Floral Arts Studio v. United States

39 Cust. Ct. 287
CourtUnited States Customs Court
DecidedDecember 11, 1957
DocketC. D. 1943
StatusPublished
Cited by3 cases

This text of 39 Cust. Ct. 287 (Floral Arts Studio 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
Floral Arts Studio v. United States, 39 Cust. Ct. 287 (cusc 1957).

Opinion

Rao, Judge:

Certain imported merchandise, invoiced as rice paper, was classified by the collector of customs at the port of entry as paper, not specially provided for, and, accordingly, was assessed with duty at the rate of 30 per centum ad valorem, by virtue of the provisions of paragraph 1409 of the Tariff Act of 1930.

Basically, it is the position of plaintiffs herein that rice paper is not paper and, therefore, that the collector erroneously invoked the provisions of said paragraph 1409 in classifying the merchandise at bar. In the 15 consolidated protests which comprise the instant suit, or in amendments thereto, the following claims are, in substance, alleged:

1. That rice paper is properly dutiable at the rate of 10 per centum ad valorem, as articles manufactured, in whole or in part, not specially provided for, within the provisions of paragraph 1558 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739.

2. That the subject merchandise falls within the provisions of said paragraph 1558, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, for all raw or unmanufac-tured articles, not enumerated or provided for, and, hence, is dutiable at the rate of 5 per centum ad valorem.

3. That the provision in paragraph 405 of said act, as modified by said General Agreement on Tariffs and Trade, for wood, unmanufac-tured, not specially provided for, is applicable and, pursuant thereto, the instant merchandise should have been assessed with duty at the rate of 10 per centum ad valorem.

4. That rice paper is a manufacture of wood, not especially provided for, which is dutiable at the rate of 16% per centum ad valorem, as provided in paragraph 412 of said act, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T. D. 52373.

5. Finally, and most persistently, it is alleged that rice paper is entitled to free entry as falling within the provisions of paragraph 1722 of said tariff act, for vegetable substances, crude, or unmanufactured, not specially provided for.

During the course of the trial, it was developed through the testimony of plaintiffs’ witness Henry Hellmers, a wood technologist and plant physiologist, expert in wood identification, that the material from which rice paper is derived is pith, and not wood. Having [289]*289tested a sample of the source material, he found it to be pure cellulose, not containing any lignins or fibrous matter.

Although plaintiffs have not abandoned their claims for classification of the merchandise at bar within the cited provisions of the wood schedule, supra, it is apparent from the evidence adduced by them that said provisions are not applicable, and we hold said claims to be without merit.

Further testimony at the trial establishes that rice paper is derived from the pith of a plant known as Aralia papyrifera which grows on the island of Formosa. When the stalks are 4 to 6 feet in length, they are cut, and, by means of a bamboo stick, the core or pith of the stalks-is pushed out of the hard shell which surrounds it. This pith is then placed on racks for drying. Thereafter, it is transported to the factories, where it is cut into short lengths and placed on a stone block which is banded with brass, with a shim underneath to determine the thickness. There, the material is sliced unto thin sheets from 2% to 4 feet in length, by natives, who roll back the cylinder of pith while peeling it off with the use of a sharp knife, thus forming the sheets. A pile of sheets, 6 to 8 inches high, is cut into squares of 3% inches or 3% inches. They are packed in bundles three-fourths of an inch or 1 inch in thickness, the standard being the former, averaging 60 sheets to the bundle. The bundles are then wrapped in rice reed and are in that condition when imported.

After importation, the sheets are dyed by oils and colors, and die-cut into various patterns for the making of artificial flowers. So far as the instant record shows, the predominant, if not the only, use in the United States of this material is in the production of artificial flowers.

Samples of the pith; of the sheets in their condition as imported, as they appear after being colored, and, after being die-cut, are part of the record in this case. Some of the instruments used in Formosa, as well as several photographs depicting the process to which the material is subjected, are also in evidence.

As imported, the sheets are white, of a velvety texture, and somewhat brittle.

Plaintiffs’ witness, Arvid L. Veidmark, a former Army chaplain, missionary, and businessman, spent 5 weeks in Formosa, during the months of June and July 1953, making a “survey of the wood fiber industry to try to locate its source, manufacturing means, and brokers’ supply.” It is through his testimony, based upon personal observation, that the method of production of the merchandise at bar was established. He further stated that the Chinese use rice paper for embalming, for painting, and for cutting into the figures of bridges, rickshaws, coolies, and the like.

[290]*290Eaymond E. Eaymont, the sole owner of plaintiff Floral Arts Studio, was the witness who gave evidence of the manufacture and use of rice paper in the United States. He stated that he has been in the business of importing and processing rice paper since 1931 and has conducted schools in the United States and Canada where the art of making artificial flowers from this material is taught. To his knowledge, this is the only purpose for which this so-called rice paper has been used during this period of time in this country. Competitors in the artificial flower field, who are located only in Chicago, New York, Seattle, and Los Angeles, generally refer to so-called rice paper as “wood fiber,” but when the raw product is purchased, whether abroad or in this country from brokers, it is called, rice paper.

On cross-examination, Eaymont was asked whether he agreed with the following definitions of rice paper:

From Webster’s New Collegiate Dictionary, published in 1951:

A thin paper made from rice straw. By confusion, a kind of thin, delicate paper, brought from China, — used esp. for painting upon. It is made by cutting the pith of the rice-paper tree (Tetrapanazc papyriferum,) into one sheet, which is pressed flat.

From the Encyclopaedia Britannica, 14th edition, volume 19:

The substance which has received this name in Europe, through the mistaken notion that it is made from rice, consists of the pith of a small tree, Aralia papy-rifera, which grows in the swampy forests of Formosa. The cylindrical core of pith is rolled on a hard flat surface against a knife, by which it is cut into thin sheets of a fine ivory-like texture. Dyed in various colors, rice paper is extensively used for the preparation of artificial flowers, while the white sheets are employed by native artists for water-colour drawings.

From the Dictionary of Paper, published under the Auspices and Direction of the American Paper and Pulp Association, New York, 1940:

A paper made from the pith of a small tree (Aralia papyrifera) which grows in the swampy forests of Formosa.

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Related

Evans v. United States
62 Cust. Ct. 492 (U.S. Customs Court, 1969)
Davies v. United States
61 Cust. Ct. 311 (U.S. Customs Court, 1968)
Floral Arts Studios v. United States
49 Cust. Ct. 43 (U.S. Customs Court, 1962)

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39 Cust. Ct. 287, Counsel Stack Legal Research, https://law.counselstack.com/opinion/floral-arts-studio-v-united-states-cusc-1957.