Gold Coast Flower Co-Operative v. United States

56 Cust. Ct. 385, 1966 Cust. Ct. LEXIS 1955
CourtUnited States Customs Court
DecidedApril 26, 1966
DocketC.D. 2663
StatusPublished

This text of 56 Cust. Ct. 385 (Gold Coast Flower Co-Operative 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
Gold Coast Flower Co-Operative v. United States, 56 Cust. Ct. 385, 1966 Cust. Ct. LEXIS 1955 (cusc 1966).

Opinion

Donlon, Judge:

The merchandise of these two consolidated protests is described as fern roots, in the invoices which were filed with [386]*386the entry documents. The fern roots are aerial and, as imported, they are dormant; the roots are twisted around sphagnum moss and around certain objects which are identified, respectively, as an earthenware comic monkey clinging to a piece of wood (protest 64/1170) and as a bamboo sitting crane with open mouth (protest 63/23157). Twine and galvanized wire are used to keep these ensembles together.

The merchandise of these suits was exported from Japan. It was entered at Los Angeles, on May 24, 1962 (protest 64/1170) and on August 14,1962 (protest 63/23157).

The collector classified the “comic monkey” as a manufactured article in chief value of earthenware, not specially provided for, other than tableware, valued at more than $3 but less than $10 per dozen pieces, charged with duty at 10 cents per dozen pieces and 30 per centum ad valorem, under paragraph 211 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade (T.D. 53865).

The “sitting crane” was charged with duty at 25 per centum ad valorem, under paragraph 409 of the Tariff Act of 1930, as modified, supra (T.D. 53865), as an article, not specially provided for, partly manufactured of bamboo.

The protest in 63/23157 (sitting crane) claims duty at 11 per centum under paragraph 754. The protest in 64/1170, as originally filed, claimed duty at 10 per centum under paragraph 1558, evidently as a nonenumerated manufactured article. At the opening of trial before Judge Lawrence in Los Angeles, plaintiff’s counsel moved to amend this protest to claim a duty rate of 12% or 11 per centum under paragraph 754. This merchandise was entered on May 24,1962, when the effective rate was 12% per centum. The amendment was granted.

There appears to have been no motion to amend the protest in 63/23157, which claims under paragraph 754 at 11 per centum. The importation of that protest was entered on August 14, 1962, after the rate had been reduced to 11 percent.

While not as precisely stated as might be wished, we accept the statement of plaintiff’s counsel in open court as covering both protests, namely, that plaintiff claims enumeration of this merchandise “under paragraph 754 as greenhouse stock other than orchid plants, not specially provided for” (R. 2) at whatever the applicable rate was on the entry date. On this construction of the protests, we proceed to examine the record before us.

The claim in protest 64/1170, under paragraph 1558, has not been prosecuted. It is deemed abandoned, and will be dismissed.

At the close of trial, defendant moved to dismiss protest 63/23157 as insufficient. That motion has now been withdrawn. (Defendant’s brief, p. 1.) Evidence was adduced by defendant bearing on the [387]*387issue raised by its motion, but in view of the withdrawal it is unnecessary for us to weigh that evidence or to rule on the motion.

There is in evidence a sample of the sitting crane, in condition as imported. There is no sample of the comic monkey. There are also in evidence photographic representations of such or similar imported articles after they have been treated subsequent to importation, in a manner more particularly described hereafter. When the fern leaves develop under such treatment, the articles appear, from the photographic exhibits and from oral testimony, to be the “comic monkey,” or the “sitting crane,” enwreathed in a twisted or entwined, verdant and well leafed fern vine. As such, they are ready for sale to gift shops and flower shops as decorative objects.

Mr. Tak Muto, general manager of plaintiff Gold Coast Flower Co-Operative, testified. He said that he has spent a lifetime in the business of growing and selling flowers. Asked on direct examination if he dealt in horticultural products, he replied “Ornamental horticulture.” (H. 3.)

Mr. Muto said that he has been familiar with the fern root comic monkey (protest 64/1170) since 1960. He produced a photograph which illustrates the dormant fern root, woven around the comic monkey, in its condition as imported. (Illustrative exhibit 1.) He identified the fern root by its botanical name, Dcwalia Bullata, the aerial roots of which, so he testified, form into various shapes. (R. 6.)

Mr. Muto testified that after importation he treats the fern roots with fungicides and insecticides, and places them in cold storage for 30 days, after which he puts them in a greenhouse subject to high humidity.

Exhibit 2 is a photograph illustrative of the way the comic monkey looks as it is sold in the United States. As illustrated, ferns are growing out of the root which surrounds the monkey. The roots require watering; and, depending on the care given, a fern root will keep for about a month under home 'conditions, Mr. Muto said. Under greenhouse conditions, and with proper care, the “monkey fern” will keep indefinitely. It is a perennial.

Mr. Muto said that nursery stock is generally understood in the trade to consist of growing plants for outdoor landscaping, whereas greenhouse stock consists of growing plants which need a controlled environment and are intended for use indoors. In Mr. Muto’s opinion, the monkey fern is an “ornamental inside greenhouse type of product.”

On cross-examination, Mr. Muto testified that he is familiar with how the imported “comic monkeys” are processed in Japan. The monkey head is made of earthenware, set in a mold, and painted. Galvanized wire is used to simulate the shape of the monkey’s body, [388]*388and fern roots and sphagnum moss are wrapped around this wire and tied with j ute twine.

The reason the “comic monkeys” are put in cold storage after importation is to condition them. If there should be humidity inside their containers, they will rot. In cold storage, however, they keep for as long as a year.

Mr. Muto did not know whether the “comic monkey” was kept in a greenhouse before its importation, but he would “hope not,” since it “[s]hould be dehydrated”: otherwise, it would mold in the containers in which the monkeys are shipped.

As to use, Mr. Muto testified that “comic monkeys” are hung in kitchens and dens, as ornamental decorative house plants. They are used as gift items in little garden arrangements, or set on trays, or used in floral novelties.

Mr. Muto gave substantially the same testimony as to the sitting crane with open mouth, a sample of which is in evidence as exhibit 3. The only difference in material is that the crane’s beak is of bamboo, while the monkey’s head is of earthenware. Exhibit 4 illustrates the condition in which the sitting crane is sold, with the fern in leaf, growing out of the entwined root. Mr. Muto was of opinion that the fern root sitting crane, as imported, is a tropical plant to be grown under environmental conditions.

Defendant’s exhibit A, in evidence, enumerates various types of animal shapes with which fern root is combined and the respective materials thereof, including the “comic monkey” and the “sitting crane,” marked on exhibit A as “A” and “B,” respectively.

The competing statutory provisions, with which we are concerned, are as follows:

Paragraph 211, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865.

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56 Cust. Ct. 385, 1966 Cust. Ct. LEXIS 1955, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gold-coast-flower-co-operative-v-united-states-cusc-1966.