Withrow v. United States

67 Cust. Ct. 219, 1971 Cust. Ct. LEXIS 2268
CourtUnited States Customs Court
DecidedSeptember 30, 1971
DocketC.D. 4277
StatusPublished
Cited by1 cases

This text of 67 Cust. Ct. 219 (Withrow 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
Withrow v. United States, 67 Cust. Ct. 219, 1971 Cust. Ct. LEXIS 2268 (cusc 1971).

Opinion

Landis, Judge:

These four protests, consolidated for trial, involve glass enclosed funnel-shaped articles open at the stem. Three protests cover those articles manufactured in Japan, invoiced as television glass bulbs or, more simply, as glass parts to be used as a component of cathode tubes. The fourth protest covers those articles manufactured in England, invoiced as cathode-ray tube bulbs.

A picture of exhibit 1, which is representative of the glass bulbs imported from Japan and illustrative of those imported from England, is as follows:

The imported glass bulbs are solely used to produce cathode-ray tubes for the television industry. Fused to the glass fumiel part of the bulb, at the place shown by the arrow in the picture, supra, is a button size piece of metal. Exhibit 2 is an electrical high voltage lead that plugs hito the bulb at the “button”, and passes the voltage [221]*221through the “button” into the cathode-ray tube. The focus of these protests is the “button”. Customs classified the glass bulbs as without fittings under TSUS (Tariff Schedules of the United States) item 547.37, which provides as follows:

Glass envelopes (including bulbs and tubes), without fittings, designed for electric lamps, vacuum tubes or other electrical devices:
Bulbs for incandescent lamps_ * * * CO
Other_ 25% ad val. CO

Plaintiffs claim that, dependmg on the date of entry, the glass bulbs are properly classifiable under TSUS item 687.50 as parts of cathode-ray tubes, or under TSUS item 687.60 as parts of electronic tubes, which provide as follows:

Electronic tubes (except X-ray tubes); photocells; transistors and other related electronic crystal components; mounted piezo-electric crystals; all the foregoing and parts thereof:
687.50 Cathode-ray tubes and parts thereof- 12% ad val.
(687.50 Television picture tubes_ * * *)1
(687.60 Other_ 12.5% ad val.)

Glass envelopes, including bulbs designed for vacuum tubes, are of many types. “A tube manual put out by one of the largest manufacturers consists of four volumes and lists the characteristics of hundreds of tube types. Broadly speaking, vacuum tubes are classified as receiving tubes, transmitting tubes, phototubes, cathode-ray tubes including television picture tubes, and special tubes.”2

The imported articles are undeniably glass envelopes or bulbs designed for a cathode-ray vacuum type tube. The sole question is whether the metal “button” fused to the bulb is a fitting in the tariff sense of the term “glass envelopes (including bulbs and tubes), without fittings”. There is no direct legislative history3 to explain the tariff term “glass envelopes * * * without fittings” in TSUS item 547.37. The common meaning of the term “fittings” as something used in fitting up an article for its intended use, to which plaintiffs allude (plaintiffs’ brief, page 12), is concededly of no help in the contextual sense of “glass envelopes (including bulbs and tubes), without fittings”, designed for vacuum tubes.

Customs is presumed to have found each and every fact necessary to support the classification as glass bulbs, without fittings. Novelty [222]*222Import Co., Inc. v. United States, 53 CCPA 28, C.A.D. 872 (1966). We conclude that, on this record, plaintiffs have failed to overcome the presumption that Customs correctly classified the bulbs as “without fittings”, and overrule the protests.

Mr. William J. Moreland, vice-president of Conrac Corp., manufacturers of electronic devices, including cathode-ray tubes, testified for plaintiffs. Mr. Bernard L. Steierman, new products manager of Owens-Illinois Inc., Toledo, Ohio, manufacturers of television products, including cathode-ray tube bulbs, testified for defendant. Their qualifications and expertise are unchallenged of record. Both witnesses substantially agreed that, with few exceptions, all glass bulbs designed for cathode-ray tubes have an anode “button” of the kind fused into the glass of the glass bulbs imported in this case. Relevant to the term “glass envelopes (including bulbs and tubes), without fittings”, they expressed sharply divided opinions, as reflected by the following testimony:

[Mr. Moreland, direct examination.]
Q. To your personal knowledge what is the button on Plaintiff’s Exhibit 1 called in the cathode ray tube industry % A. This is generally referred to as the button.
Q,. Does it have any other name ? A. Anode connector or anode connection, the point at which the anode is connected to the — the voltage is connected to the anode.
Q. Does Plaintiff’s Exhibit 1 have any fittings on it ? A. Well, the button.
Q. Is the button a fitting?
$ $ $ $ $ ‡ $
Q. In the cathode ray tube industry what is known as a fitting for a cathode ray bulb?
Mfi. Iksnson: Objection. Assuming something not in evidence.
Mr. White: What is that-
Judge Maletz : Just a moment, the court will make the rulings. Objection overruled.
[The question was read by the reporter.]
Judge Maletz: I suggest you rephrase the question. I think the witness is having some difficulty understanding it.
Q. In the cathode ray tube industry is there anything on a cathode ray tube known as a fitting ? A. There are on some tubes more than one thing. This is always called a fitting, this button. Sometimes the tubes have bases which are placed on them later and which is also considered a fitting.
Q. You are referring to the button on Plaintiff’s Exhibit 1? A. Yes.
Q. What do you consider a fitting to be in the electronic tube industry? A. A connecting means of some kind.
[223]*223Q. What function does the button on Plaintiff’s Exhibit 1 serve? A. It connects, serves as a means of making an electrical connection through the glass of high voltage which is generated external to the tube to get that inside the tube.
Q. Will you tell'me, is the purpose of that connection for means of manufacturing or for means of use with a tube after it’s completed? A. For the means of use of the tube after it’s completed.
Q. Have you had any experience with glass envelopes for electronic tubes other cathode ray tubes? A. No direct experience. I have visited many plants where these tubes of various types are made and observed them. I have not been actually myself engaged in the manufacture of tubes other than cathode ray tubes.
Q. One last question: in your knowledge, your personal knowledge and experience in the industry, is the button on Plaintiff’s Exhibit 1 known as a fitting? A. Yes.
Me. White: No further questions.
[Mr. Steierman, direct examination.]

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67 Cust. Ct. 219, 1971 Cust. Ct. LEXIS 2268, Counsel Stack Legal Research, https://law.counselstack.com/opinion/withrow-v-united-states-cusc-1971.