PAPER CUTTERS-Continued ELECTRICAL: MACHINES, NOT PROVIDED FOR-Continued 372, and the motors were separately classifiable under the eo nomine WITH ELECTRIC MOTORS; ENTIRETIES, DOCTRINE OF (see PAPER CUT- PARTS Automobile parts (see AUTOMOBILES, PARTS OF; ENGINES, Not provided for; table or household articles (see GLASSWARE, V. articles in unfinished condition (see GLASSWARE, DECORATED; TABLE OR HOUSEHOLD ARTICLES, C.D. 2670). REPLACEMENT; NOT INTEGRAL PART OF ENTIRETY (see FURNACES, MELTING; MACHINES, NOT SPECIALLY PROVIDED FOR, C.D. 2644). PERSONAL DELIVERY, WHAT CONSTITUTES APPRAISEMENT, NOTICE OF (see APPRAISEMENT, VOID; NOTICE PIGMENTS, NOT SPECIALLY PROVIDED FOR PAINTS OR STAINS (see USE, SPECIFIC V. GENERAL DESIGNATION; PAINTS OR STAINS CONTAINING ALCOHOL, C.D. 2606). PISTOLS ENTIRETIES (see ENTIRETIES, DOCTRINE OF; MERCHANDISE Parts of; BARRELS AND FRAMES (see ENTIRETIES, DOCTRINE OF; PLANTERS, HANGING BASKETS (see WOOD, MANUFACTURES OF; BASKETS, C.D. 2662). PLASTIC MUGS MUGS, EARTHENWARE DONLON, J.-Certain plastic mugs, classified as "nonenumerated manufactured articles," dutiable under par. 211, Tariff Act of 1930, by virtue of the similitude provision of par. 1559, were claimed to be classifiable under par. 1558, as "nonenumerated manufactured articles," but without operation of the similitude provision. Overruling the protest, the court held that the plastic mugs, concedely nonenumerated manufactured articles that are similar in use to earthenware mugs, an article enumerated in par. 211, were properly classified under par. 211, by similitude in use to such earthenware mugs, notwithstanding they are of plastic materials which do not have a nonvitrified absorbent body. NICHOLS, J.-Concurring-There is no language in par. 211, exclusionary of similitude classification, and no authority holding that par. 211 is exclusionary. RICHARDSON, J.-Dissenting-The imported merchandise does not have a nonvitrified absorbent body, and not meeting the statutory specifications, must be excluded from classification under par. 211, and should be classified under par. 1558, as a "nonenumerated article, not specially provided for." National Silver Co., C.D. 2666___ Appealed to U.S. Court of Customs and Patent Appeals, Appeal 5259. NONENUMERATED MANUFACTURED ARTICLES (see PLASTIC MUGS; Page 442 401 PLYWOOD CROWNBOARD (see PLYWOOD; HARDBOARD CORES WITH LA- HARDBOARD CORES WITH LAUAN VENEERS Merchandise consisting of layers of veneer with a hardboard core, was improperly classified as "plywood" under par. 405, Tariff Act of 1930. Inasmuch as the hardboard cost was greater than that of the other components of the merchandise, the court found that it was in chief value of hardboard, and following decisions holding that hardboard is a type of pulpboard made of wood pulp, held the merchandise was classifiable under par. 1403, Tariff Act of 1930, as "manufactures of pulp, not specially provided for." Borneo Sumatra Trading Co., C.D. 2624)PREMATURE PROTESTS PROTESTS, TIMELINESS OF (see PROTESTS, TIMELINESS OF; PRESI- PRESIDENTIAL PROCLAMATION, INVALID PROTESTS, TIMELINESS OF (see PROTESTS, TIMELINESS OF; PRESI- PRESSERS, FRUIT ELECTRICAL ELEMENT OR DEVICE (see MACHINES, NOT SPECIALLY MACHINES, NOT SPECIALLY POVIDED FOR (see MACHINES, NOT PRESSES HIGH PRESSURE; MACHINES Certain high pressure presses, imported with drive motors, were Arn WITH ELECTRIC MOTORS; ENTIRETIES, DOCTRINE OF (see PRESSES, PRESUMPTION OF CORRECTINESS ABANDONMENT OF COLLECTOR'S CLASSIFICATION (see KNIFE, HUNT- BURDEN OF PROOF (see TRANSPARENCIES; LITHOGRAPHIC COLLECTOR'S CLASSIFICATION (see TRANSPARENCIES; LITHO- NEWLY CLAIMED CLASSIFICATION (see VINE LEAVES IN BRINE; NOTICE OF APPRAISEMENT (see APPRAISEMENT, VOID; NOTICE OFFICIAL ACTS (see FROSTINGS, GLASS; FROSTINGS, GROUND OFFICIAL ACTS (see MOTIONS FOR REHEARING; EVIDENCE, OVERCOME BY SAMPLES AND PICTURES (see WOOD, MANUFACTURES PROTESTS AMERICAN MANUFACTURE'S; TIMEPIECE MOVEMENTS (see TIMEPIECE The subject protests were insufficient for they failed to convey what Page 166 416 PROTESTS-Continued COLLATERAL SUPPORT FOR, INSUFFICIENT-Continued for the rule is that at the time of making its protest, the protestant must sufficiently convey to the collector the particular objection it has in mind. Import Motors of Chicago, Inc., Abstract 69794.. CONTENT OF; SUFFICIENCY AT TIME OF MAKING (see PROTESTS, COLLATERAL SUPPORT FOR, INSUFFICIENT, Abstract 69794). DISMISSAL OF; DUTIES, NONPAYMENT OF INCREASED (see JURISDICTION OF U.S. CUSTOMS COURT; DUTIES, NONPAYMENT OF UPON GOODS WITHDRAWN FROM WAREHOUSE, C.D. 2660). PREMATURE; LIQUIDATION VOID (see PROTESTS, TIMELINESS OF; PRESIDENTIAL PROCLAMATION, INVALID, C.D. 2621). SUFFICIENCY OF Certain protests which disclosed only the numbers and dates of the entries together with statements that the protests were filed "on the basis of classification of merchandise," were dismissed for noncompliance with the provisions of sec. 514, Tariff Act of 1930, in that the collector was not fully informed as to all the essential facts relating to the objections of the protestants herein. Wieboldt International Div. Wieboldt Stores, Inc., C.D. 2626_ SUFFICIENCY OF (see FACEMASKS; RUBBER, MANUFACTURES SUFFICIENCY OF (see PROTESTS, COLLATERAL SUPPORT FOR, SUFFICIENCY OF; INCONSISTENT CLAIMS (see AUTOMOBILES, PARTS TIMELINESS OF Collector's report; presumption of correctness (see PROTESTS, TIME- Court's power to determine (see PROTESTS, TIMELINESS OF; Due diligence (see MOTIONS FOR REHEARING; EVIDENCE, Entry papers unavailable (see PROTESTS, TIMELINESS OF; Jurisdiction of U.S. Customs Court (see PROTESTS, TIMELINESS An earlier order, denying motions to dismiss the protests on the The order was held to have established the law of the case to the Premature protests (see PROTESTS, TIMELINESS OF; PRESI- A liquidation based on a Presidential proclamation (No. 3211, PROTESTS-Continued Presidential proclamation, invalid-Continued premature, and that it is the duty of the collector to make a valid Reliquidation, collector's refusal of (see PROTESTS, TIMELINESS When issue may be raised (see PROTESTS, TIMELINESS OF; PULP, MANUFACTURES OF, NOT SPECIALLY PROVIDED FOR; HARDBOARD CORES WITH LAUAN VENEERS (see PLYWOOD; HARDBOARD CORES VENEERED (see PLYWOOD; HARDBOARD CORES WITH LAUAN PUMPS, BICYCLE MACHINES, NOT SPECIALLY PROVIDED FOR NICHOLS, J.-Certain bicycle pumps, classified as "articles of metal" under par. 397, Tariff Act of 1930, were properly dutiable as claimed, as "machines, not specially provided for," under par. 372. Legislative history shows that Congress intended pumps, such as the subject ones, to be classified as "machines." RAO, C. J.-Concurring-on the basis of decisions of the Court of Customs and Patent Appeals, which liberally interpret the term "machine," so as to include the subject pump. FORD, J.-Dissenting for the reason that there is no indication RAW OR NONENUMERATED UNMANUFACTURED ARTICLES EVIDENCE, SUFFICIENCY OF (see FERROSILICON; ABRASIVE SIMILARITY OF SUBJECT MATTER (see AUTOMOBILES, PARTS OF; REFUND, CLAIM FOR MERCHANDISE LANDED BUT NOT FOUND DONLON, J.-Plaintiff's application for refund of duties on six bales of wool that were discovered missing from a bonded warehouse was denied by the collector because it was not timely filed in accordance with sec. 15.1(a), Customs Regulations of 1954. The court, applying the principles that tariff duties accrue on merchandise at the time it crosses the customs line and that exemption from the payment of duties on merchandise lost or destroyed must be founded upon express statute or regulations, found that there was no statutory relief for duties on merchandise missing after it passes the customs line except for merchandise missing from the appraiser's stores. Therefore, inasmuch as the subject claim was filed with respect to landed merchandise later found to be missing from a bonded warehouse, the court held there was no statutory or regulatory authority for such a claim and overruled the protest. RICHARDSON, J.-Dissenting-Citing sec. 15.8(a), of the Customs TIMELINESS OF (see REFUND, CLAIM FOR; MERCHANDISE Page 143 284 9 REGULATIONS, COMPLIANCE WITH SCRAP METAL FOR REMANUFACTURE ONLY (see SCRAP METAL; ALU- REHEARING GRANTED DRAWTWISTER MACHINES (see DRAWTWISTER MACHINES, PARTS OF; MACHINERY, TEXTILE, EXCEPT FILAMENT, Abstract 69811). RELATIVE SPECIFICITY ALL ARTICLES OF EVERY DESCRIPTION V. MANUFACTURES OF (see GLASS- EO NOMINE V. GENERAL DESCRIPTION (see FISH, PREPARED OR USE, SPECIFIC V. GENERAL DESIGNATION (see USE, SPECIFIC V. RELIGIOUS ARTICLES USE, UTILITARIAN (see HOUSEHOLD UTENSILS; MENORAH CAN- RELIQUIDATION, COLLECTOR'S REFUSAL OF PROTEST, TIMELINESS OF (see PROTESTS, TIMELINESS OF; PRESI- REMAND TO SINGLE JUDGE APPRAISEMENT, VOID (see APPRAISEMENT, VOID; NOTICE OF LIQUIDATION, PREMATURE (see MACHINES, NOT SPECIALLY PRO- RUBBER, MANUFACTURES OF FACEMASKS (see FACEMASKS; RUBBER, MANUFACTURES OF, POTENT WITNESS; BASKET (see SLED, RATTANCORE; WOOD, MANU- SAWS, CIRCULAR DADOS (see DADOS; SAWS, CIRCULAR, C.D. 2689). ENTIRETIES, DOCTRINE OF (see DADOS, SAWS, CIRCULAR, C.D. 2689). SCRAP, METAL ALUMINUM INGOTS In order to bring his merchandise within the statutory definition of "metal scrap" (Public Law 81-869) an importer must present evidence to show that the merchandise had its origin in materials or articles which were "second-hand waste or refuse, or are obsolete, defective, or damaged," and must establish that it is fit only to be remanufactured. Therefore, inasmuch as there was an absence of proof as to these issues, the protests were overruled and the subject merchandise, consisting of aluminum ingots was held to have been properly classified under par. 374, Tariff Act of 1930. Alloys & Chemicals Co., Inc., et al., C.D. 2609 FOR REMANUFACTURE ONLY; REGULATIONS, COMPLIANCE WITH (see SCREWDRIVERS EO NOMINE DESIGNATION (see SCREWDRIVERS, ILLUMINATED; ENTIRETY, DOCTRINE OF (see SCREWDRIVERS, ILLUMINATED; 38 |