Wind v. United States

56 Cust. Ct. 861, 1966 Cust. Ct. LEXIS 1608
CourtUnited States Customs Court
DecidedFebruary 7, 1966
DocketNo. 69778; protests 58/16376, 58/18535, and 58/19699 (New York)
StatusPublished

This text of 56 Cust. Ct. 861 (Wind 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
Wind v. United States, 56 Cust. Ct. 861, 1966 Cust. Ct. LEXIS 1608 (cusc 1966).

Opinion

Ford, Judge:

The protests enumerated in the schedule attached to and made a part of this decision were consolidated for trial. They relate to importations of 15 variations of what are known as tuck-tite locks and one other lock which is designated as a portfolio lock, invoice item M523, all of which are illustrated by plaintiff’s collective exhibit 1.

The 15 tuck-tite locks are identified on the invoices by the following item numbers: T180, T220, T300, T301, T302, T303, T305, T362, T363, T422, T423, T445, T481, T483, and T533.

The locks in controversy were classified as luggage hardware by the collector of customs in paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and duty was imposed thereon at the rate of 22y2 per centum-ad valorem.

Plaintiff contends that the locks above identified are not luggage hardware and should be classified as articles or wares, no specially provided for, composed wholly or in chief value of steel or brass, and [862]*862held dutiable at the rate >of 21 per centum ad valorem in paragraph 397 of said act, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

The pertinent text of the statutes involved reads as follows:

Paragraph 397 of the Tariff Act of 1930, as modified by the General

Agreement on Tariffs and Trade, supra:

Articles or wares not specially provided for, whether partly or wholly manufactured:
Composed wholly or in chief value of gold, * * *
Composed wholly or in chief value of iron, steel, lead, copper, hrass, nickel, pewter, zinc, aluminum, or other metal (not including platinum, gold, or silver), but not plated with platinum, gold, or silver, or colored with gold lacquer:
Woven wire fencing * * *
Other (except slide fasteners and parts thereof)_22*4% ad val.

Paragraph 397 of said act, as modified 'by the sixth protocol, supra:

Articles or wares not specially provided for, whether partly or wholly (manufactured:
Composed wholly or in chief value of platinum * * *
Typewriter spools * * *
Carriages, drays, * * *
Other, composed wholly or in chief value of iron, steel, brass, bronze, zinc, or aluminum (except the following: * * * luggage hardware; * * *)_21% ad val.

The only witness for the plaintiff was Werner E. Wind, the importer himself. The witness testified that he is president of the Wind Corp. and for the past 10 years he had been engaged in importing and selling locks throughout the United States, but mainly in the area about ISTew York, New England, Philadelphia, Chicago, Middlewest, and the West Coast, and that the major wholesale markets are located in those areas. As a result of his experience, he had become intimately familiar with the character, construction, and uses of the locks in controversy. The sale of such locks by his company amounted to about one million a year.

An analysis of the testimony of record indicates that the following [863]*863items, to which, the protest is limited, have the uses indicated opposite each item. It is noted that the uses to which item 301 applies were not disclosed in the testimonial record.

Item Ho. Uses

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Related

Klipstein v. United States
1 Ct. Cust. 122 (Customs and Patent Appeals, 1910)

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Bluebook (online)
56 Cust. Ct. 861, 1966 Cust. Ct. LEXIS 1608, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wind-v-united-states-cusc-1966.