ABSTRACTS OF CUSTOMS COURT DECISIONS

Classification

The following abstracts of decisions of the United States Customs Court at New York are published for the information and guidance of officers of the customs and others concerned.

First Division.-Judges Webster J. Oliver and David J. Wilson.-Second Division.-Judges Charles D. Lawrence, Paul P. Rao, and Morgan Ford.-Third Division.-Judges Mary H. Donlon and Scovel Richardson.

BEFORE THE SECOND DIVISION, DECEMBER 23, 1963

No. 68190.-Rotel Corp. of America v. United States, protest 62/7286 (New York).

FOOD JUICERS-STEEL HOUSEHOLD UTENSILS-ELECTRICAL ELEMENT OR DEVICETRADE AGREEMENT.-Merchandise assessed at 17 percent ad valorem under the provision in paragraph 339, Tariff Act of 1930 (19 U.S.C. § 1001, par. 339), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for steel household utensils is claimed dutiable at 13 percent under the provision in paragraph 353 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for articles having as an essential feature an electrical element or device.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of food juicers similar in all material respects to those the subject of Abstract 65798, the claim of the plaintiff was sustained.

No. 68191.-John V. Carr & Son, Inc. v. United States, protests 60/19671, etc. (Detroit).

IRON ARTICLES-GRANULAR OR SPONGE IRON-TRADE AGREEMENT.-Merchandise assessed at 19 percent ad valorem under the provision in paragraph 397, Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for iron articles is claimed dutiable at 622 cents per ton under the provision in paragraph 301 (19 U.S.C. § 1001, par. 301), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), supplemented by Presidential proclamation (T.D. 52462), for granular or sponge iron, plus 35 cents per pound on the molybdenum content in excess of 0.2 percent, under said paragraph, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739). Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of granular or sponge iron similar in all material respects to that the subject of John V. Carr & Son, Inc. v. United States (50 Cust. Ct. 29, C.D. 2384), the claim of the plaintiff was sustained.

No. 68192.-Scope Instrument Corp. and Julius Feist v. United States, protests 58/4749 and 60/10135 (New York).

ARTICLES-TRADE

MAP MEASURES-MATHEMATICAL INSTRUMENTS-METAL AGREEMENT.—Map measures assessed at the appropriate rates, depending upon

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the date of entry, under the provision in paragraph 360, Tariff Act of 1930 (19 U.S.C. § 1001, par. 360), as modified, for mathematical instruments are claimed dutiable at 221⁄2 percent ad valorem under the provision in paragraph 397 (19 U.S.C. 1001, par. 397), as modified by the General Agreement on Tariffs and Trade (T.D. 51802), for metal articles, not specially provided for, or at 19 percent under said paragraph, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108).

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of map measures similar in all material respects to those the subject of Kaufman & Vinson Co. v. United States (44 Cust. Ct. 238, C.D. 2180), the claim of the plaintiffs was sustained.

BEFORE THE THIRD DIVISION, DECEMBER 23, 1963

No. 68193.-Davies Turner & Co. v. United States, protest 61/16787 (New York). AMERICAN GOODS RETURNED-Bobbins-CERTIFICATE OF EXPORTATION.-In this protest, 26 cases of bobbins were assessed at 19 percent ad valorem under paragraph 397, Tariff Act of 1930, as modified, for the reason that the certificate of exportation was not filed in accordance with the law and regulations. It is claimed that the merchandise is entitled to free entry under paragraph 1615, as amended by the Customs Administrative Act of 1938, as American goods returned.

Opinion by RICHARDSON, J. In accordance with stipulation of counsel that the applicable customs regulations have now been complied with as to the 12,274 bobbins included in the 26 cases, the claim of the plaintiff was sustained. Abstract 57104 followed.

No. 68194.-Alexander's Dept. Stores, Inc. v. United States, protest 62/13773 (New York).

SHORTAGE OF MERCHANDISE-NONIMPORTATION.-This protest is against the assessment of duty upon certain merchandise. Such assessment was made because the importer failed to file an affidavit of short shipment.

Opinion by RICHARDSON, J. It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that the case reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the case of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.

BEFORE THE SECOND DIVISION, DECEMBER 26, 1963

No. 68195.-American Shipping Co., Inc., et al. v. United States, protests 58/22549, etc. (New York).

COPPER, ENGRAVERS' PLATES, NOT GROUND TRADE AGREEMENT.—Merchandise assessed at 5 cents per pound under the provision in paragraph 381, Tariff Act of 1930 (19 U.S.C. § 1001, par. 381), as modified by the General Agreement on Tariffs and Trade (T.D. 51802), for copper engravers' plates, ground, is claimed dutiable at 3 cents per pound under the provision in said paragraph, as modified, supra, for copper engravers' plates, not ground.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of copper engravers' plates, not ground, the claim of the plaintiffs was sustained.

No. 68196.-California Radio & Electronics Co. et al. v. United States, protests 62/14586, etc. (Los Angeles).

METERS MECHANISMS SUITABLE FOR MEASURING THE FLOWAGE OF ELECTRICITY-ELECTRICAL ELEMENT OR DEVICE-TRADE AGREEMENT.-Merchandise assessed at the appropriate rates, according to the value of the imported articles, under the provision in paragraph 368 (a), Tariff Act of 1930 (19 U.S.C. § 1001, par. 368(a)), as modified by the trade agreement with Switzerland (T.D. 48093), for mechanisms suitable for measuring the flowage of electricity is claimed dutiable at 134 percent ad valorem under the provision in paragraph 353 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for articles having as an essential feature an electrical element or device.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of "VU" meters similar in all material respects to those the subject of Universal Foreign Service, Inc., et al. v. United States (47 Cust. Ct. 183, C.D. 2300), and volt-ohm-milliampere meters the same in all material respects as those the subject of United States v. G. L. Electronics, Inc., et al. (49 CCPA 111, C.A.D. 804), the claim of the plaintiffs was sustained.

DECISIONS ON APPLICATIONS FOR REHEARINGS
DECEMBER 23, 1963

No. 68197.-William Adams, Inc. v. United States, protest 61/12654.-TABLE OR HOUSEHOLD ARTICLES, COMPOSED OF DECORATED GLASS.-C.D. 2419. Plaintiff's application for rehearing denied.

No. 68198.-Austen Display, Inc. v. United States, protests 300157-K, 58/13224, and 58/8930. Protests abandoned November 20, 1963. (Not published.) (Initial No. 252688-K.) Plaintiff's application for rehearing granted.

BEFORE THE SECOND DIVISION, DECEMBER 30, 1963

No. 68199.-E. R. Samsey & Company v. United States, protests 62/1, 63/238, 62/5898 (Portland, Oreg.).

STEEL ARTICLES-STEEL BANDSAWS-TRADE AGREEMENT.-Merchandise assessed at 19 percent ad valorem under the provision in paragraph 397, Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for steel articles is claimed dutiable at 10 percent under the provision in paragraph 340 (19 U.S.C. § 1001, par. 340), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), supplemented by Presidential proclamation (T.D. 52462), for steel bandsaws, finished or further advanced than tempered and polished.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of steel bandsaws in coils similar in all material respects to those the subject of J. E. Bernard & Co., Inc. v. United States (50 Cust. Ct. 41, C.D. 2386), the claim of the plaintiff was sustained.

No. 68200.-Ohio Radio Manufacturing Co. and Harper, Robinson & Co. v. United States, protests 61/16693 and 61/23066 (San Francisco).

TESTERS AND METERS-MECHANISMS SUITABLE FOR MEASURING THE FLOWAGE OF ELECTRICITY-ELECTRICAL ELEMENT OR DEVICE-TRADE AGREEMENT.-Merchandise assessed at the appropriate rates, according to the value of the imported articles, under the provision in paragraph 368(a), Tariff Act of 1930 (19 U.S.C. § 1001, par. 368 (a)), as modified by the trade agreement with Switzerland (T.D.

48093), for mechanisms suitable for measuring the flowage of electricity is claimed dutiable at 13 percent ad valorem under the provision in paragraph 353 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for articles having as an essential feature an electrical element or device.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of testers, multitesters, and S-meters similar in all material respects to those the subject of United States v. G. L. Electronics, Inc., Arrow Sales, Inc. (49 CCPA 111, C.A.D. 804), the claim of the plaintiffs was sustained.

No. 68201.-Barnett Customs Brokers et al. v. United States, protests 63/1123, etc. (Los Angeles).

METERS MECHANISMS SUITABLE FOR MEASURING THE FLOWAGE OF ELECTRICITY-ELECTRICAL ELEMENT OR DEVICE-TRADE AGREEMENT.-Merchandise assessed at the appropriate rates, according to the value of the imported articles, under the provision in paragraph 368 (a), Tariff Act of 1930 (19 U.S.C. § 1001, par. 368(a)), as modified by the trade agreement with Switzerland (T.D. 48093), and the supplemental trade agreement with Switzerland (T.D. 53832), for mechanisms suitable for measuring the flowage of electricity is claimed dutiable at 134 percent ad valorem under the provision in paragraph 353 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for articles having as an essential feature an electrical element or device.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of milliammeters or volt-ohm-milliampere meters similar in all material respects to those the subject of United States v. G. L. Electronics, Inc., Arrow Sales, Inc. (49 CCPA 111, C.A.D. 804), the claim of the plaintiffs was sustained.

BEFORE THE FIRST DIVISION, DECEMBER 31, 1963

No. 68202.-Judson Sheldon International Corp. v. United States, protest 60/19063 (A) (New York).

ROTARY LAUAN "VEE-GROOVED" PLYWOOD-PHILIPPINE ARTICLE.

OLIVER, Chief Judge: This protest involves certain so-called rotary lauan "vee-grooved" plywood, exported in January 1959, from the Philippines by Timber Exports, Inc., of Manila, Philippines. The merchandise was classified under the provisions of paragraph 405 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (86 Treas. Dec. 121, T.D. 52739), which reads as follows: