D mutuality of retaliation as well as reciprocity. The law of the United States makes no exceptions for or against Great Britain. Each country fixes the rate at which the countervailing duty shall be assessed. By its provisions the German treaty precludes any possibility of the foregoing interpretation, and we therefore sustain the protest claim for free entry of the cement here in question and reverse the decision of the collector. Judgment will be entered accordingly. (T. D. 47494) Saw teeth-Parts of power-driven circular saws used solely in cutting wood logs TACOMA SAW & SUPPLY Co. v. UNITED STATES Saw teeth, specially constructed and designed and exclusively employed in a particular power-driven circular saw used solely to cut wood logs, are properly dutiable at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for, rather than at but 271⁄2 per centum ad valorem under paragraph 372 of said act as parts of machines not specially provided for, as classified by the collector, or at but 20 per centum ad valorem under the provision in paragraph 356 of said act for "cutting knives and blades used in power or hand machines ", as claimed by the plaintiff. Being parts of a machine which is specially and eo nomine provided for in paragraph 340 of said act, these saw teeth may not be classified under paragraph 372 as parts of a machine which is not specially provided for. Alex Murphy & Co. v. United States, T. D. 40691, G. A. 8941, 47 Treas. Dec. 190 (affirmed in Murphy v. United States, 13 Ct. Cust. Appls. 256, T. D. 41201). And since there is no special provision therefor, these saw teeth must be relegated for tariff classification to the general provision in paragraph 397 of said act for manufactures of metal not specially provided for. United States Customs Court, Second Division Protest 685102-G against the decision of the collector of customs at the port of Seattle [Judgment for defendant.] (Decided January 23, 1935) Lawrence & Tuttle (Frank L. Lawrence of counsel) for the plaintiff. Before TILSON, KINCHELOE, and DALLINGER, Judges DALLINGER, Judge: This is a suit against the United States, arising at the port of Seattle, brought to recover certain customs duties. alleged to have been improperly exacted on particular saw teeth intended to be inserted in a circular saw which is operated other than 142679-35-VOL 67-10 by hand power and used exclusively in cutting wood logs. Duty was levied on said saw teeth at the rate of 271⁄2 per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as parts of machines not specially provided for. So far as here pertinent, said paragraph reads as follows: * machine tools, 30 per centum ad valorem; * all other machines, finished or unfinished, not specially provided for, 271⁄2 per centum ad valorem: Provided, That parts, not specially provided for, wholly or in chief value of metal or porcelain, of any of the foregoing, shall be dutiable at the same rate of duty as the articles of which they are parts: Provided further, That machine tools as used in this paragraph shall be held to mean any machine operating other than by hand power which employs a tool for work on metal. The claim of the plaintiff is that these saw teeth are cutting knives or blades used in power machines, and as such specifically provided for in the following paragraph of said act: Par. 356. Planing-machine knives, tannery and leather knives, tobacco knives, paper and pulp mill knives, roll bars, bed plates, and all other stocktreating parts for pulp and paper machinery, shear blades, circular cloth cutters, circular cork cutters, circular cigarette cutters, meat-slicing cutters, and all other cutting knives and blades used in power or hand machines, 20 per centum ad valorem. Also pertinent to the issue is the following paragraph: Par. 340. Crosscut saws, mill saws, pit and drag saws, circular saws, steel-band saws, finished or further advanced than tempered and polished, hand, back, and all other saws, not specially provided for, 20 per centum ad valorem; jewelers' or piercing saws, 40 cents per gross. Two samples of the imported saw teeth are in evidence herein, Illustrative Exhibit A representing those invoiced as "1 package saw knives", and Illustrative Exhibit B those invoiced as "Cutters for C. B. Saw", the "C. B." meaning "chisel bit." Also in evidence as Illustrative Exhibits C and D are two printed pictures showing how Illustrative Exhibits A and B look when riveted in place in their respective saws. Illustrative Exhibits A and B, reduced in size, are here depicted. As inserted in the perimeter of the saw, the teeth may number from 140 to 180, depending on the circumference of the saw. The saw, which is driven by other than hand power, is exclusively employed in cutting wood logs. When necessary the teeth may be sharpened in the saw. It is only when they are worn out that they are replaced by other teeth. They are constructed and designed to fit a particular power-driven circular saw. That the imported articles are the teeth of said circular saw is not seriously disputed. In fact, the claim in the protest reads: "Saw teeth or knives or cutters are dutiable at 20 per centum under paragraph 356, relating to 'cutting knives and blades used in power or hand machines."" Also, the collector in his report calls the articles "saw teeth." Indeed, it is a matter of common knowledge of which the court is entitled to take judicial notice that saws have teeth. But we are not prepared to state that such teeth are also commonly known as knives or cutters. Nor do we agree with the assertion in the brief of counsel for the plaintiff that "the testimony discloses that the merchandise is known in the trade as 'saw knives' or 'saw cutters'." At best, such testimony merely served to identify the exhibits. We quote therefrom: Q. I notice that the invoice attached to mail entry No. 1924529 describes the merchandise as "D Knives for Cut-Off Saws." Does this exhibit which has just been introduced represent those?-A. "D". Yes, that is a "D" type. Q. That is a "D" type. The invoice covered by mail entry No. 1924533 speaks of "cutters for C. B. saw." What does that mean, "C. B. saw''?—A. Chisel bit. Later, when asked by his counsel: "What do you mean by 'insert knives'"? The witness replied: "Well, these are insert." Concerning Illustrative Exhibit C he testified: Q. I show you a picture here (showing to the witness). What does that represent?-A. That is a chisel bit. Q. Chisel bit?—A. Chisel bit, with a holder. To say the least, such testimony falls far short of establishing the trade names of the articles as "saw knives" or "saw cutters." Nor have we been able to find any support for such a contention in authoritative works on the subject. Knight's American Mechanical Dictionary, Volume III, page 2046, describes and depicts "various forms of saw teeth" including those used in circular saws. And at page 2035 of said volume there are illustrated "a number of detachable teeth for circular saws." As stated therein "in each case but a portion of the blade is shown"; and it is apparent, as observed in the work, that "the shape of the teeth and the mode of fastening them in the blade will be understood at a glance." Among the 27 varieties of "insertable teeth for circular saws" there depicted some very closely resemble those here imported. In the same volume, at page 2033, appears the following: Making a saw involves the following processes: 1. Cutting out the blade from the sheet. 2. Toothing with a press and appropriately formed dies. 3. Hardening, by plunging while heated in an oil bath. 4. Tempering and straightening; * * * 5. Grinding and polishing with emery-powder. 6. Filing and setting the teeth. 7. Reheating to restore the elasticity lost in tempering. 8. Removing the scale by immersion, first in dilute acid, and afterward in alkali to remove the acid. 9. The handle is attached and the blade tested. |