Home/U.S. Customs Court/United China & Glass Co. v. United States

United China & Glass Co. v. United States

40 Cust. Ct. 208
United States Customs Court·Decided April 22, 1958·No. C. D. 1983·Published·Cited by 3 cases

Opinion

Johnson, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of stoneware articles, imported from Japan, assessed with duty at 50 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 of the Tariff Act of 1930, or at 25 per centum ad valorem and 10 cents per dozen pieces, under said paragraph, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as decorated earthenware, not specially provided for. It is claimed that the articles are properly dutiable at 20 per centum ad valorem and 10 cents per dozen pieces under said paragraph 211, as modified, as decorated earthenware plates.

At the trial, the issue was limited to the articles described on the invoices as 6}{" B & B (bread-and-butter) plates, appraised at $1.22 per dozen; those described as 7%" salad plates, appraised at $1.96 per dozen; and those described as 10" dinner plates, appraised at $4.77 per dozen. The question before the court is whether these articles are “plates,” as claimed by the plaintiff, rather than “other tableware,” as classified.

[209] The pertinent provisions of the tariff act and of the trade agreement are as follows:

Tariff Act of 1930:

Par. 211. Earthenware and crockery ware composed of a nonvitrified absorbent body, including * * * stoneware, * * * and all other articles composed wholly or in chief value of such ware; * * * painted, colored, tinted, stained, enameled, gilded, printed, ornamented, or decorated in any manner, and manufactures in chief value of such ware, not specially provided for, 10 cents per dozen pieces and 50 per centum ad valorem.

General Agreement on Tariffs and Trade, T. D. 51802:

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United China & Glass Co. v. United States, 40 Cust. Ct. 208 (cusc 1958).

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