Vantine & Co. v. United States

9 Ct. Cust. 291, 1919 WL 21375, 1919 CCPA LEXIS 65
CourtCourt of Customs and Patent Appeals
DecidedDecember 12, 1919
DocketNo. 1984
StatusPublished
Cited by2 cases

This text of 9 Ct. Cust. 291 (Vantine & Co. 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
Vantine & Co. v. United States, 9 Ct. Cust. 291, 1919 WL 21375, 1919 CCPA LEXIS 65 (ccpa 1919).

Opinion

Barber, Judge,

delivered the opinion of the court.

This case involves two protests, 850436 and 850555.

The merchandise is chinaware. The question is whether it is classifiable under paragraph 79 or 80 of the tariff act of 1913. We quote the material parts of each paragraph:

79. Earthenware and crockery ware composed of a nonvitrified absorbent body, including white granite and semiporcelain earthenware * * *.
80. China and porcelain wares composed of a vitrified nonabsorbent body which when broken shows a vitrified or vitreous, or semivitrified or semivitreous fracture, and all bisque and parían wares ***.-

[292]*292There are different rates of duty under each of these paragraphs, depending upon whether or not the merchandise is painted, colored, tinted, stained, etc. These wares are so painted or otherwise treated that they are concededly dutiable at the higher rate provided in either of the paragraphs, assuming them to be dutiable thereunder. They were assessed under paragraph 80. Importers protested, claiming, among other things, classification under paragraph 79, and the Board of General Appraisers, after full hearing, overruled the protests.

Under protest 850555 two samples are submitted as typical of the importation, one an entire plate or saucer and the other a broken fragment of a similar article.

The particular name of the merchandise covered by protest' 850436 seems to be “banko ware,” and one sample, a broken piece, is before us, but of what entire article it is a part the record does not show nor the sample indicate.

In the brief of the importers it is stated that the general character of the merchandise, referring to both protests, is plates, cups, saucers, etc., and by the answers to the protests we are advised the importations include also teapots, umbrella stands, fruit baskets, and trays.

It is agreed that these paragraphs of the act of 1913 are the latest if not the first attempt of Congress to divide this kind of merchandise for duty with regard to its vitreous or absorbent qualities. Reference to the act of 1909 shows that, generally speaking, similar merchandise was covered by two paragraphs, 93 and 94, relating, among other things, to “china, porcelain, parian, bisque,'earthen, stone, and crockery ware”; paragraph 93 providing for a higher rate of duty thereon if painted, colored,, etc., or ornamented or decorated in any manner, and paragraph 94 for a lower rate for the same merchandise if “ plain white ” or “plain brown” and if not painted, colored, etc., or ornamented or decorated in any manner.

Paragraphs 79 and 80 of the act of 1913 also make a similar distinction between such of these wares as are painted or decorated, etc., and those that are not, and also establish an additional preliminary qualification resting upon the qualities or characteristh s of the material of which the bodies of the wares are composed. If the body of the ware is nonvitrified and absorbent it falls under paragraph 79. If vitrified and nonabsorbent and so constituted that when broken it shows a vitrified or vitreous or semivitrified or semi-/vitreous fracture, it falls under paragraph 80.

At the hearing before the Board of General Appraisers the only witness on behalf of the importers, Dr. Berkey, of Columbia University, testified to having made a scientific test of the samples of the merchandise to determine their degree of vitrification, in the course of which he used the microscope and took photomicrographs. He [293]*293submitted the samples to immersion in water for 24 hours and also boiled them for an hour, the two latter operations being to determine their power of absorption.

As a result of these tests he concluded that the merchandise covered by 850555 was, to use his own language, “about 75 per cent unvitrified and 25 per cent vitrified.” The witness was asked as to the absorbent qualities of the merchandise covered by this particular protest, the evidence coming in as follows:

Q. What in your opinion was the degree of absorption shown by the piece as compared with the degree of absorption of a perfectly porous piece?' — A. Perfectly porous?
Q. Take the ordinary common earthenware about which there is no question?— A. There is a difference of -very, very, many per cent in the amount of absorption between this ware and a very porous piece.
Q. Could it be expressed in different percentages? — A. There are all grades of porosity in such wares taking in from 15 to 20 per cent down to nothing, and hétween those two things this is nearer to the nothing than it is to the 15 or 20 per cent..

Precisely what lie meant by this conclusion in his Iasi quoted answer he does not explain. We assume it to moan that the greatest amount of water wares of this general character will absorb is 20 per cent of their weight, because he testified that in making the tests he weighed the samples both before and after immersion or boiling to see how much “ water the article had taken in” and so tlie legitimate inference from his testimony seems to be that the most porous wares will take in from, 15 to 20 per cent of their weight in water and that the amount of water that would be absorbed by the articles covered by the protest now immediately under consideration was nearer to nothing than to 15 or 20 per cent of their weight. He also testified in another connection that he concluded from his tests that these wares possessed some degree of absorption and sufficient to satisfy him that they “would have to go into the absorbent class, ” but be did not state the percentage of water that the wares here which he tested had taken up, nor just what he meant by the “absorbent class.”

As to tbe merchandise covered by 850436 he concluded 'hat it was almost half vitrified and half nonvitrifieci, although lie said it was more difficult to judge the proportion than it was as to that covered by the other protest, but he found that it -fras totally nonabsorbent.

The Government introduced two witnesses, one who had been in the pottery manufacturing business in this country for 39 years and was familiar with the methods and processes of manufacturing pottery and chin aware in the United States. He testified that the merchandise covered by protest 850555 was an extremely liard piece of ware possessing very slight absorptive powers. He judged this from the appearance of the fracture, by testing it with his tongue and by applying red ink to a fractured surface.

The red-ink test in substance consists in immersing a- fractured surface in, or applying the ink to the fracture, to ascertain to what [294]*294extent it will bo taken up by tbe body of the ware, the color enabling visual inspection to determine whether absorption has or has not taken place, and if any, somewhat as to the degree thereof. Tbe testimony of record demonstrates that the red-ink test is one method commonly used by the trade to determine the degree of absorptive power possessed by those wares.

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Related

General Ceramics Corp. v. United States
49 C.C.P.A. 21 (Customs and Patent Appeals, 1962)
General Ceramics Corp. v. United States
46 Cust. Ct. 37 (U.S. Customs Court, 1961)

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Bluebook (online)
9 Ct. Cust. 291, 1919 WL 21375, 1919 CCPA LEXIS 65, Counsel Stack Legal Research, https://law.counselstack.com/opinion/vantine-co-v-united-states-ccpa-1919.