Yardley & Co. v. United States

41 C.C.P.A. 85
CourtCourt of Customs and Patent Appeals
DecidedJune 3, 1953
DocketNo. 4720
StatusPublished
Cited by1 cases

This text of 41 C.C.P.A. 85 (Yardley & Co. v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Yardley & Co. v. United States, 41 C.C.P.A. 85 (ccpa 1953).

Opinion

Worley, Judge,

delivered the opinion of the court:

This is an appeal from the judgment of the United States Customs Court, First Division, pursuant to its decision, C. D. 1371, overruling [86]*86tbe protest of appellants against tbe assessment of duty on glass perfume bottles at tbe rate of 75 per centum ad valorem,1 under paragraph 218 (e) of tbe Tariff Act of 1930, as bottles produced otherwise than by automatic machine.

Tbe importers, Yardley & Co., Ltd., et al., hereinafter referred to as appellants, claimed tbe involved merchandise to be properly dutiable under tbe same paragraph but at tbe rate of 25 per centum ad valorem as bottles “produced by automatic machine.”

Tbe pertinent portion of paragraph 218 (e) reads as follows:

Bottles and jars, wholly or in chief value of glass, of the character used or designed to be used as containers of perfume, talcum powder, toilet water, or other toilet preparations; * * * all the foregoing •produced, by automatic machine, 25 per centum ad valorem; otherwise produced, 75 per centum ad valorem. * * * (Italics ours.)

That the judicial interpretations of tbe above paragraph have been attended with no Httle difficulty is apparent from an examination of tbe decisions relating to the controversies which have arisen thereunder.

The same paragraph was involved in the cases of United States v. Jos. Riedel Glass Works, Inc., 32 C. C. P. A. (Customs) 201, C. A. D. 307, and Griffon Importing. Co. v. United States, 36 C. C. P. A. (Customs) 121, C. A. D. 408.

In the Riedel case, supra, the Customs Court found that the bottles therein were produced by “automatic machine” despite the contentions of the Government that since the raw material, molten glass, was there supplied to the machine manually instead of being supplied automatically, that the machine was not automatic; that to be automatic it must be fully and not partly or semi-automatic. The judgment therein was affirmed by this court.

Subsequently the Griffon case, supra, came before the Customs Court. In that case the court found that the machine in the Riedel case was unlike the machine involved in the Griffon case and that the record in the latter reflected a complete absence of the automatic features of the machine in the Riedel case. The bottles were therefore held to have been “otherwise produced.” That decision was rendered by a majority of the Division with one judge dissenting. On appeal here the judgment was reversed, two judges dissenting.

We have examined with care the records, opinions, and briefs of the instant controversy, as well as those of the prior cases, and from such ■examination it appears that great stress has been laid upon determining Congressional intent as such intent might be disclosed by the legislative history of the paragraph. It is so well established as to require no citation that resort to legislative history is not necessary when the [87]*87language of a statute is clear and unambiguous. • Since, in our opinion, tbe language of the controlling paragraph, clearly meets those standards, resort to legislative history in the application of its provisions is not necessary here nor do we believe it was necessary in the two preceding cases.

However, before applying that conclusion to the present facts, it is necessary to discuss various phases of the proof offered relative to the characteristics of the bottle-making apparatus involved here and the methods by which the imported bottles were produced.

It is, of course, fundamental in customs law that when the classification of the collector is challenged, the dual burden of proving that such classification is incorrect and that its own claimed classification is correct, rests upon the importer.

In attempting in the instant case to discharge that burden before the Customs Court, the importer, by stipulation, incorporated the entire record of the Griffon case and rested. The Government, in an effort to present a more elaborate and detailed record than that presented in thef Griffon case, called five additional witnesses and introduced a number of exhibits in evidence. Those exhibits included photographs of the machine, commonly known as the Schiller-type bottle-making machine, involved here, samples therefrom of a bottle in various stages of production, models of the moulds, and also a motion picture in color which showed in operation the Schiller-type machine as well as a “fully automatic bottle-making machine.”

The evidence offered by the importer in the incorporated record is a deposition of one John Arthur Maier, Managing Director of the International Bottle Co., Ltd. of London, England, which concern shipped the imported goods involved in both the Griffon case and here. His testimony to the effect that the Schiller-type machine was automatic is shown by the following questions and answers found in certain of the interrogatories:

How does the glass get into the mould or machine?
Molten glass is transferred, by a gatherer using a solid gathering iron, from the furnace to the parison mould to which are fitted the neckring moulds.
What takes place immediately following the introduction of the glass?
No. 1 Operator cuts off sufficient glass which, by means of vacuum created by continuously working pumps to which the machine is connected, is automatically sucked into the neck moulds. This operation forms the aperture, the brim and the external shape of the neck of the bottle.
How [is] the quantity of glass * * * fixed or determined?
The quantity of glass is largely determined by the size or capacity of the parison mould and also partly by the point at which the operator cuts the glass from the gathering iron.
How [is] the quantity of air to blow each bottle * * * fixed or determined and what is its source of supply?
Compressed air, supplied from power driven compressors, is released through a control valve to blow the internal shape of the neck and the parison form. The parison form is determined by the shape of the parison mould.
[88]*88What further operations are necessary to complete the production of the bottles or jars?
The neckring moulds in their spring loaded holders, supporting the partly formed bottle, are transferred (by No. 1 Operator) to the blow or finishing mould. No. 2 Operator lowers the biow head thereby releasing the valve which controls the compressed air supply. The bottle is then automatically blown to the shape of the finishing mould. The finished bottle is removed from the mould by No. 2 Operator who compresses the spring of the neck mould holders, automatically ejecting the bottle on to the table of the machine. From this point the bottle is carried to the annealing lehr.

To secure a more detailed picture of the operation of the Schiller-type machine, we quote at length from the description contained in the majority decision below.

* * * To avoid confusion, we refer to the 3-man team as the gatherer, operator No. 1, and operator No.

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Bluebook (online)
41 C.C.P.A. 85, Counsel Stack Legal Research, https://law.counselstack.com/opinion/yardley-co-v-united-states-ccpa-1953.