Import Sales, Inc. v. United States

65 Cust. Ct. 168, 1970 Cust. Ct. LEXIS 3061
CourtUnited States Customs Court
DecidedSeptember 3, 1970
DocketC.D. 4073
StatusPublished

This text of 65 Cust. Ct. 168 (Import Sales, 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
Import Sales, Inc. v. United States, 65 Cust. Ct. 168, 1970 Cust. Ct. LEXIS 3061 (cusc 1970).

Opinion

LaNdis, Judge:

The merchandise of this protest, imported from Japan and entered at Honolulu, Hawaii, is described on the invoice as “Clay Barbecue Kamado Pots”. “Kamado” is a Japanese word meaning oven or stove.

Customs assessed the pots with duty at 10 cents per dozen pieces and 22 per centum ad valorem under TSUS (Tariff Schedules of the United States) item 533.37, as articles chiefly used for the preparation of food, of fine-grained earthenware or stoneware.

Plaintiff agrees that the pots are chiefly used for the preparation of food but claims they are of coarse-grained earthenware or stoneware, dutiable at only 5 per centum ad valorem, under TSUS item 533.11.

TSUS items 533,37 and 533.11 are in TSUS, schedule 5, part 2, [169]*169subpart C, which covers ceramic articles chiefly used for the preparation of food. The items appear, in pertinent context, as follows:

Articles chiefly used for preparing, serving, or storing food or beverages, or food or beverage ingredients:
533.11 Of coarse-grained earthenware, or of coarse-grained stoneware_ 5% ad val.
Of fine-grained earthenware (except articles provided for in items 533.14 and 533.16) or of fine-grained stoneware:
Available in specified sets:
Not available in specified sets:
Other articles:
* ❖ ❖ # ❖ H* #
533.37 Cups valued over $1 per dozen, saucers valued over $0.55 per dozen, plates not over 9 inches in maximum diameter and valued over $0.90 per dozen, plates over 9 but not over 11 inches in maximum diameter and valued over $1.55 per dozen, and other articles valued over $2 per dozen- ±0‡ per doz. pcs. + 22% ad val.

The kamado pots are concededly earthenware or stoneware ceramic articles. The only issue is whether they are coarse-grained or fine-grained. Part 2, supra, fixes the legal meaning of the terms “coarse-grained” and “fine-grained”, as follows:

Part 2 headnotes:
2. Por the purposes of the tariff schedules—
«f»
(h) the term “coarse-grained”, as applied to ceramic ware, embraces such wares having a body made of materials none of which had been washed, ground, or otherwise beneficiated;
(i) the term “fine-grained”, as applied to ceramic wares, embraces such wares having a body made of materials any of which had been washed, ground, or otherwise beneficiated; * * *

We find the evidence insufficient to overcome the presumption that the “pots” are in fact fine-grained, as classified by customs, and [170]*170overrule the protest. Hayes-Sammons Chemical Co. v. United States, 55 CCPA 69, 72, C.A.D. 935 (1968).

Mr. Masanobu Nishioka, vice-president of Import Sales, Inc., before its merger with Pacific Suppliers, his employer at the time of trial, testified. He did not testify, indeed, he was not qualified to testify that the kamado pots were in fact “coarse-grained” and not “fine-grained”.

Exhibits 1 and 2 pictorially illustrate what kamado pots look like. Also in evidence are fragmented sections, from the damper top of a kamado pot (exhibit 3); from the pot itself (exhibit 4); and from the grate of the pot (exhibit 5). The fragmented sections were not taken from the imported shipment but are pieces which the witness found in another shipment; “in the yard of * * * [his] company”, and in the company “warehouse”. Asked if exhibit 3 was of the same composition as the imported kamado pots, MDr. Nishioka stated that broken pieces of kamado pots “look the same” to him.

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Bluebook (online)
65 Cust. Ct. 168, 1970 Cust. Ct. LEXIS 3061, Counsel Stack Legal Research, https://law.counselstack.com/opinion/import-sales-inc-v-united-states-cusc-1970.