Maui Varieties Ltd., American Customs Brokerage Co., Inc. v. The United States

404 F.2d 395, 56 C.C.P.A. 36, 1968 CCPA LEXIS 222
CourtCourt of Customs and Patent Appeals
DecidedDecember 12, 1968
DocketCustoms Appeal 5288
StatusPublished

This text of 404 F.2d 395 (Maui Varieties Ltd., American Customs Brokerage Co., Inc. v. The 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
Maui Varieties Ltd., American Customs Brokerage Co., Inc. v. The United States, 404 F.2d 395, 56 C.C.P.A. 36, 1968 CCPA LEXIS 222 (ccpa 1968).

Opinion

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, First Division, 58 Cust.Ct. 278, C.D. 2961, overruling all of several protests by several importers, 1 consolidated for trial, to the classification of a variety of lacquered plastic items imported into Honolulu, Hawaii, from Japan in 1964.

All of the imported wares were classified by the collector as “serving dishes” under Item 772.06 Tariff Schedules of the United States (TSUS) and the importers claim that they should be classified either as “Trays” under Item 772.09 or as “Other” under Item 772.15. The statutes involved are:

Tariff Schedules of the United States, Schedule 7, Part 12, Subpart C, which reads in pertinent part:

Articles chiefly used for preparing, serving, or storing food or beverages, or food or beverage ingredients; and household articles not specially provided for; all the foregoing of rubber or plastics :

******* * -X-

772.06 Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes, and platters.......................21$ per lb. + 17% ad val.

772.09 Trays...................................17% ad val.

772.15 Other...................................17% ad val.

It was conceded by appellants at the trial that the imports are household articles of plastic and that they fall under the above headnote. It was also stipulated that they are not any of the items in 772.06 other than “serving dishes” so that the only issue under that Item is whether they are “serving dishes.”

The imported merchandise is described through twelve exhibits. Exhibits 1-3 are catalog pages on which certain illustrations were identified by witnesses. Exhibits 4-12, most being collective exhibits, are samples the same as or similar to the articles involved in the protests. We shall describe the nature of the ar-tides by the following condensed summary of the exhibits, by number:

Exhibit

1. A “hanki,” or container for cooked rice with a cover and serving spoon. It is a straight-sided bowl i j. a little wider than it is deep, imported in three sizes for two, three, or five persons. The full name of the item appears to be “Hanki Okegata.” The three sizes appear to be 6 y2, 8, and 9% inches in diameter.

2. Three different items all said to be candy bowls, two of them of *397 different shape having covers, the third being an open shallow bowl without a cover.

3. In Japanese, “sushioke” or “sushi” for short, the meaning of which was thus explained: “sushi” means rice topped with raw fish or eggs and “oke” means tub. “So it would be a rice tub,” the witness said. It is a flat-bottomed, round, shallow dish with a straight sidewall and no cover.

4. A rice tub with a cover, about 5" deep and 8" in diameter, the tub being notched for a spoon which is part of the item, “Akebono” design.

5. A rice tub with cover and spoon of about the same capacity as Exhibit 4 but with more rounded sides, imported in different sizes.

6. An hors d’oeuvre dish consisting of a round, flat, covered box 11" in diameter and 2" high, the cover being slightly domed, containing a molded, partitioned insert with one center and five peripheral compartments.

7. A “candy box” in the form of a sloping-sided bowl about 2y2" deep and 6y2" in diameter with a 1" deep, integral, almost cylindrical base and a slightly convex cover which seats in the top of the bowl.

8. An hors d’oeuvre dish mounted on a pedestal to rotate, about 10y2" in diameter, with a cover and 5 separate dishes, four of arcuate shape and one squarish to fill up the space in the main dish, the cover and the main dish having a combined depth of about 2y2".

9. A candy bowl without cover, standing IV2" high and about 8y2" in diameter.

10. A candy bowl with a cover, standing 2y2" high and about 6y2" in diameter, the cover setting inside the bowl on a ledge, the rim being scalloped and the upper wall fluted.

A bowl, invoiced as a candy bowl, standing 2x/2" high ánd 9y2' in diameter, without a cover. 11.

A collective exhibit which is a set of three round boxes standing 1 y2" high with their covers, fitted onto a tray about an inch deep having rounded ends which snuggly holds the three boxes in a row, described on the invoice as “Plastic Candy Bowl 131/2" (set of 3),” 131/2" being the approximate length of the tray. 12.

On the foregoing, a variety of finishes, colors, and surface designs are applied' to the basic articles of molded plastic. Some design features are produced by molding.

Appellants contend here, as they did below, that none of the articles is a “serving dish” and that the rice containers or tubs, candy bowls and boxes are “other” articles classifiable under Item 772.06. They claim the hors d’oeuvre dishes and “sushioke” dishes are “trays” classifiable under Item 772.09. Appellants examined seven witnesses and the Government two, producing about 80 pages of printed testimony which is rather inconclusive as to the uses of the several items.

Except for the items asserted to be specifically provided for as “trays,” the gist of appellants’ contention is thus stated in their brief:

The term “serving dishes” in Item 772.06, TSUS, must be defined as shallow or concave vessels without covers that resemble a dish in form and are used on the table or other dining surfaces to hold food at meeds. As so defined, this term does not include any of the items at bar. [Our emphasis.]

Aside from an argument constructed from parts of dictionary definitions of the word “dish,” appellants’ brief is singularly lacking in any authorities for thus limiting the meaning of the term “serving dishes” as stated in the above-quoted contention.

*398 In dealing with the several items imported, the Customs Court divided them into four groups. The first group was the rice containers or tubs or “hanki,” represented by Exhibits 1, 4, and 5. It found the evidence to show that they are used as containers for cooked rice from which portions of rice are dished by the housewife or waitress into small bowls which are served to individuals. It held it to be clear that these articles are serving dishes and that the fact that these dishes may customarily be stood on the floor when a meal is served at low tables, Japanese style, or placed on a serving table rather than a dining table was “insignificant.” Ordinary serving dishes, bowls, or platters, the court said, may be stood on serving tables or sideboards during meals.

In the second group the court put the “sushioke” or “sushi” dishes, Exhibit 3.

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Bluebook (online)
404 F.2d 395, 56 C.C.P.A. 36, 1968 CCPA LEXIS 222, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maui-varieties-ltd-american-customs-brokerage-co-inc-v-the-united-ccpa-1968.