General Ceramics Corp. v. United States

46 Cust. Ct. 37
CourtUnited States Customs Court
DecidedJanuary 16, 1961
DocketC.D. 2230
StatusPublished
Cited by1 cases

This text of 46 Cust. Ct. 37 (General Ceramics Corp. 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
General Ceramics Corp. v. United States, 46 Cust. Ct. 37 (cusc 1961).

Opinion

Johnson, Judge:

This is a protest, filed by an American manufacturer pursuant to section 616(b) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, against the collector’s assessment of duty on certain so-called ferrite articles described as follows:

Entry No. Date Invoice No. Invoice description
475491 10/23/59 25275 56.907.49/3E1 Ferroxcube E Cores
25276 K5281 35/6F Square Loop Rings
477281 10/30/59 25288 K3 00.0 61 Ferroxcube Potcores
25289 K3 005 02/3E1 Ferroxcube Toroids
K3 005 00/3E1 Ferroxcube Potcores
K5281 35/6F Square Loop Rings
Ferroxdure X Blocks, unmagnetized

Said articles were classified by the collector as articles in chief value of earthy or mineral substances, not specially provided for, not decorated, and assessed with duty at 16 per centum ad valorem under paragraph 214 of said tariff act, as modified by the General Agreement on Tariffs and Trade, T.D. 51802. It is claimed that the merchandise is properly dutiable at 45 per centum ad valorem under paragraph 212 of said tariff act, as modified by the Protocol of Terms of Accession by J apan to the General Agreement on Tariffs and Trade, T.D. 53865, effective September 10, 1955, T.D. 53877, as articles made of vitrified ware, composed of a vitrified nonabsorbent body which when broken shows a vitrified or vitreous, or semivitrified or semivitreous fracture, not table or kitchenware, table or kitchen utensils, or chemical stoneware, and. not containing 25 per centum or more of calcined bone.

The pertinent provisions of the tariff act, as modified, are as follows:

Paragraph 212, as modified by the Protocol of Terms of Accession by J apan to the General Agreement on Tariffs and Trade, T.D. 53865, effective September 10, 1955, T.D. 53877 :

212 China, porcelain, and other vitrified wares, including chemical stoneware (but not including chemical porcelain ware, sanitary ware and fittings and parts therefor, or electrical porcelain ware), .composed of a vitrified nonabsorhent body which when broken shows a vitrified or vitreous, or semivitrified or semivitreous fracture, * * * and all other articles composed wholly or in chief value of such ware; all the foregoing, whether [39]*39plain white, painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufactures in chief value of such ware, not specially provided for: "
*******
Articles which are not tableware, kitchenware, table or kitchen utensils, or chemical stoneware, and which do not contain 25 per centum or more of calcined bone_ 45% ad val.

Paragraph 214, as modified by the General Agreement on Tariffs and Trade, T.D. 51802:

Earthly or mineral substances wholly or partly manufactured and articles, wares, and materials (crude or advanced in condition), composed wholly or in chief value of earthy or mineral substances, not specially provided for, whether susceptible of decoration or not * * *:
If not decorated in any manner:
*******
Other_15% ad val.

At the trial, Louis Gurian, a chemist in the United States Customs Laboratory, testified that he had analyzed and tested samples withdrawn from entries numbered 477281 and 475491 by determining absorbency, by microscopic examination, and by qualitative analysis.

These samples were received in evidence as plaintiff’s collective exhibit 2 and exhibit 3. Exhibit 2(a) consists of an article from entry No. 477281 called a potcore. It is a round, flat object, about 1 inch in diameter and three-eighths of 1 inch high. It appears to be made of a dark substance which is cold and metallic to the touch. Exhibit 2 (b) consists of two broken pieces of a small, round object, parts of a cup-core or potcore, apparently made of the same substance as that of exhibit 2(a). Exhibit 2(c) consists of larger pieces of a round object, apparently made of the same substance, but painted or colored green. Exhibit 3 is from entry No. 475491 and consists of very tiny rings, called ferrite loop rings.

Mr. Gurian’s reports as to these samples state:

The sample of loop rings is composed essentially of manganese copper ferrite having a vitrified nonabsorbent body containing no calcined bone.
Copper content less than 4%. [Plaintiff’s exhibit 4.]
The sample marked K3-000-61, is a circular core 1 inch diameter and is composed essentially of manganese and zinc ferrite with a small amount of combined metallic oxides. It has a vitrified nonabsorbent body containing no calcined bone.
The sample marked K3-00500/E1, is a green colored ring, 1% inch diameter and is composed essentially of manganese and zinc ferrite with a small amount of combined metallic oxides. It has a vitrified nonabsorbent body containing no calcined bone. [Plaintiff’s exhibit 5.]

The witness stated that in order to determine absorbency, he fractured the sample so that 50 per centum of the fractured surface was exposed, dried it for 24 hours in a drybox at 110 degrees C., then let [40]*40it cool, weighed it, and submerged it in water for 48 hours. He then removed it, dried it quickly, and weighed it again, and found no gain in weight, or, in other words, zero absorbency. He examined the fracture under a microscope and found it had a glasslike or vitreous appearance. From these tests, the witness concluded that the samples each had a vitrified nonabsorbent body. He explained that when he observed the fracture through the microscope, he did not see the structure, but saw the surface which appeared to be glassy.

Christopher L. Snyder, vice president of General Ceramics Corp., producer of industrial ceramic materials, including ferrites, testified that his company makes articles similar to the imported merchandise, some of which were received in evidence as plaintiff’s exhibit 6 and collective exhibit 7. Exhibit 6 consists of various small rings, called square loop rings and potcores. Collective exhibit 7 consists of larger round rings, called ferrite toroids, made of a dark metallic-feeling substance.

The witness described the method of production as follows:

The method of manufacture employed is a typical ceramic manufacturing-process, in which the various raw materials, such as powders, are intimately mixed together. A slight amount of carbonation binder is added to them. They may be formed in several different ways; pressing steel molds, extruding through a novel cavity. After forming, they are raised to a high temperature, sometimes in air, sometimes in controlled atmosphere.

He explained that the temperatures ranged from 1,000 to 1,400 degrees C. and that the high temperature promotes a chemical reaction or composition of the ingredients, forming a crystal, which gives the substance its desired magnetic properties. The materials used are ferrites, which contain iron oxide and other bivalent metallic oxides, such as copper, nickel, manganese, zinc, and magnesium.

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Related

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60 Cust. Ct. 453 (U.S. Customs Court, 1968)

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Bluebook (online)
46 Cust. Ct. 37, Counsel Stack Legal Research, https://law.counselstack.com/opinion/general-ceramics-corp-v-united-states-cusc-1961.