Arico, Inc. v. United States

37 Cust. Ct. 247
CourtUnited States Customs Court
DecidedDecember 12, 1956
DocketC. D. 1831
StatusPublished

This text of 37 Cust. Ct. 247 (Arico, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Arico, Inc. v. United States, 37 Cust. Ct. 247 (cusc 1956).

Opinion

Johnson, Judge:

This is a protest against the collector’s assessment of duty on decorated earthenware articles, imported from Italy on or about July 30, 1948, at 10 cents per dozen pieces and 50 per centum ad valorem under paragraph 211 of the Tariff Act of 1930. It is claimed that the merchandise is properly dutiable at 5 cents per dozen pieces and 25 per centum ad valorem under said paragraph 211, as modified by the trade agreement with Mexico, T. D. 50797, as decorated earthenware, having a body not artificially colored and composed wholly of clay. A claim that the merchandise is dutiable at 25 per centum ad valorem and 10 cents per dozen pieces under said paragraph 211, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, has apparently been abandoned, no proof having been offered that the merchandise is tableware.

The pertinent provisions of the tariff act and the trade agreement are as follows:

Par. 211 [Tariff Act of 1930], Earthenware and crockery ware composed of a nonvitrified absorbent body, including white granite and semiporcelain earthenware, and cream-colored ware, terra cotta, and stoneware, including clock cases with or without movements, pill tiles, plaques, ornaments, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware; * * * painted, colored, tinted, stained, enameled, gilded, printed, ornamented, or decorated in any manner, and manufactures in chief value of such ware, not specially provided for, 10 cents per dozen pieces and 50 per centum ad valorem.
Par. 211 [as modified by the trade agreement with Mexico, T. D. 50797]. Earthenware and crockeryware composed of a nonvitrified absorbent body, including white granite and semi-porcelain earthenware, and cream-colored ware, terra cotta, and stoneware, including clock cases with or without move[249]*249ments, pill tiles, plaques, ornaments, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware; any of the foregoing which is earthenware having a body not arti-fically colored and composed wholly of clay, whether or not of a class or kind specified in any previous trade agreement concluded under the provisions of section 350 of the Tariff Act of 1930:
* * * * * * *
Painted, colored, tinted, stained, enameled, gilded, printed, ornamented, or decorated in any manner, and manufactures in chief value of such ware, not specially provided for_50 per doz. pieces, and 25% ad valorem.
Provided, That if the body of such ware is covered wholly or in part with an engobe or a body slip, the engobe or body slip shall for the purposes of this provision be considered a part of the body.

At the trial, a sample of the merchandise was received in evidence as plaintiffs’ exhibit 1. It consists of a decorated pottery basket, ornamental in character. According to a stipulation of counsel for the respective parties, the following invoice notation correctly describes the composition of the article, “the body is composed of clay, with addition of calcium and marble dust; not artificially colored; no engobe.” It was also agreed:

* * * that the addition of calcium and marble dust, as stated on the invoice, consisted of calcium carbonate in the form of marble dust, which was mechanically mixed with natural clay when the clay was mixed with water to prepare it for potters’ use.

Two witnesses testified for the plaintiffs by means of depositions taken before the American vice consul in Florence, Italy. (Plaintiffs’ exhibits 2 and 3.) The first was Dr. Umberto Preziotti, director of the Government School of Ceramics at Sesto Fiorentino, Florence, Italy. According to the deposition, the witness has been familiar with ceramic problems from early childhood, and the greater part of his career has been spent in studying and working with ceramics. Since 1941, his special field has been majolica. In addition to holding a diploma in industrial art and a degree in architecture, he has been director of various schools of art in Italy.

According to this witness, the word “clay” comprehends all kinds of plastic and waterproof earths used in the fabrication of ceramic products. The general components of clay are limestone, aluminum, quartz, feldspar, carbonates of various kinds, silicates, and, in small percentages, iron, manganese, salts, and various impurities. Clay varies in its composition and in its qualities of porousness, hardness, and capacity for shrinkage and resistance to fire, in accordance with the percentage of these components. Natural clay varies from pit to pit and also according to the locality from which it is taken. It is customary to mix various types of earth in order to obtain a uniform kind of clay for the manufacture of earthenware. All of the elements are found in natural clay, but generally in quantities either too small [250]*250or too great, so that it is necessary to correct the proportion. The ingredients usually added are quartz, feldspar, silicates, calcium carbonate, or marble dust, and old recooked clay. Where it is possible to find a pit containing suitable clay with sufficient carbonates, feldspar, and quartz, earthenware can be made without any additional ingredients. However, the quality of the product may be inferior. Clay to which quartz, marble dust, flint, or other carbonates are added does not, differ in chemical composition from natural clay which contains these ingredients in similar proportions. After firing, it is not possible to differentiate, either bj^ chemical analysis or by physical inspection, between articles made from natural clay and those made from clay with added carbonates. Both natural clay and clay to which carbonates have been added are considered by the deponent to fall within the definition of “clay,” since the chemical components are the same.

Plaintiffs’ second witness was Dr. Giovanni Canneri, professor ordinario of analytical chemistry at the University of Florence. He has been acquainted with and interested in the problems of ceramics since his youth, has discussed them with workers and artisans, and, in his professional life, has been especially concerned with ceramics. -He has a doctorate in chemistry, a degree in pharmacy, and a certificate to. teach in any Italian university. According to this witness, clay, as found in its natural state, is “an unrefined, impure argilla or aluminum silicate, containing as its chief components calcium carbonate, free silica, iron oxide, magnesium carbonate, and alkalis.” Clay varies in composition from one locality to another. In most cases, it is necessary to alter the composition of clay utilized in the manufacture of earthenware. The ingredients added are essentially the same as those normally found in natural clay, but in insufficient quantity. Italian clay requires the addition of ingredients, such as •silica (flint), quartz, or carbonate, or marble dust, to make it less pliable. All clay which contains a certain percentage of carbonate, whether naturally or artificially added, is known as clay. Marble dust,; quartz, and flint are not clay, but are natural components of clay. . Quartz and silica are added to make clay less pliable and carbonates to improve the clay’s capacity to resist the firing, to keep a normal shape without cracking, and to take varnish and decoration.

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Bluebook (online)
37 Cust. Ct. 247, Counsel Stack Legal Research, https://law.counselstack.com/opinion/arico-inc-v-united-states-cusc-1956.