INDEX-DIGEST Protests ABANDONMENT BY PLAINTIFF ALLOWED ALTERNATIVE CLASSIFICATION BY GOVERNMENT (see MACHINES AND "ABRESIST PIECES" CONSTRUCTION ARTICLES (see CERAMIC PRODUCTS; CONSTRUCTION ADMINISTRATION DRAWBACK (see DRAWBACK; ADMINISTRATION, C.D. 4154). NOTICE OF APPRAISEMENT SUFFICIENT (see NOTICE OF APPRAISE- PROTEST DISMISSED (see PROTEST CLAIMS; COLLECTOR'S DE- ADMINISTRATIVE REMEDY JUDICIAL REMEDY (see NOTICE OF APPRAISEMENT; MULTIPLE ADVANCED IN VALUE AMERICAN GOODS RETURNED (see AMERICAN GOODS RETURNED; ADVANCEMENT FROM NATURAL STATE, SUBSTANTIAL ARTICLES UN MANUFACTURED (see CORK, GRANULATED OR GROUND; ADVERTISING SLOGANS, METAL PLATES AND EMBLEMS CIGARETTE LIGHTERS, PARTS OF (see METAL PLATES AND EMBLEMS AGRICULTURAL AND HORTICULTURAL IMPLEMENTS Congressional intent (see AGRICULTURAL AND HORTICULTURAL IMPLEMENTS; PLANTING BULLETS, PLASTIC, C.D. 4089). Planting bullets, plastic Certain plastic planting bullets were classified, as "other articles not specially provided for, of rubber or plastics," under item 774.60, Tariff Schedules of the United States, and were claimed to be classifiable, as "agricultural and horticultural implements not specially provided for," and should therefore be entitled to entry free of duty, under TSUS, item 666.00. In upholding the claim of the plaintiff, the court found that although the evidence presented was limited to the use of the merchandise in the Western and Northwestern United States, the nature of the merchandise was so unique that its use in one area of the country was representative of its use in all other areas; and that as the only use demonstrated, and as the unrefuted testimony established that use was in conformity with horticultural techniques, the plantings were agricultural or horticultural pursuits in accordance with lexicographic definitions and holding in J. E. Bernard & Co., Inc. v. United States, 63 Cust. Ct. 45, C.D. 3871 (1969), with respect to planting pots started from seedlings. Accordingly, the protest was sustained. Border Brokerage Company, Inc., C.D. 4089__ Appealed to U.S. Court of Customs and Patent Appeals, Appeal 5440. Page 277 IMPLEMENTS, NOT SPECIALLY PROVIDED FOR Spiral stakes (see DOG LEASHES, COLLARS, MUZZLES, HAR- Tie-out chains (see CHAINS, TIE-OUT; DOG EQUIPMENT, SIM- ALCOHOLIC BEVERAGES BRANDY (see PRESIDENTIAL PROCLAMATION; LIMITATION ON ALCOHOLS, POLYHYDRIC, OTHER CHEMICALS (see TRIOLS AND TETROLS; CHEMICALS, C.D. 4053). ALTERNATIVE CLASSIFICATION BY GOVERNMENT; ABANDONMENT BY PLAINTIFF ALLOWED (see MACHINES ALUMINUM ARTICLES TRAYS, ALUMINUM (see CRATES, RETORT; VEHICLES, C.D. 4124). FAILURE TO FILE WRITTEN MOTION; MOTION TO AMEND, ORAL (see CRATES, TO PROTEST; APPRAISEMENT, LEGALITY OF (see APPRAISEMENT, LE- AMERICAN GOODS RETURNED ADVANCED IN VALUE (see AMERICAN GOODS RETURNED; TOMA- TELEVISION YOKES (see PROTESTS, INSUFFICIENCY OF; FAILURE TOMATOES Certain tomatoes exported from Canada were classified under the dutiable provisions for tomatoes, item 137.60 or 137.63, Tariff Schedules of the United States. Plaintiff claimed that the tomatoes were entitled to entry free of duty under TSUS, item 800.00, as returned American products not advanced in value or improved in condition while abroad, or, alternatively, that the liquidation of the entries was null and void because the tomatoes were dutiable only on the increased value resulting from "alterations" abroad pursuant to TSUS, item 806.20, requiring a remand of the matter to a single judge to determine the value of such "alterations." Finding that the evidence established that the imported tomatoes were of American origin, and that the treatment given them in Canada did not advance their value or improve their condition as tomatoes, the court sustained the protest. Border Brokerage Company, Inc., C.D. 4052 Appealed to U.S. Court of Customs and Patent Appeals, Appeal 5427, dismissed. TRANSFORMERS Certain merchandise consisting of horizontal output transformers used in the manufacture of television receiving sets which were exported from Canada and when entered at Chicago, Ill., was classified, as transformers, under item 682.10, Tariff Schedules of the United States, with duty allowance made pursuant to item 807.00, TSUS, for certain parts of American origin incorporated in the transformers. Plaintiff claimed that additional allowances should have been made in the liquidation of the imported articles for other "product[s] of the United States" pursuant to the provisions of item 807.00 of the tariff schedules. The court held that the exported products of American origin were not "fabricated components" within the common meaning of that term used in item 807.00 at the time of exportation from the United States, as they were used abroad in the assembly or fabrication of components which were in turn assembled with other components to form the imported article; that item 807.00 does not contemplate such dual as Page 50 AMERICAN GOODS RETURNED-Continued TRANSFORMERS-Continued sembly processes abroad with respect to American products, and the cutting involved on such products in the formation of components abroad must be distinguished from the permissible cutting or fitting of a ready-made component in the assembly of the imported article; and, therefore, the duty allowance claimed for the products in issue pursuant to item 807.00 was not applicable, and was properly disallowed by the district director. Accordingly, the protest was overruled. Amplifone Corporation, C.D. 4054_ AMERICAN MANUFACTURER'S PROTEST STEEL PLATES (see PLATES, STEEL; ANGLES, SHAPES AND SEC- AMERICAN PRODUCTS ASSEMBLY PROCESSES ABROAD (see AMERICAN GOODS RETURNED; ANESTHETIC INSTRUMENTS FORCEPS Certain forceps and laryngoscope blades were classified, as medical or surgical instruments and electro-surgical apparatus, under items 709.27 and 709.15, Tariff Schedules of the United States, respectively, and were claimed to be classifiable, as anesthetic instruments, under TSUS, item 709.06. Finding from the record presented that the imported forceps and STATUTORY CONSTRUCTION (see ANESTHETIC INSTRUMENTS; FOR- ANGLES, SHAPES AND SECTIONS, METAL PLATES, STEEL (see PLATES, STEEL; ANGLES, SHAPES AND SEC- ANIMAL FIGURES, COLLAPSIBLE SAMPLE, POTENT WITNESS (see ANIMAL FIGURES, COLLAPSIBLE; TOY FIGURES OF ANIMATE OBJECTS Certain collapsible wooden animal figures were classified, as toy figures of animate objects, under item 737.40, Tariff Schedules of the United States, and were claimed to be classifiable, as articles of wood, under TSUS, item 207.00. Based upon an examination of the samples and the testimony of plaintiff's witness, the court held that the imported articles were properly classified as toys. Accordingly, the protest was overruled. Morris Friedman & Co., C.D. 4136___ ANIMALS, VINYL WATER TOYS, NOT SPECIALLY PROVIDED FOR, OTHER Inflatable vinyl articles, representing various water animals, were classified, as other toys, not specially provided for, under par. 1513, Tariff Act of 1930, and were claimed to be classifiable, as manufactures of rubber, not specially provided for, under par. 1537 (b), of said act, by virtue of the similitude provision in par. 1559(a). Finding that the plaintiffs had failed to prove by a preponderance of evidence that the imported articles were not chiefly used by children, the court overruled the protests. Davis Products, Inc., et al., C.D. 4105 APPEARANCE BY COUNSEL RULE 9, U.S. CUSTOMS COURT, COMPLIANCE WITH (see AMERICAN GOODS "APPLICATIONS TO THE HAIR" CONGRESSIONAL INTENT (see EMPICOL TSL; LIQUID CLEANING Page 58 410 547 367 APPRAISEMENT, LEGALITY OF AMENDMENT TO PROTEST Plaintiff, a broker, filed an entry June 22, 1964. Eight days later and before appraisement, he wrote a letter to the collector advising that he had made a clerical error in not deducting two non-dutiable chargescustoms duties and buying commission-and asked that this "clerical error" be taken into consideration in appraising the merchandise. The merchandise was appraised with a deduction for customs duties, but no deduction for the buying commission, and was liquidated 32 days later as appraised. The plaintiff in filing its protest against the liquidation incorporated its letter of June 30, 1964. It later amended its protest, over defendant's objection, to claim that the liquidation of the entry was illegal, null and void since a notice of appraisement had not been issued. The court held: (1) Whereas the letter of June 30, 1964, did not say expressly "I request a written notice of appraisement," it was written to the collector before the appraisement and in language from which such a request could be implied. (2) While the letter of June 30, 1964, which was incorporated in the protest, did contain the words "clerical error," when read in context with events transpiring at the time of their utterance denoted the writer's characterization of the nature of the importer's error, it did not lay the foundation for a claim of clerical error as contemplated by 19 U.S.C.A., sections 1514 and 1520 (c) (1). (3) The issue raised in the protest was primarily one as to the legality of the appraisement, and the proposed amendment was a corollary to the language of the protest attacking the legality of the appraisement. Also, since the liquidation occurred 32 days after the merchandise was appraised, the effect of such premature liquidation was to void the appraisement, and the case must be remanded to a single judge pursuant to 28 U.S.C.A., section 2636(d). Pistorino & Co., Inc., C.D. 4110_. Rehearing applied for November 27, 1970. ARTICLES MEANING OF: CONTEXT IN WHICH USED DETERMINES MEANING (see IN- OF SPANGLES, NOT SPECIALLY PROVIDED FOR; LADIES' SPANGLED SWEATERS FLOWERS, PLASTIC ARTIFICIAL Certain articles invoiced as plastic artificial flowers, were classified as, "Artificial flowers, trees, ***: Wholly or almost wholly of plas tics," under item 748.20, Tariff Schedules of the United States, and were claimed to be classifiable, as other “Articles not specially provided for, of rubber or plastics," under TSUS, item 774.60. The court held that "Artificial flowers" need not be exact reproductions of natural flowers; that it is sufficient that they possess the general physical characteristics commonly understood to identify natural plants; and that the imported articles, which resembled natural flowers and were used for decorative purposes, were properly classified as artificial flowers pursuant to item 748.20. Accordingly, the protests were overruled. Corham Artificial Flower Co., C.D. 4109_. FOOD PICKS, PLASTIC Certain plastic food picks and plastic shower curtain hooks were classified, as articles not specially provided for, in chief value of arti Page 387 384 ARTIFICIAL FLOWERS-Continued FOOD PICKS, PLASTIC-Continued ficial flowers of "other" materials, under par. 1518(a), Tariff Act of 1930. Plaintiff claimed that the picks were properly classifiable by similitude to articles of wood, and that the shower curtain hooks were properly classifiable by similitude to household utensils of steel, under pars. 412 and 339, respectively, of said act. The court held that the imported floral ornamental plastic food picks SAMPLES, POTENT WITNESSES (see ARTIFICIAL FLOWERS; FLOWERS, SAMPLES, POTENT WITNESSES (see ARTIFICIAL FLOWERS; FOOD SHOWER CURTAIN HOOKS, PLASTIC (see ARTIFICIAL FLOWERS; FOOD ARUNDO DONAX BAMBOO (see WOOD STICKS; UNSPUN FIBROUS VEGETABLE MA- WOOD (see WOOD STICKS; UNSPUN FIBROUS VEGETABLE MA- ASBESTOS CLOTH OF; FABRIC, WOOL (see WOOL FABRIC; WOVEN FABRICS OF IN SIGNIFICANT AMOUNTS; EVIDENCE, BURDEN OF PROOF (see WOOL ASSEMBLED ABROAD, ARTICLES TRANSFORMERS (see AMERICAN GOODS RETURNED; TRANSFORM- ASSEMBLY PROCESSES ABROAD AMERICAN PRODUCTS (see AMERICAN GOODS RETURNED; TRANS- AUTOMOBILE SPOTLIGHTS Electric lighting equipment designed for motor vehicles (see ILLUM- Electric lighting equipment designed for motor vehicles (see SPOT- VACUUM CLEANERS; VACUUM CLEANERS (see VACUUM CLEANERS; AUXILIARY USE NOT CONTROLLING OF CLASSIFICATION (see PUMPS FOR LIQUIDS; BAGS, POLYETHYLENE MANUFACTURES OF GUTTA-PERCHA OR INDIA RUBBER, BY SIMILITUDE (see BALLS, NATURAL CORK CORK, ARTICLES OF (see CORK BALLS, NATURAL; FISHING TACKLE Page 426 |