East-West Import Co. v. United States

35 Cust. Ct. 31
CourtUnited States Customs Court
DecidedJuly 7, 1955
DocketC. D. 1716
StatusPublished
Cited by5 cases

This text of 35 Cust. Ct. 31 (East-West Import Co. 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
East-West Import Co. v. United States, 35 Cust. Ct. 31 (cusc 1955).

Opinion

Johnson, Judge:

This is a protest against the collector’s assessment of duty on certain chinaware, imported from Japan on or about November 14, 1951, at 70 per centum ad valorem and 10 cents per dozen pieces under paragraph 212 of the Tariff Act of 1930 as decorated china tableware. It is claimed that the merchandise is properly dutiable at 45 per centum ad valorem under said paragraph, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as decorated chinaware, other than tableware.

At the trial, two samples and a photograph representing the merchandise were received in evidence as plaintiffs’ exhibits 1 and 2, and illustrative exhibit 3, respectively. Plaintiffs’ exhibit 1 is a plate, approximately 6 inches in diameter, in the center of which is depicted in various colors an assortment of fruits and leaves. Plaintiffs’ exhibit 2 is a dish, about 7 inches long, 3 inches wide, and %ths of an inch deep, roughly in the shape of a leafed stalk, decorated with violets. Plaintiffs’ illustrative exhibit 3 is a photograph of three plates, similar to plaintiffs’ exhibit 1, but with different fruit decorations, and of four dishes similar to plaintiffs’ exhibit 2, but in different shapes, such as pea pod, carrot, and radish.

Plaintiffs called William Y. Shimizu, owner of East-West Import Co., the importer herein. He testified that the company had been organized in 1947 but that he had been importing chinaware and household ware since 1912, except during the war period, 1940 to 1946. He had imported merchandise similar to plaintiffs’ exhibits 1, 2, and 3 for the last 40 years and had sold them to gift stores and department stores all over the United States. He had learned of the uses of such articles by selling them to stores, and he had seen many private families use .them. He stated that plaintiffs’ exhibit 1 is mostly used for decoration as a wall plaque; that it is hung up on the wall with a ribbon or by a nail. Plaintiffs’ exhibit 2 is used as a pin tray, or an ash tray, or to hold peanuts, and the different shaped articles shown in plaintiffs’ illustrative exhibit 3 are used for the same purposes. The witness added that he had seen such articles used in private families and in bars.

On cross-examination, he testified:

X Q. Mr. Shimizu, -when you sell Plaintiff’s Exhibit #1, which I have in my hand, how do you describe it when you sell it? — A. Wail plaque.
X Q. Have you ever seen a highly decorative plate used as a wall ornament?— A. Yes, millions of them.
[33]*33X Q. Have you ever seen Plaintiff’s Exhibit #1, articles similar to that, used on the table during the service of a meal? — A. I don’t think so; of course you can use it but I have never seen it.
X Q. Plaintiff’s Exhibit #1 could be used at the table during the service of the meal? — A. I don’t think so, how? Why?
H? H* * * H« *
A. When you say meal — depends on snack or lunch.
X Q. I mean a dinner meal or luncheon meal. — A. Never.

The witness stated that plaintiffs’ exhibit 1 was not suitable for use as tableware, because it was not big enough for dinner and because the decorations were too loud; "it kills the food.”

The witness testified that be did not call plaintiffs’ exhibit 2 tableware and that such articles are not used to serve celery, carrots, or olives/ because they are not big enough; they would bold no more than half a dozen olives. He also stated:

X Q. Have you ever seen it used during the service of a meal on the table either during lunch or dinner? — A. That’s-a very hard answer; I saw it in bars, put in peanuts, so if you call that a dinner or a meal, yes.
X Q. Have you ever seen it in any family home during the service of a meal, either lunch or dinner? — A. No, but I just wanted to explain that, some place they use tea, they have small meats or small stuff, you know, but if you call that a meal, yes, but not a meal on the table.

The only question before us is whether the imported merchandise is tableware, within the meaning of paragraph 212 of the Tariff Act of 1930. The leading case on this subject is United States v. Butler Bros., 33 C. C. P. A. (Customs) 22, C. A. D. 310, which-involved china dishes in the shape of saucers with bamboo bandies. Nine witnesses testified for the plaintiff to the effect that such dishes were never used on the table in the service of meals, were never bought or sold as tableware, and were of the character of articles used on occasional tables for serving candy or nuts and passed around during the evening among guests. One of the Government’s witnesses admitted that he had never seen the articles used in connection with the service of meals, and the other, an examiner of merchandise, testified that it had been the practice to classify such articles as not included under tableware, although it was his belief that the article was tableware. The court held that the articles were not tableware, stating (p. 28):

We think it is evident from the dictionary definitions of the term “tableware” that in using that term in paragraph 212, supra, the Congress intended to provide for only such articles as are chiefly used upon a table for the service of meals,' and that it was not intended to cover novelty articles, such as the involved bonbon and candy dishes, which are not chiefly used in the service of meals but, according to the testimony of record, are used on bridge tables and occasional tables for serving candy, nuts, etc., after a meal.

[34]*34In the instant case, the collector has classified the merchandise as tableware. It is presumed, therefore, that he found every fact to exist that was necessary to sustain that classification. United States v. Zoltan Erdosi, 40 C. C. P. A. (Customs) 137, C. A. D. 509. The importer has the twofold burden of proving the collector’s classification erroneous and of establishing that its claimed classification is correct. Dorward & Sons Co. Pacific Vegetable Oil Corp. v. United States, 40 C. C. P. A. (Customs) 159, C. A. D. 512. Specifically, it must show that'the articles involved herein are not chiefly used in the service of meals.

Chief use is a question of actual fact to be established by positive testimony representative of an adequate geographical area. Advance Solvents & Chemical Corp. v. United States, 34 C. C. P. A. (Customs) 148, C. A. D. 358; United States v. Gardel Industries, 33 C. C. P. A. (Customs) 118, C. A. D. 325. While the testimony of a single competent witness may suffice, such witness must be sufficiently qualified and the testimony must be of a convincing character and not negatived by the samples themselves. United States v. S. S. Perry, 25 C. C. P. A. (Customs) 282, T. D. 49395; United States v. Gardel Industries, supra; W. X. Huber Co. v. United States, 19 Cust. Ct. 88, C. D. 1074.

The witness herein testified that for 40 years he had sold articles such as the instant merchandise all over the United States and that he had seen them used by many private families. However, he did not say when or how often or in what parts of the country he had seen them used.

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Bluebook (online)
35 Cust. Ct. 31, Counsel Stack Legal Research, https://law.counselstack.com/opinion/east-west-import-co-v-united-states-cusc-1955.