Masson v. United States

3 Ct. Cust. 420, 1912 WL 19278, 1912 CCPA LEXIS 162
CourtCourt of Customs and Patent Appeals
DecidedNovember 27, 1912
DocketNo. 876
StatusPublished
Cited by7 cases

This text of 3 Ct. Cust. 420 (Masson v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Masson v. United States, 3 Ct. Cust. 420, 1912 WL 19278, 1912 CCPA LEXIS 162 (ccpa 1912).

Opinion

Martin, Judge,

delivered the opinion, of the court:

The issue presented in this case relates to various importations of decorated earthenware, consisting of teapots imported from England under the tariff act of 1909. The collector classified the importations [421]*421as decorated earthenware and accordingly assessed duty thereon at the rate of 50 per cent ad valorem under the provisions of paragraph 93 of the act.

The importers duly filed their protests against that assessment, claiming that the merchandise was Rockingham earthenware, and therefore dutiable under paragraph 92 of the act at the rate of 40 per cent ad valorem.

The protests were heard upon evidence by the Board of General Appraisers and in most part were overruled. The importers now appeal from that decision of the board.

It is conceded that the importations are decorated earthenware and that they are dutiable as such, unless they are also Rockingham earthenware, in which case that classification, being the more specific, would control the assessment. The only question, therefore, in the case is whether or not the importations are- Rockingham earthenware, within the meaning of that term as it appears in paragraph 92 of the act. The following is a copy of the cited paragraphs:

92. Common yellow, brown, or gray earthenware, plain, embossed, or salt-glazed common stoneware, and earthenware or stoneware crucibles, all the foregoing not decorated in any manner, twenty-five per centum ad valorem; yellow earthenware, plain or embossed, coated with white or transparent vitreous glaze but not otherwise ornamented or decorated, and Rockingham earthenware, forty per centum ad valorem.
93. China, porcelain, parían, bisque, earthen, stone, and crockery ware, including clock cases with or without movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, and lamps, all the foregoing wholly or in chief value of such ware; 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 in this section, sixty per centum ad valorem.

It is conceded that the term “Rockingham ware” does nothave any common or dictionary meaning, but the importers contend that the articles now in question have fpr many years been bought and sold in the trade of this country under the name of Rockingham earthenware, and have thereby acquired a commercial designation as such which is definite, uniform, and general in character throughout the domestic trade; and that this condition obtained at and prior to the enactment of the tariff act of 1909. The importers furthermore state that the merchandise in question consists of several species, among them being samian, jet, and mottled, and that these specific names were frequently used in mercantile orders and invoices, but that all of those classes belonged to the group of Rockingham earthenware, and were so known to the trade and commerce in this country, notwithstanding the frequent use of the more specific names for greater definiteness in commercial transactions. The importers do not undertake to prescribe a comprehensive and exclusive definition of Rockingham ware, by means of which all proposed articles may be adjudged for classification, but they make the concrete claim that [422]*422the actual wares now before the court had come to that designation by the usages of the domestic trade, and that they were therefore entitled to entry as such, whatever general definition of the term might thereupon be deduced from these and possibly other wares which also may be known by the same name. This position is stated in appellants’ brief (p. 17) in the following words:

As before stated, the decision in this case can not rest on any definition of the term “Rockingham”; it must rest, and rest only, on the fact as to whether or not the particular articles in question were or were not so known.

This contention was submitted by the importers to the board upon testimony of two several kinds, which should briefly be reviewed in order to come to a judgment upon the record.

It may first, however, be noted that the protests involved in the hearing covered from 50 to 100 or possibly more different articles. Therefore, in the interest of clearness and brevity, various representative exhibits were first placed in evidence, consisting of certain kinds of teapots which were refused assessment as Rockingham earthenware by the collector, and certain kinds which were admitted as such. The first class comprises Exhibits 1 to 7 and also Exhibits E to M; the second class comprises illustrative Exhibits A to D; while Exhibit W was filed by the Government as a standard Rock-ingham ware, according to its understanding of that term. These exhibits furnished in large part the basis of the questions propounded to the witnesses. The exhibits are of different shapes and different shades of color; some are plain, others decorated, while some are entirely covered on the outside by a metal coating. In the latter case the glaze of the earthen body appears, upon the bottom and inside of the piece.

The first of the two classes of testimony introduced by the importers, as above mentioned, consisted of the depositions of three English manufacturers from whom the importations had been purchased by appellants for shipment to this country, namely, George Clews, of George Clews & Co. (Ltd.), Tunstall, England; John Sudlow, of R. Sudlow & Sons, Burslem, England; and S. H. Price, of Price Bros. (Ltd.), Burslem, England.

The following extracts are taken from the testimony of witness John Sudlow, as his testimony appears in the record:

The items described in interrogatory 3 are commonly known as jet and Samian, and those in interrogatory 5 as Rockingham.
The body is the same in all three except that for the Rockingham we try to get a lighter marl than is used in the jet and Samian, though some manufacturers use the same marl for all.
The difference in the appearance of the three kinds of ware mentioned is produced by the glaze, manganese being added to color the Rockingham, cobalt for the jet, and the general white glaze for the Samian.
* * * * * * *
[423]*423In the glaze used od all of the jet, Rockingham, and Samian there is lead, flint, and stone, and this is the mixture used on the Samian.
To produce the Rockingham manganese is added to this glaze, and to produce the jet cobalt is used without manganese, proportions being occasionally varied to produce a different shade or to produce a variation in the hardness.
*******
The jet is produced by adding cobalt to the general white glaze, while the Samian is produced by the general white glaze without the addition either of manganese, cobalt, or any other material.
*******
Cobalt is used in producing the glaze on the ware described as jet, and manganese in the ware described as Rockingham.

The testimony of the other two English manufacturers is consistent with the foregoing.

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Bluebook (online)
3 Ct. Cust. 420, 1912 WL 19278, 1912 CCPA LEXIS 162, Counsel Stack Legal Research, https://law.counselstack.com/opinion/masson-v-united-states-ccpa-1912.