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purpose other than that of a screwdriver. It is, in short, a device for turning screws, and should, therefore, be classified as a screwdriver under paragraph 396 of the Tariff Act of 1930, as modified.

Judgment will be entered accordingly.

(C.D. 2704)


Wooden slats

Wooden slats 110 of an inch thick, 1516 or 716 of an inch wide, and 74, 80, or 96 inches long, to be processed and cut to length after importation, for use in the production of folding doors, room dividers, screens, and blinds by interweaving with vinyl tape or cord, held free of duty as sa wed lumber, not further manufactured than planed and tongued and grooved, under paragraph 1803, Tariff Act of 1930, and subject to internal revenue tax under section 4551(1) of the Internal Revenue Code of 1954, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, and not free of duty as sticks suitable for sunshades under paragraph 1806, or dutiable as manufactures of wood, not specially provided for, under


Sunshades, in the tariff sense, are not awnings but articles used like parasols or umbrellas, covered with material and having


Stock wood articles molded by machine are included in the term "lumber, not further advanced than planed,” because planing includes molding. Best Moulding Corp. v. United States (Brown,

Alcantar & Brown, Inc., Party in Interest), 51 CCPA 7, C.A.D. 829. SAWED LUMBER, Nor FURTHER ADVANCED THAN PLANED-MANUFAC


Wood products, not processed beyond sawing and planing (including molding) do not lose their character as lumber by reason of having been dedicated to a particular use unless they are a new and different article, having a specific name and function, or an


One who seeks to show an imported article is not dedicated to a single use must do so by evidence establishing uses as of the date of importation, not the date of trial, but if the two dates are not widely separated and there is no evidence to the contrary, uses at the time of trial may be presumed to have remained unchanged from the time of importation. Aliter, when the dates are widely separated and there is evidence that changes have occurred.

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United States Customs Court, First Division Protest 63/3540 against the decision of the collector of customs at the port of

New York

[Judgment in part for plaintiff.]

(Decided June 8, 1966)

Allerton dec. Tompkins for the plaintiff.

John W. Douglas, Assistant Attorney General (Arthur H. Steinberg, trial attorney), for the defendant.

Before OLIVER, NICHOLS, and WATSON, Judges

NICHOLS, Judge: The merchandise involved in this case was entered in 1960 and 1961.1 It is described on the invoices as "Unwoven Wooden Blind Material, Mahogany Sticks” or “Unwoven Wooden Blind Material, Philippine Mahogany Slats," and is in the following sizes: 1516'' x 1/10" x 80"

716'' x 110' x 74" 15/16" x 110 x 96''

716'' x 110 x 96" It was assessed with duty at 1623 per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, and T.D. 52476, as manufactures in chief value of wood, not specially provided for. Four claims were made in the protest, one of which has been abandoned. Those remaining are (1) that the merchandise is free of duty under paragraph 1803 of said tariff act, as lumber not further manufactured than planed, and tongued, and grooved, but is subject to internal revenue tax under section 4551(1) of the Internal Revenue Code of 1954, as modified by the General Agreement on Tariffs and Trade, T.D. 51802; (2) that it is free of duty under paragraph 1806 of said tariff act as sticks of wood in the rough or not further advanced than cut into lengths suitable for sticks for sunshades, and (3) that it is dutiable at 10 per centum ad valorem under paragraph 1558 of said tariff act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D.52739, and T.D. 52827.

The pertinent provisions of the statutes are as follows: [Par. 412, as modified by T.D. 52373 and T.D. 52476,

supra) Manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for:

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Other (except *

1623% ad val. 1 The case was tried at New York and submitted before Judges Oliver and Wilson June 2, 1964. Plaintiff's brief was filed April 9, 1965. Defendant's brief was filed January 27, 1966.

* * *

? Formerly section 3424 of the Internal Revenue Code of 1939.


Par. 1803. Wood: (1) *** sawed lumber and timber, not further manufactured than planed, and tongued and grooved; * * * all the foregoing not specially provided for. [Section 4551(1) of the Internal Revenue Code

of 1954, as modified by T.D. 51802, supra] Lumber, including sawed timber, rough or planed or dressed on

or more sides (except



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* * *

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$1.50 per 1000 ft.

board measure Par. 1806. Woods: Sticks of partridge, and other woods not specially provided for, in the rough, or not further advanced than cut into length suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes.

[Free] [Par. 1558, as modified by T.D. 52739 and T.D.

52827, supra] Articles manufactured, in whole or in part, not specially provided for (except *)-

10% ad val. This case is a retrial of the issues involved in Morris Friedman v. United States, 51 Cust. Ct. 88, C.D. 2415, the record of which was incorporated herein. A summary of the facts in the incorporated record appears in that decision. The court held that the articles were properly classified by the collector as manufactures of wood on the ground that they had been ordered by specification in particular sizes, had been so far advanced to completion as articles that they could be used only for definite purposes, viz, with woven tape, and not generally as wood material.

The imported merchandise is represented by exhibit 1 in the incorporated case and exhibit 8 herein. These are slats 78 of an inch wide and 1/10 of an inch thick but in shorter lengths than the imported articles. The surfaces of the slats are smooth and the edges are smooth and rounded. Joseph Rosenfeld, president of the plaintiff corporation, who also testified in the previous case, stated that the slats are made from wood material, such as exhibit 7, which is a rough board about 4 inches wide and 1/4 of an inch thick. According to the witness, such boards are run through a machine having so-called planer cutters top and bottom, through whose operation the wood is cut into four slats, such as those in exhibit 8. The wood is also thinned down to a thickness of approximately 1/10 of an inch, the surfaces are planed, and the edges rounded. This is all done in one operation. The witness produced one of the planer cutters which are used on the Japanese machine, some of which he had purchased. It is a piece of metal, about 414 inches long, with one edge separated into four parts by five



triangular-shaped tips. The witness explained that the tips have to have a slight radius or thickness at the base or they would break off in one revolution. This thickness causes a slight roundness to be formed on the edges of the slats. According to Mr. Rosenfeld, it makes no difference whether the edges are square or rounded.

Mr. Rosenfeld testified that he orders the slats in 80- and 96-inch lengths, but they come in from an inch to an inch and a half longer. After importation, they are trimmed to make them uniform, sanded, sealed with a primer, tumbled in hot air, painted, dried, and brought to the looms where they are woven with vinyl. The woven product is trimmed and is ready for processing into various articles, such as room dividers, folding doors, and screens. Sixty-five to 70 percent of the slats used in weaving are painted. They are trimmed before painting in order not to waste paint and to cut off split ends.

The witness stated that sunshades or pull-up blinds are made by weaving slats together with cord every 4 inches, so that there are air spaces between the slats. They are made with a spring roller, or with a cord and pulley so that they roll up from the bottom. Slats are cut to various sizes for roll-up and pull-down shades. When the same material is used vertically, it forms a screen.

Mr. Rosenfeld testified that slats are ordered to specification, usually in 80- and 96-inch lengths, because a good part of the firm's work is done with those sizes and such slats may be cut down for making other articles. The slats never come in exactly the sizes ordered and it would require a larger stock to carry every individual size. The 80-inch size is used for door heights, but it is also cut down into shorter lengths for other purposes.

The firm sells finished slats cut to lengths ranging from 4 inches to 5 feet to purchasers who make other articles. All such slats are sanded and about 30 to 40 percent are painted according to the color selected by the purchaser.

One of the articles manufactured from such slats is the Tambour door which is made by gluing or laminating the slats to a cloth backing. Another article is a wall covering made by gluing the sticks to a paper backing. The slats are also used in small lengths for making parquet floors by do-it-yourself people, as designs in front of the cloth grill on speakers in Hi-Fi cabinets and in automobile backrests.

Plaintiff called two other witnesses, Alphonse Fiore and Dominick Lapetina, and defendant called two, John E. Hough and Fred F. Skeris. Mr. Fiore is vice president of Flushing Mills, Inc., which con

. verts or mills and planes and surfaces lumber to dimension moldings. He is a graduate of North Carolina State Forestry College, is a sales representative for many lumber companies, and is engaged in selling all types of lumber. Mr. Lapetina has been engaged in handling


woodworking machinery since 1940. Mr. Hough is president and general manager of the Hough Manufacturing Co., which makes folding doors, wood slats, wood panels, moldings, dimension stock, and the like. Mr. Skeris is mill foreman of the Brooklyn Molding Co. which makes moldings and dresses lumber. Their testimony dealt chiefly with the distinction between molded and planed lumber, and as to that issue is not summarized herein because it is apparently not relevant.

Mr. Fiore said that exhibits 1 and 8 are thin pieces of lumber derived from a log. They are called slats or slatted pieces of lumber in the trade. Other types of lumber that have specific names are laths, furring strips, base moldings, crown moldings, picture frame moldings, rough lumber, surface lumber, planed lumber, tongue and grooved lumber, shiplap lumber, posts, deals, and staves. His firm did not stock 1/10 of an inch mahogany slats because they had a limited use for a particular market, whereas lumber in the rough state is more versatile and can be converted to any type of lumber desired.

Mr. Hough was in agreement that exhibit 8 is known in the trade as a slat, but did not consider it to be lumber, but a specialized item manufactured from lumber, having more limited uses than lumber.

Mr. Hough testified that his firm produces woven slatted folding doors and has in the past manufactured shades and screens. His experience with slats like exhibit 1 was confined to woven slatted material used in such articles. He had heard of the uses described by Mr. Rosenfeld for the first time at the trial, although his firm was interested in finding markets for its slats. It had had no success except for incidental quantities, experimental products, occasional home crafting or noncommercial uses.

We take up plaintiff's claims in the order of the advantage plaintiff would derive from them if sustained. The claim for free entry under paragraph 1806 comes first as it would apparently exempt plaintiff from the internal revenue tax also.

Plaintiff's claim under paragraph 1806, is at first glance troublesome but consideration removes the difficulty. It is true that by Webster's New International Dictionary (2d edition, unabridged) the second of the two meanings given for "sunshade” is “an awning." The importations are, arguably,"sticks”—at least, as in "hockey stick," the word does not necessarily imply a cylindrical or natural wood shape. They are not processed beyond cutting to length, inasmuch as cutting to awning lengths is done after importation. They are "suitable” for awning uses even if not chiefly so used. The Government argues noscitur a sociis which we view as not conclusive by itself in light of the frequent disorderly arrangement of the old tariff sched

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