Let me clarify my previous statement. I have seen ""C"" layers with some level of pedogenesis (in place), but not enough to meet the criteria of a ""B"" horizon. Is up to the describer where to make the split. Same is true for cambic and other pedogenic horizons.
Also I have seen anthrotransported soil materials with transported pedogenic features. Many soil scientists may designate these layers as ""B"" horizons when in reality these are ""C"" layers because pedogenesis did not occur in place.
The main point is that soil scientists need a master horizon designation to split natural materials from fill. The letter for horizon designation does not matter. Also the user does not care. But we must make clear somewhere when the material is fill.
The best we can do with the system available is to use the letter ""C"" in combination with the word ""anthrotransported"", ""transported"" or ""modified"" in the horizon description, if the material has not enough pedogenesis to be designated as a ""B"" horizon.