Page CONSTRUCTION-Continued TARIFF ACT OF 1930 Par. 201 (a) (see FIRE BRICK, C.D. 4562). 1514 (see FIRE BRICK, C.D. 4562). Sec. 2(b) (see SURCHARGE, VALIDITY OF, C.D. 4550). 336 (see SURCHARGE, VALIDITY OF, C.D. 4550). 350 (a) (6) (see SURCHARGE, VALIDITY OF, C.D. 4550). TARIFF SCHEDULES OF THE UNITED STATES General Headnotes and Rules of Interpretation 4(d) (see SURCHARGE, VALIDITY OF, C.D. 4550). 6(a) (see USUAL CONTAINERS, C.D. 4551). 6(b) (i) (see USUAL CONTAINERS, C.D. 4551). 6(b) (ii) (see USUAL CONTAINERS, C.D. 4551). 10(c) (i) (see RADIO-PHONOGRAPH-TAPE PLAYER COMBI- 10(h) (see CAST-IRON ARTICLES NOT ALLOYED AND NOT 112.30 (see USUAL CONTAINERS, C.D. 4551). 168.35 (see REFUND OF DUTY AND TAX, C.D. 4563). 202.66 (see MOLDINGS, WOOD, C.D. 4576). 206.60 (see MOLDINGS, WOOD, C.D. 4576). 363.30 (see TEXTILE FURNISHINGS, C.D. 4572). 366.60 (see TEXTILE FURNISHINGS, C.D. 4572). 366.63 (see TEXTILE FURNISHINGS, C.D. 4572). 382.03 (see ADMINISTRATION, C.D. 4558). 531.27 (see TANK BLOCKS, C.D. 4553). 531.39 (see TANK BLOCKS, C.D. 4553). 608.87 (see STEEL SHEETS, ENAMEL COATED, C.D. 4554). 620.32 (see ALLOY, C.D. 4559). 646.40 (see RIVETS, C.D. 4575). 646.41 (see RIVETS, C.D. 4575). 650.89 (see CAST-IRON ARTICLES NOT ALLOYED AND NOT 653.35 (see ILLUMINATING ARTICLES, C.D. 4561). (see ILLUMINATING ARTICLES AND PARTS, OF BRASS, 653.37 (see ILLUMINATING ARTICLES, C.D. 4561). (see ILLUMINATING ARTICLES AND PARTS, OF BRASS, 653.39 (see ILLUMINATING ARTICLES AND PARTS, OF 653.95 (see ILLUMINATING BRASS, C.D. 4570). 654.00 ARTICLES AND PARTS, OF (see FAUCETS, WATER, C.D. 4568). (see ILLUMINATING ARTICLES, C.D. 4561). (see ILLUMINATING ARTICLES AND PARTS, OF BRASS, 657.09 (see CAST-IRON ARTICLES NOT ALLOYED AND NOT 657.20 (see ILLUMINATING ARTICLES AND PARTS, OF BRASS, (see RIVETS, C.D. 4575). (see STEEL SHEETS, ENAMEL COATED, C.D. 4554). CONSTRUCTION-Continued TARIFF SCHEDULES OF THE UNITED STATES-Continued Item-Continued 657.35 (see ILLUMINATING ARTICLES AND PARTS, OF 657.50 (see ALLOY, C.D. 4559). 660.44 (see ENGINES, MARINE, C.D. 4571). 678.50 (see RADIO-PHONOGRAPH-TAPE PLAYER COMBINA- 680.20 (see FAUCETS, WATER, C.D. 4568). 680.22 (see WASHERS, FAUCET, C.D. 4555). 680.45 (see ENGINES, MARINE, C.D. 4571). 685.30 (see RADIO-PHONOGRAPH-TAPE PLAYER COMBINA- 685.50 (see RADIO-PHONOGRAPH-TAPE PLAYER COMBINA- 688.40 (see RADIO-PHONOGRAPH-TAPE PLAYER COMBINA- 694.60 (see AIRCRAFT SEATS, C.D. 4552). 696.15 (see ENGINES, MARINE, C.D. 4571). 700.53 (see FOOTWEAR, OTHER, C.D. 4556). 700.55 (see FOOTWEAR, OTHER, C.D. 4556). 727.02 (see AIRCRAFT SEATS, C.D. 4552). 727.55 (see AIRCRAFT SEATS, C.D. 4552). 730.19 (see AMERICAN GOODS RETURNED, C.D. 4564). 734.20 (see BASEBALL GAME, C.D. 4574). 734.56 (see BASEBALL GAME, C.D. 4574). 737.80 (see BASEBALL GAME, C.D. 4574). (see BASEBALL GAME, C.D. 4574). (see TOYS, C.D. 4566). 745.72 (see SURCHARGE, VALIDITY OF, C.D. 4550). 750.65 (see ASSEMBLED ARTICLES, C.D. 4560). 772.97 (see TOYS, C.D. 4566). 773.25 (see WASHERS, FAUCET, C.D. 4555). 774.60 (see WASHERS, FAUCET, C.D. 4555). 800.00 (see AMERICAN GOODS RETURNED, C.D. 4564). (see ASSEMBLED ARTICLES, C.D. 4560). (see USUAL CONTAINERS, C.D. 4551). 808.00 (see USUAL CONTAINERS, C.D. 4551). 948.00 (see SURCHARGE, VALIDITY OF, C.D. 4550). Schedule 3, part 5, subpart B, headnote 1(a) (see TEXTILE FUR- Schedule 6 Part 2 Headnote 1 (see STEEL SHEETS, ENAMEL COATED, C.D. Subpart B Headnote 3(g) (see STEEL SHEETS, ENAMEL COATED, Headnote 3(g) (i) (see STEEL SHEETS, ENAMEL COATED, Part 3, subpart G, headnote 1 (see STEEL SHEETS, ENAMEL Schedule 7 Part 3, subpart A Headnote 2(c) (see ACCORDIONS, C.D. 4577). Headnote 3 (see ACCORDIONS, C.D. 4577). Part 4, subpart A, headnote 1 (see AIRCRAFT SEATS, C.D. Page CONSTRUCTION-Continued TARIFF SCHEDULES OF THE UNITED STATES-Continued Schedule 7-Continued Part 5, subpart E, headnote 1 (iii) (see BASEBALL GAME, C.D. Schedule 8, part 1, subpart C, headnote 1 (see USUAL CONTAIN- Technical Amendments Act of 1965, P.L. 89-241, sec. 57 (see FOOT- TRADE EXPANSION ACT OF 1962, SECS. 201 (a) (see SURCHARGE, VALIDITY OF, C.D. 4550). 252 (a) (3) (see SURCHARGE, VALIDITY OF, C.D. 4550). 255(a) (b) (see SURCHARGE, VALIDITY OF, C.D. 4550). 351 (see SURCHARGE, VALIDITY OF, C.D. 4550). 352 (see SURCHARGE, VALIDITY OF, C.D. 4550). TRADING WITH THE ENEMY ACT OF 1917, SECS. 3a (see SURCHARGE, VALIDITY OF, C.D. 4550). 5 (sec SURCHARGE, VALIDITY OF, C.D. 4550). 5(a) (see SURCHARGE, VALIDITY OF, C.D. 4550). 5(b) (see SURCHARGE, VALIDITY OF, C.D. 4550). 11 (see SURCHARGE, VALIDITY OF, C.D. 4550). U.S. CODE Title 19, secs. 1336 (see SURCHARGE, VALIDITY OF, C.D. 4550). 1563 (a) (1964) (see REFUND OF DUTY AND TAX, C.D. 4563). 1885 (a) (b) (see SURCHARGE, VALIDITY OF, C.D. 4550). 1981 (see SURCHARGE, VALIDITY OF, C.D. 4550). Title 26, sec. 5001(a) (1964) (see REFUND OF DUTY AND TAX, Title 28, secs. 255 (see SURCHARGE, VALIDITY OF. C.D. 4550). 2632 (f) (1970) (see REFUND OF DUTY AND TAX, C.D. 4563). 5008 (a) (1964) (see REFUND OF DUTY AND TAX, C.D. 4563). U.S. CODE ANNOTATED Title 19, sec. 1521 (see ADMINISTRATION, C.D. 4558). Title 22, sec. 1934 (a) (b) (see AMERICAN GOODS RETURNED, C.D. U.S. CODE APP., TITLE 50, SEC. 5(b) (see SURCHARGE, VALIDITY OF, CONTAINERS, USUAL FISH, CANNED TUNA (see USUAL CONTAINERS, C.D. 4551). CROSS-MOTION FOR SUMMARY JUDGMENT (see CAST-IRON ARTICLES NOT ALLOYED AND NOT MALLE- SUMMARY JUDGMENT, MOTION FOR (see SURCHARGE, VALIDITY OF, CUSTOMS OFFICIALS, MISREPRESENTATION BY PROTEST TIMELY (see REFUND OF DUTY AND TAX, C.D. 4563). DEDICATED TO USE AS FRAMES WOOD MOLDINGS (see MOLDINGS, WOOD, C.D. 4576). DEDICATION FOR USE AS A SHEAR BLADE UNFINISHED ARTICLES (see CAST-IRON ARTICLES NOT ALLOYED AND NOT MALLEABLE, C.D. 4569). DEFINITION (see WORDS AND PHRASES). DISKS (see FIRE BRICK, C.D. 4562). DISMISSAL OF ACTION, MOTION FOR SUMMARY JUDGMENT AND (see REFUND OF DUTY AND TAX, C.D. 4563). Page DUTY AND TAX, REFUND OF (see REFUND OF DUTY AND TAX, C.D. 4563). EARTHY OR MINERAL SUBSTANCES, ARTICLES OF (see FIRE EJUSDEM GENERIS (see FOOTWEAR, OTHER, C.D. 4556). WITH TAPS, COCKS AND VALVES; FAUCETS, CENTERSET (see FAUCETS, ELECTRONIC MUSICAL INSTRUMENTS Electronic sound, capacity to produce (see ACCORDIONS, C.D. 4577). SOUND, CAPACITY TO PRODUCE; ELECTRONIC MUSICAL INSTRUMENTS (see ENGINES AND OUTDRIVES Entireties, not (see ENGINES, MARINE, C.D. 4571). Parts of yachts or pleasure boats (see ENGINES, MARINE, C.D. 4571). MARINE; INTERNAL COMBUSTINE ENGINES Certain marine engines and outdrives imported at Seattle and New York were classified, in the case of the Seattle entry, under items 660.44 (engines) and 696.15 (outdrives), and in the case of the New York entries, under item 696.15 (engines and outdrives), Tariff Schedules of the United States. The plaintiff claimed that the engines and outdrives were separate articles, and that the engines should be classified under TSUS item 660.44 and the outdrives under TSUS item 680.45, as fixed ratio speed changers. The court held that the engines and outdrives could not be deemed an entirety for tariff purposes, but must be treated as separate entities; that as separate entities classification of the outdrives was controlled by the holding of the Court of Customs and Patent Appeals in C.A.D. 1076 classifying them as fixed ratio speed changers under item 680.45; that the engines were properly classifiable under item 660.44; and that as no separate values were returned for the engines and outdrives covered by the New York entries, the appraisements and liquidations under these New York entries were null and void, necessitating remand proceedings pursuant to 28 U.S.C.A., sec. 2636(d). Judgment was rendered accordingly. Eaton Manufacturing Co. et al., C.D. 4571__ ENTIRETIES, NOT ENGINES AND OUTDRIVES (see ENGINES, MARINE, C.D. 4571). EO NOMINE DESIGNATION REFRACTORY BRICKS (see TANK BLOCKS, C.D. 4553). EQUITABLE ESTOPPEL MISREPRESENTATION BY CUSTOMS OFFICIALS (see REFUND OF DUTY ESTOPPEL AGAINST UNITED STATES; STATUTE OF LIMITATIONS (see REFUND OF BY SILENCE; AFFIRMATIVE DUTY TO SPEAK, NO (see REFUND OF DUTY EVIDENCE, WEIGHT OF (see FOOTWEAR, OTHER, C.D. 4556). LEGISLATIVE POWERS (see SURCHARGE, VALIDITY OF, C.D. 4550). WASHERS Hand-operated and check taps, parts of (see WASHERS, FAUCET, Parts of hand-operated and check taps (see WASHERS, FAUCET, Page 181 FAUCET-Continued WASHERS-Continued Rubber or plastics, articles, not specially provided for, of (see WASH- FAUCETS Ejusdem generis with taps, cocks and valves (see FAUCETS, WATER, More than taps and cocks (see FAUCETS, WATER, C.D. 4568). COMBINATION Articles, not specially provided for, of a type used for household use More than taps and cocks, not (see FAUCETS, WATER, C.D. 4568). WATER; METAL PRODUCTS Certain water faucets were classified as taps, cocks and valves, under item 680.20, Tariff Schedules of the United States, and were claimed to be classifiable as either sanitary wares or parts thereof, or as articles not specially provided for of a type used for household use. Defendant alternatively claimed that the imported articles were classifiable as "similar devices*** used to control the flow of liquids, gases, or solids." On the record presented the court held that the imported combination faucets, comprised of hot and cold water valves and a common spout, were within the common meaning of the terms "taps" and "cocks" as used in item 680.20. The court also held that the imported centerset faucets, which comprised a "pop-up" valve as well as hot and cold water valves, were more than "taps" or "cocks" within the common meaning of those terms, as used in item 680.20, but that they were properly dutiable under item 680.20 as "similar devices *** used to control the flow of liquids ***" since such faucets were ejusdem generis with taps, cocks and valves enumerated eo nomine. Accordingly, the protest was overruled. Durst Indusries, Inc., C.D. 4568--- FIRE BRICK ABRASIVES (see FIRE BRICK, C.D. 4562). COMMON MEANING (see FIRE BRICK, C.D. 4562). DISKS (see FIRE BRICK, C.D. 4562). EARTHY OR MINERAL SUBSTANCES, ARTICLES OF Certain hollow tubes, rings and dishes of silicon carbide were classified as articles, wholly or in chief value of earthy or mineral substances, not specially provided for, under par. 214, Tariff Act of 1930. The plaintiff claimed that the importations were properly classifiable as "fire brick" under par. 201(a), or, alternatively, as manufactures in chief value of artificial abrasive, under par. 1514, of said act. The court held that the tariff term "fire brick" in 1930 did not commonly include all articles used to resist heat, but only those heatresistant articles used in the construction of lining for furnaces, ovens, and similar installations; that the imported articles, consisting as they did of hollow tubes, rings and disks of silicon carbide, which were assembled into a chamber on a kiln car and filled with a mixture of iron ore, coke and limestone that was passed into a furnace to reduce the iron ore into sponge iron, were not "fire brick"; and that although the imported articles were in chief value of silicon carbide-which is an artificial abrasive within the meaning of par. 1514-they did not come within the purview of that paragraph since they were not used as an abrasive but as refractory items. Accordingly, plaintiff's claims were overruled. John C. Rogers & Co., Inc., a/c Hoeganaes Sponge Iron Corp., C.D. 4562__. Appealed to U.S. Court of Customs and Patent Appeals, Appeal 75–14 Page 160 119 |