Winter, Wolff & Co. v. United States

54 Cust. Ct. 173, 1965 Cust. Ct. LEXIS 2495
United States Customs Court·Decided April 14, 1965·No. C.D. 2528·Published·Cited by 6 cases

Opinion

Ford, Judge:

Upon importation, certain so-called hinge-hanger bolts with nuts attached, which form the subject of the above-enumerated protest, were classified by the collector of customs as articles or wares, not specially provided for, composed wholly or in chief value of iron or steel, in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and were assessed with duty at the rate of 20 per centum ad valorem.

It is the contention of plaintiff that said merchandise should properly have been classified within the provision for “Bolts, with or without threads or nuts, * * * of iron or steel” in paragraph 330 of said tariff act (19 U.S.C. § 1001, par. 330), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and subjected to duty at the rate of y2 cent per pound.

As succinctly stated in the brief of plaintiff, “Since the provision for bolts of iron or steel in Par. 330 of the Tariff Act is obviously more specific than the catch-all provision in Par. 397, for articles or wares not specially provided for, wholly or in chief value of metal, the sole issue in this case is whether the hinge-hanger bolts imported herein come within the scope of the eo nomine provision for ‘bolts’ in Par. 330 of the Tariff Act of 1930.”

In addition to the testimony of Malvin Levine, sales manager for the plaintiff-importer, who appeared on behalf of plaintiff, the following five plaintiff’s exhibits were received in evidence:

Exhibit 1- — a representative sample of the hinge-hanger bolts in issue.

[175] Exhibit 2 — a foundation bolt, which defendant conceded is subject to classification within the eo nomine provision for “bolts” in paragraph 330.

Exhibit 3 — page 5 of catalog of Ataka & Co., Ltd., illustrating a toggle bolt, which defendant conceded is subject to classification within the eo nomine provision for “bolts” in paragraph 330.

Exhibit 4 — a diagram prepared by Witness Levine, illustrating the manner in which the imported hinge-hanger bolt is used to fasten a gate to a gatepost.

Exhibit 5 — pages 20 and 21 of the catalog of Ataka & Co., Ltd. On page 20, a hinge-hanger bolt representative of those in issue is illustrated. On page 21, are shown hanger bolts, which the defendant conceded are subject to classification within the eo nomine provision for “bolts” in paragraph 330.

It was the testimony of plaintiff’s witness Levine that the merchandise in issue, represented by exhibit 1, is known to him and in the trade as a hinge-hanger bolt and by no other name. He stated, further, that articles such as exhibit 1 are used throughout the United States for the purpose depicted in his drawing (exhibit 4), namely, to fasten a gate to a gatepost. He described the thread on the articles in issue as a “bolt thread” and testified that two nuts are used with each hinge-hanger bolt. Levine stated that hanger bolts of the kind imported are used for the same type of fastening function as are the toggle bolts, illustrated in exhibit 3, which defendant has conceded are subject to classification within the eo nomine provision for “bolts” in paragraph 330 of the Tariff Act of 1930, as modified, sufra, relied upon by plaintiff herein. It was brought out, on cross-examination, that the toggle bolt illustrated in exhibit 3 does not have a flange as does the commodity in issue and, though used for the same purpose, a gate hung on a toggle bolt would not swing. Levine stated that a hinge-hanger bolt, represented by exhibit 1, and incorporated in the diagram, exhibit 4, performs no other function than to be an article upon which a gate is suspended or hung and upon which it swings.

It is upon the record above outlined that a determination of the proper classification of the imported hinge-hanger bolts must rest, the sole question being are said articles “bolts” within the eo nomine provision therefor in paragraph 330 of the tariff act.

As correctly stated in the brief of defendant: “It is obvious from an analysis of the evidence in this case that neither party hereto relies upon the rule of commercial designation for the construction of the eo nomine provision for bolts in said paragraph 330, supra. Consequently, and under well settled principles of Customs Law, the term must be interpreted in accordance with its common meaning.”

It has been held in Smillie & Co. v. United States, 11 Ct. Cust. Appls. [176]*176199, T.D. 38966, Nootka Packing Co. et al. v. United States, 22 CCPA 464, T.D. 47464, and United States v. Page N. Goffigon, 43 CCPA 172, C.A.D. 625, that, where a dutiable provision names an article without words of limitation, all forms of that article are thereby included, unless a contrary legislative intent plainly appears.

Moreover, the meaning of a tariff term is presumed to be the same as its common or dictionary meaning, in the absence of evidence to the contrary. August Bentkamp v. United States, 40 CCPA 70, C.A.D. 500, and United States v. C. J. Tower & Sons of Buffalo, N.Y., 48 CCPA 87, C.A.D. 770.

It has also been held that, in the absence of an established commercial designation different from the common meaning, the court may resort to any appropriate source of information to aid in arriving at the common meaning of a word.

This court had occasion to consider the eo nomine provision for “bolts” in the case of John L. Westland & Son, Inc., a/c Michael & Co. v. United States, 42 Cust. Ct. 229, C.D. 2091, from which case the following is quoted:

The word “bolts,” as used in paragraph 330, as modified, supra, must be given its common meaning, no commercial designation therefor having been shown. As stated in the ease of United States v. John B. Stetson Co., 21 C.C.P.A. (Customs) 3, T.D. 46319—
* * * The common meaning to be attached to a term or word used by the Congress in a provision of a tariff act is a matter to be determined by the court having the same under consideration. In making this determination the court may rely upon its own understanding of the word or term used, and it may assist its own understanding by reference to the works of standard lexicographers, scientific authorities, the testimony of witnesses, or by such other means as may be available. * * *
Reference to lexicographic authorities discloses the following definition's— Webster’s New International Dictionary, second edition:

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Winter, Wolff & Co. v. United States, 54 Cust. Ct. 173, 1965 Cust. Ct. LEXIS 2495 (cusc 1965).

54 Cust. Ct. 173 (Winter, Wolff & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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