DocketNumber: C.D. 4116
Citation Numbers: 65 Cust. Ct. 416
Judges: Maletz, Watson
Filed Date: 11/2/1970
Status: Precedential
Modified Date: 9/9/2022
This case involves the question as to the proper tariff levy on Japanese manufactured “E/C Silencers” for model airplane engines. They were classified by customs as parts of toys, not
Protesting this assessment, plaintiff’s principal claim is that the silencers are properly dutiable at only 8.5 percent under item 660.52 as parts of piston-type internal combustion engines other than compression-ignition engines. We sustain the protest.
The relevant statutory provisions are as follows:
Classified under:
Schedule 7, Part 5, Subpart E:
*
Toys, and parts of toys, not specially provided for:
737.90 Other- 35% ad val.
Claimed under:
Schedule 6, Part 4, Subpart A:
‡ ‡ ‡ ‡ ‡ ^
Internal combustion engines and parts thereof:
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660.52 Parts of piston-type engines other than compression-ignition engines_ 8.5% ad val.
It is undisputed that the imported silencers are parts of model airplanes.
We turn now to the facts established by the record to determine whether or not the silencers are parts of model airplane engines. As previously indicated, the silencers are used with model airplane engines, and in appearance resemble miniature torpedoes. They come
The silencer is attached directly to the exhaust stack of the model engine and performs two functions: (1) it muffles engine noise; and (2) it “throttles” or Slows down the engine. Considering first the muffling function, it is to be noted that the engines with which the silencers are used are two-cycle piston-type engines, varying in size from 14 to 11/2 horsepower and capable of speeds of 2,500 to 10,000 revolutions per minute. In operation, exhaust escapes from the firing chamber of the engine, producing a loud shock wave-type sound which is directly proportionate to the revolutions per minute of the motor. When the silencer is attached to the engine, its chamber contains the exhaust gas and lets it escape into the atmosphere over an extended period of time — which has the effect of taking the sharpness out of the sound created by the exploding fuel.
The second function — “throttling”—is accomplished by the silencer, as follows: The silencer is equipped with a baffel or rotor which is connected by a linkage to the engine’s carburetor. When the carburetor control on the engine is moved to a low-speed position (either by a wire or radio control), the baffel closes, thereby restricting the passage of exhaust from the cylinder of the engine and making the engine less efficient. This causes a reduction in the engine speed so that the user can (among other things) land the model by remote control.
The silencers in issue are used on engines specially designed to accommodate them. While there are many different types of model engines, the silencers can only be used with eight types of model engines, and they have no use other than with these eight types of engines. It may be added that the silencers are not essential to the functioning of the engines, and some model engines are sold without silencers. However, in some parts of the United States local ordinances make it illegal to use or sell airplane model engines without silencers.
Finally, the record shows that there are several important differences between an automobile muffler (which the testimony indicated is not considered part of an engine) and the silencers here in question. For one thing, the silencers (as we have seen) serve two functions, namely as an adjunct to speed control and to reduce the noise level. By contrast, automobile mufflers reduce the noise level but do not aid in speed control. Further, the imported silencers are attached directly to and supported by t'he model engine. Automobile mufflers, on the other hand, are supported by the body of the vehicle and not by the engine.
The protest is sustained and judgment will be entered accordingly.
Defendant has Indicated that the silencers were classified by the government as parts of toys, nspf, because (1) the items in the tariff schedules covering models (he., items 737.05-737.15 do not contain provisions for parts) ; and (2) there is no provision in the tariff schedules for mufflers.