Zenith Novelty Co. v. United States

49 Cust. Ct. 215, 1962 Cust. Ct. LEXIS 1081
CourtUnited States Customs Court
DecidedSeptember 10, 1962
DocketNo. 67011; protests 60/6702, etc. (New York)
StatusPublished
Cited by10 cases

This text of 49 Cust. Ct. 215 (Zenith Novelty Co. 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
Zenith Novelty Co. v. United States, 49 Cust. Ct. 215, 1962 Cust. Ct. LEXIS 1081 (cusc 1962).

Opinion

Oliver, Chief Judge:

These three protests involve certain plastic articles. In protest 60/6702, the item in question is identified on the invoice as “C/No. Y — 4296/4331” and generally described as vinyl fishes. It was classified by similitude in use to compounds of cellulose, made into finished articles of which cellulose is the component material of chief value, under paragraph 31(b) (2) of the Tariff Act of 1930, as modified, and paragraph 1559, as amended, and assessed with duty at the rate of 25% per centum ad valorem. In protest 59/32330, the merchandise in dispute is described on the invoice as “Flo-matie Feeders,” and in protest 60/18630, the item in question is described on the invoice as “Plastic Water Fountain.” In both of those protests, the merchandise in controversy was classified by similitude in use to manufactures of glass, pressed and polished, under paragraph 230(d) of the Tariff Act of 1930, as modified, and paragraph 1559, as amended, and assessed with duty at the rate of 25 per centum ad valorem.

[216]*216Plaintiffs claim that all of the merchandise in question, as hereinabove identified, is properly classifiable as nonenumerated manufactured articles under paragraph 1658 of the Tariff Act of 1930, as amended, carrying a dutiable rate of 10 per centum ad valorem. All other claims in the protests have been abandoned.

Classification, by the collector, of merchandise by similitude “is tantamount to an admission on the part of the defendant that the merchandise is not classifiable directly under any of the dutiable enumerations of the tariff act.” Salentine & Company, Inc. v. United States, 46 Cust. Ct. 357, Abstract 65216. Hence, if the articles involved herein are not properly classifiable by similitude, as assessed by the collector, then plaintiffs’ claim for classification as nenenumer-ated manufactured articles must be sustained.

Samples of the merchandise in question are in evidence. The vinyl fishes (plaintiffs’ exhibit 1) consist of two small plastic fish, one about 2 inches long and the other about 1 inch long. To each of them is attached a thin line on which is affixed a tiny metal weight, or sinker. They are enclosed in a clear plastic envelope, which also contains certain plastic plantlike forms, representing leaves and seaweed. The “Flo-matie Feeder” (plaintiffs’ exhibit 2) consists of a clear plastic tube, approximately 6 inches long and 1% inches in diameter. It is closed at the top and open at the bottom. A metal clip is attached to the side thereof. To the base of the plastic tube, there is fitted a red plastic, troughlike, receptacle that projects outward about 1 y2 inches. On the circumference of the bottom, or open end, of the tube, there is a small cutout. By turning the tube as it is fitted to the troughlike receptacle, the cutout may be placed either in front of the trough or away from it. The “Plastic Water Fountain” (plaintiffs’ exhibit 3) is substantially the same as the “Flo-matic Feeder” (said exhibit 2), except that the tube is longer and narrower.

Testimony concerning the use of the present merchandise was submitted by a partner of the Zenith Novelty Oo. and the Advance Pet Supply Co., plaintiffs herein. He stated that he has been engaged in the “pet supplies” business since 1931; that, during the period, he has become familiar with thousands of different aquarium and other pet items; and that his experience in the business extends throughout the United States. Following is a summary of the witness’ testimony.

The vinyl fish (exhibit 1, supra) are decorative or ornamental pieces, made to give the appearance fish swimming in an aquarium designed for a tropical fish set. The string is so attached as to permit the fish being suspended horizontally in the water, and the small lead weight, or sinker, allows for adjustments to place the fish at any desired depth in the water. As stated by the witness, “the fish can be set near the bottom or higher up, or at any level that the user desires to show this in the aquarium.” (R. 11.) The prototype article, adopted by the collector in his classification of the vinyl fish by similitude in use to compounds of cellulose, is identified as item 232 in plaintiffs’ catalog, wherein it is described as “Floating celluloid water lily with cork float and frog on leaf” (defendant’s exhibit B). While the witness recognized the said item as an ornamental piece which, like vinyl fish, is intended for use in an aquarium, he stated that there is a material difference in the manner of uses of both articles. He explained the difference in uses (R. 34) as follows:

The item 232, celluloid water lily, has a cork float, otherwise it would probably sink. It was used originally — it is a very old item — it was used originally on top of the gold fish aquarium, which in a gold fish set up is entirely different from a tropical fish set up. Tropical fish and gold fish are not ethically combined. This floats on top by virtue of the cork float, which was put there to [217]*217keep it on top of the water. Exhibit 1, the fishes are suspended from a string and weighted down to resemble actual tropical fish in an aquarium, and look like fish, and be decorative in the way of supplementary fish, probably with the idea they would not die as fast as live fish would, and remain decorative for a longer time. The fish in this particular item float on their own and are held down.

Further distinguishing the uses of the aquarium items under discussion, the witness stated that the celluloid water lily (exhibit B, supra) is a floating item, i.e., “something that stays on top of the water” (R. 25), while the vinyl fish (exhibit 1, supra) are made to be suspended in water and remain horizontal with the aid of the sinker at a predetermined depth. The tropical fish aquarium, in which the vinyl fish are used, is covered so that the top of the water is hardly visible. A goldfish aquarium, in which the celluloid water lily floats, has an open top. In concluding his testimony concerning the vinyl fish (exhibit 1), the witness stated that he knew of no other item of the design and construction of this imported item that was used in the same way, except other forms, like sea horses, mermaids, or skindivers, imported by plaintiffs.

The “Flo-matie Feeder” and the “Plastic Water Fountain” (exhibits 2 and 3, supra) are combination seed and water feeders for use on birdcages in caring for pet birds. The imported articles are attached to a birdcage by means of the metal clip, which also has the effect of stabilizing the tube against the cage and preventing it from tilting. The narrow, troughlike receptacle is put through the wires and placed inside the cage while the plastic tube is fitted outside, away from the birds. The arrangement permits the feeder to be cleaned and refilled without opening the cage, or removing the feeder from its original position. The witness stated that he knew of no combination seed and water feeders made of glass that were used like the feeders under consideration.

Defendant introduced the testimony of one witness. He stated that, since 1929, he has been in the business of manufacturing birdcages, and buying and selling bird accessories and seed, “everything concerned with birds.” (R. 39.) All of his testimony relates to the combination water and seed feeders. The prototypes, upon which the collector based his classification by similitude to the imported feeders, are handled by the witness in his business.

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Cite This Page — Counsel Stack

Bluebook (online)
49 Cust. Ct. 215, 1962 Cust. Ct. LEXIS 1081, Counsel Stack Legal Research, https://law.counselstack.com/opinion/zenith-novelty-co-v-united-states-cusc-1962.