B-127497, SEP. 24, 1957

B-127497, SEP. 24, 1957

TO MR. W. O. COLLINS, AUDITOR OF RECEIPTS, NASHVILLE, CHATTANOOGA AND ST. LOUIS RAILWAY:

REFERENCE IS MADE TO YOUR LETTER OF APRIL 10, 1957, FILE RT-G/B 29507, MAKING FURTHER REQUEST FOR PAYMENT OF THE CLAIM DISCUSSED IN OUR DECISION OF SEPTEMBER 12, 1956. ATTACHED TO YOUR LETTER WERE COPIES OF SHIPPING TICKETS INDICATING THAT THE BOXES INVOLVED IN THE CLAIM WERE USED FOR SHIPPING "TNT" (PRESUMABLY, TRINITROTOLUEL), AND A COPY OF A LETTER FROM THE MANAGER OF THE SOUTHERN WEIGHING AND INSPECTION BUREAU EXPRESSING THE OPINION "THAT THE RATING APPLYING ON AMMUNITION OR SMOKELESS POWDER SHIPPING BOXES, NOIBN, AS AUTHORIZED IN ITEM 5800, IS THE PROPER BASIS TO BE USED IN SETTLEMENT OF THE FREIGHT CHARGES.'

SINCE TRINITROTOLUEL IS NEITHER AMMUNITION NOR SMOKELESS POWDER, CLASSIFICATION OF BOXES USED FOR SHIPPING IT AS AMMUNITION OR SMOKELESS POWDER BOXES WOULD BE CLASSIFICATION BY ANALOGY, AS PROVIDED IN RULE 17OF THE CONSOLIDATED FREIGHT CLASSIFICATION. HOWEVER, AS POINTED OUT IN OUR PREVIOUS DECISION TO YOU, IT IS A FUNDAMENTAL PRINCIPLE OF TARIFF CONSTRUCTION THAT ANALOGOUS RATINGS CANNOT BE INVOKED WHEN AN ARTICLE IS CLEARLY EMBRACED BY AN NOIBN DESCRIPTION. SEE THE CASES CITED IN OUR DECISION OF SEPTEMBER 12, 1956.

THESE BOXES, EVEN THOUGH USED FOR SHIPPING TNT, ARE CLEARLY NOT COVERED BY THE CLASSIFICATION DESCRIPTION FOR AMMUNITION OR SMOKELESS POWDER SHIPPING BOXES AND ARE COVERED BY THE CLASSIFICATION DESCRIPTION FOR BOXES, WOODEN, NOIBN, OLD. THERE IS NO JUSTIFICATION FOR MODIFYING OUR PREVIOUS CONCLUSION, WHICH ACCORDINGLY, IS REAFFIRMED.