sists of heavyweight cotton suede cloth which was assessed with duty at various rates pursuant to the provisions of paragraph 904 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, supplemented by Presidential notification, 90 Treas. Dec. 280, T.D. 53877, for cotton cloth, printed, dyed, or colored, of average yarn number, not over 60 and valued not over 90 cents per pound, or over 60 but not over 80 and valued not over $1.40 per pound, and also where applicable an additional 21⁄2 per centum ad valorem pursuant to the provisions of paragraph 904 (d) of said act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for the cotton cloth woven with eight or more harnesses. It is claimed in said protests that said cloth is properly dutiable at the rate of 11 per centum ad valorem pursuant to the provisions of paragraph 907 of said act, as modified by the General Agreement on Tariffs and Trade, supra, supplemented by Presidential Proclamation No. 3191, 92 Treas. Dec. 175, T.D. 54399, for waterproof cloth, wholly or in chief value of cotton or other vegetable fiber, but not in part of india rubber. These protests have been submitted for decision upon a written stipulation of counsel for the respective parties hereto which reads as follows: IT IS STIPULATED AND AGREED by and between counsel for the plaintiffs and the Assistant Attorney General for the United States: That the items marked "A", and checked JD (Import Spec's Initials) by Import Specialist John H. Devine (Import Spec's Name) on the invoices covered by the protests enumerated on the schedule attached hereto and made a part hereof, and assessed with duty at various rates within paragraph 904, Tariff Act of 1930, as modified, consist of Quality VV9 and 430 heavyweight cotton suede cloth, weighing 11 ounces or over per square yard, similar in all material respects to the merchandise the subject of N. Erlanger Blumgart & Co., Inc. v. United States, C.D. 3092, wherein the merchandise was held dutiable at 11 per centum ad valorem within paragraph 907 of said Act as modified by T.D. 51802 and supplemented by T.D. 54399. That the record in C.D. 3092 be incorporated and made a part of the record in the protests enumerated on the schedule attached hereto and made a part hereof, and that the protests be deemed submitted on this stipulation, the protests being limited to the items marked with the letter "A", as aforesaid, and abandoned as to all other items. Upon the agreed statement of facts and the cited authority, we hold the merchandise here in question, identified by invoice items, marked and checked as aforesaid, to be dutiable at the rate of 11 per centum ad valorem, as provided in said paragraph 907 of said act, as modified and supplemented, supra, as waterproof cloth, wholly or in chief value of cotton or other vegetable fiber, but not in part of india rubber. To the extent indicated, the specified claim in the protests is sustained. Judgment will be entered accordingly. (C.D. 3506) IMPERIAL INTERNATIONAL CORP. v. UNITED STATES Containers United States Customs Court, First Division Protest 66/17541 against the decision of the collector of customs at [Judgment in part for plaintiff.] (Decided July 2, 1968) Barnes, Richardson & Colburn for the plaintiff. Edwin L. Weisl, Jr., Assistant Attorney General, for the defendant. Before WATSON and MALETZ, Judges WATSON, Judge: This suit has been submitted for decision upon the following agreement between counsel for the respective parties: IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the Court, as follows: 1. That the items marked "A" and initialed A.E.N. (Import Specialist's Initials) by Import Specialist Allen E. Norman (Import Specialist's Name) on the invoice covered by the subject protest, and assessed with duty at the rate of 20% ad val. under Item 791.65, TSUS, consist of cases which are containers of usual types ordinarily sold at retail with the earphones with which they are imported. 2. That the protest was filed against said assessment under Sec. 514 of the Tariff Act of 1930 within 60 days after the date of liquidation of said entry, and that said protest is now pending before this Court on June 29, 1967, the effective date of Public Law 90-36, amending and extending the date for filing claims under Public Law 89-241, approved October 7, 1965. 3. That said merchandise was imported after August 31, 1963 and before December 6, 1965. 4. That before September 30, 1967 a request was filed with the Regional Commissioner of Customs at New York, the port of entry, for reliquidation and assessment of said merchandise at the rate of 15% ad val. under Item 684.70, which is the rate applicable to the earphones with which they are imported, by virtue of Sec. 4 of said Public Law 89-241. IT IS FURTHER STIPULATED AND AGREED that the subject protest be submitted on this stipulation, said protest being limited to the items marked "A" as aforesaid. Upon the agreed facts, we hold the merchandise covered by the entry and protest enumerated in schedule A, attached hereto and made a part hereof, assessed with duty at the rate of 20 per centum ad valorem under item 791.65 of the Tariff Schedules of the United States, is subject to duty in accordance with section 4, Tariff Schedules Technical Amendments Act of 1965, at the rate of 15 per centum ad valorem under item 684.70 of the Tariff Schedules of the United States, as containers of usual types ordinarily sold at retail with their contents. To the extent indicated, the protest is sustained. Judgment will issue accordingly. (C.D. 3507) J. E. BERNARD & Co., INC. v. UNITED STATES Miscellaneous products United States Customs Court, First Division Protest 65/25741-642 against the decision of the collector of customs at the port of Chicago [Judgment in part for plaintiff.] (Decided July 2, 1968) Schwartz & Lidstrom for the plaintiff. Edwin L. Weisl, Jr., Assistant Attorney General, for the defendant. Before WATSON and MALETZ, Judges WATSON, Judge: This suit has been submitted for decision upon the following agreement between counsel for the respective parties: IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the Court, as follows: 1. That the merchandise marked "A" and initialed JWS (Import Specialist's Initials) by Import Specialist John W. Shanahan (Import Specialist's Name) on the invoice covered by the subject protest and entry, and assessed with duty at 16% ad valorem under Item 790.45, TSUS, consists of artificial sausage casing, made from material which is not a cellulosic plastic material. 2. That the subject protest was filed under Sec. 514 of the Tariff Act of 1930, within 60 days after the liquidation of the subject entry, and that said protest was pending for decision by this Court on June 29, 1967, the effective date of Public Law 90-36, approved June 29, 1967, which amended and extended Public Law 89-241, approved October 7, 1965. 3. That said merchandise was entered after August 31, 1963 and before December 7, 1965. 4. That before September 30, 1967, a request was filed with the Regional Commissioner of Customs at the port of entry for reliquidation of the subject entry and assessment of duty at the rate of 12.5% ad valorem under Item 790.47, by virtue of section 83 of said Public Law 89-241, as amended, supra. IT IS FURTHER STIPULATED AND AGREED that the subject protest be submitted on this stipulation, said protest being limited to the merchandise marked "A" as aforesaid. Accepting this stipulation as a statement of fact, we hold the merchandise marked with the letter "A" and initialed J.W.S. by John W. Shanahan, Import Specialist, on the invoice accompanying the entry covered by the involved protest, properly dutiable in accordance with section 83, Tariff Schedules Technical Amendments Act of 1965, as amended, at the rate of 12.5 per centum ad valorem under item 790.47 of the Tariff Schedules of the United States as sausage casings, not specially provided for, of materials other than cellulosic plastic materials. To the extent indicated, the protest is sustained. In all other respects and as to all other merchandise, all the claims are overruled. Judgment will issue accordingly. Honey Rock melons, imported at Miami, Florida, from Panama, and classified in liquidation as cantaloups under 19 U.S.C.A., section 1001, paragraph 752, and assessed for duty at the rate of 35 percent ad valorem, were claimed by the importer to be classifiable under the provisions of paragraph 752 as modified by T.D. 51802 as other melons at the duty rate of 171⁄2 percent ad valorem. Witnesses for the importer testified that they had seen and inspected the imported melons, that such melons had a light to dark green skin, smooth and silky surface, were tender and easy to penetrate, that the imported melons were not cantaloups and were not referred to as cantaloups, and that they were called Honey Rock melons and were different from cantaloups in appearance and taste. A witness called by the Government testified, among other things, that he had not seen the imported melons, and that it was necessary to see them in order to make a proper identification of them. And the customs examiner of the imported melons described them as "Cantaloupe-type" melons. Three of the four witnesses who testified, as well as the lexicographical and other authorities indicate that the cantaloup has a hard, warty rind and pronounced ribs, and a yellowish, pale green skin. Held, upon the evidence the importer has made a prima facie showing that the imported melons are not cantaloups within the meaning of the trade agreement concession in paragraph 752. United States Customs Court, Third Division Protests 64/8182, 64/8183, and 64/8184 against the decision of the [Judgment for plaintiff.] (Decided July 2, 1968) Heiman & Crary (Eugene C. Heiman of counsel) for the plaintiff. Edwin L. Weisl, Jr., Assistant Attorney General (Morris Braverman, trial attorney), for the defendant. Before RICHARDSON and LANDIS, Judges; LANDIS, J., concurring RICHARDSON, Judge: The merchandise of these protests, consolidated for trial, is described on the invoices as "Melonies" and "Home Garden" and "Native" melons. The melons were exported from Panama, entered at Miami, Florida, and classified in liquidation as "cantaloupes" not entered during the period from August 1 to September 15, inclusive, under the provisions of 19 U.S.C.A., section 1001, paragraph 752 (paragraph 752, Tariff Act of 1930) and assessed for duty at the rate of 35 per centum ad valorem. The plaintiff-importer claims that the melons are dutiable as "other melons" under the provisions of paragraph 752 as modified by T.D. 51802 at the rate of 1712 per centum ad valorem. The competing tariff provisions read as follows: [Paragraph 752 - 1930 Act] Fruits in their natural state. . . and not specially provided for .. 35 per centum ad valorem. . [Paragraph 752 - as modified] Fruits (except watermelons) in their natural state, Cantaloups, when entered during the period any year-- Melons, other than cantaloups, when entered 171⁄2 ad val. |