks,” or “tanner’s shearing flocks.” The use of a descriptive word follows the common practice for designating, as a means of exact identification, all of the several lands of flocks.

Our consideration will be directed to the claim for classification as “flocks” for if the product in question is included therein then obviously it is more specifically provided for under that eo nomine designation than within either of the “waste” provisions hereinabove referred to.

The record shows that the common characteristics of all flocks are the shortness of the fibers and the clearness of the material. None is capable of being spun commercially. The principal or most well-known flocks are the napper (plaintiff’s exhibit 3 and illustrative exhibit 8), the shear (plaintiff’s exhibit 4), the teasel (plaintiff’s exhibit 5), and the fulling mill flocks. All of those flocks are acquired from wool which has been either woven or knitted into a fabric. They are the result of raising and shearing processes. The napper flock comes from pieces of cloth; the shear flock from blankets; and the teasel flock from various woven fabrics.

The present merchandise is somewhat comparable to the flocks named in the preceding paragraph as to the average length of fiber, although a little shorter. It is distinguishable therefrom in its source, and it is based upon such a distinction that defendant claims the provision for “flocks” has no application herein. Government counsel, in their brief, argue the point this way:

Thus, in the case at bar, the imported merchandise resembles to a great extent flocks, but it is not flocks because flocks is a particular kind of wool waste produced in a particular manner in the process of manufacturing woolen fabrics.

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48 Cust. Ct. 107 (U.S. Customs Court, 1962)
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Walker Services v. United States
25 Cust. Ct. 335 (U.S. Customs Court, 1950)
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25 Cust. Ct. 253 (U.S. Customs Court, 1950)

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Bluebook (online)
24 Cust. Ct. 190, 1950 Cust. Ct. LEXIS 1465, Counsel Stack Legal Research, https://law.counselstack.com/opinion/walker-services-v-united-states-cusc-1950.