Loewenthal v. United States

6 Ct. Cust. 209, 1915 CCPA LEXIS 78
CourtCourt of Customs and Patent Appeals
DecidedMay 18, 1915
DocketNo. 1529; No. 1531
StatusPublished
Cited by38 cases

This text of 6 Ct. Cust. 209 (Loewenthal 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
Loewenthal v. United States, 6 Ct. Cust. 209, 1915 CCPA LEXIS 78 (ccpa 1915).

Opinion

De Vries, Judge,

delivered tbe opinion of tbe court:

These are appeals from two decisions of tbe Board of General Appraisers. Tbe importations were of beaded articles in several forms: (1) Tunics composed of lace nets, beaded, without following any figure or design; (2) motifs, garnitures, and gimps of beads with net foundation, tbe beads forming designs of various forms, tbe entire being ready to be applied to garments, and also running lengths or strips of such beaded designs likewise on net foundations ready to be applied to garments.

It is conceded by all parties that tbe merchandise is in chief value of beads.

Tbe merchandise was assessed for duty by the collector at the port of New York under tbe provisions of paragraph 358 of tbe tariff act of 1913, in tbe words—

358. Laces, * * * wearing apparel, * * * and all articles or fabrics * * * appliquéd, * * * any of the foregoing by whatever name known; * * * nets, nettings, veils, veilings, * * * ornaments; * * * trimmings not specially provided for; * * * and articles made in whole or in part of any of the foregoing fabrics or articles; all of the foregoing of whatever yarns, threads, or filaments composed, 60 per centum ad valorem.

Protestants made claim that they are properly dutiable under tbe provisions of paragraph 333 of said act, reading:

333. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in transportation only, 35 per centum ad valorem; curtains, and other articles not embroidered nor appliquéd and not specially provided for in this section, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, 50 per centum ad valorem.

The board overruled tbe protests, assigning as tbe reason therefor that the merchandise was wearing apparel or articles appliquéd, and therefore excluded from the provisions of paragraph 333 by its excepting terms. The importers appeal.

In this court the Government claims that the merchandise described in our class (1), and equally embraced in our class (2), dutiable as wearing apparel, appliquéd; the motifs, garnitures, gimps, and the beaded strips, described in our class (2), dutiable as ornaments or trimmings; and that if the foregoing are not so classifiable they are dutiable as articles made wholly or in part of some of the fabrics and articles named in said paragraph 358.

The first question presented therefore is, Can this merchandise be said to be articles appliquéd, as that term is used in both the foregoing quoted paragraphs ?

We think not. This court in a recent decision, United States v. Hamburger Levine Co. (5 Ct. Cust. Appls., 217; T. D. 34382), interpreted that very term. The lexicographic definitions and scientific [211]*211authorities were carefully reviewed and a definitive excerpt by Fischer, G. A., based upon the ordinary and trade meaning of the term in Thorp’s case, G. A. 4481 (T. D. 21375), adopted by the court as the accepted meaning of the phrase, to wit:

This merchandise corresponds with the definition given to the word “appliqué” by all the standard dictionaries and with the trade understanding. The general definition is: Ornamentation with a pattern, which has been cut out of another color or stuff, applied or transferred to a foundation.

In one of these appeals the record contains much trade testimony upon this point which in every wise confirms the conclusion, said by the board in the cited case to have been likewise reached, and approved as stated by this court. That interpretation of the phrase, therefore, should be regarded as stare decisis. Tersely stated, an article or wearing apparel appliquéd, within the tariff sense, is such ornamented with a pattern or design which has been cut out of another color or stuff; or, to the same effect otherwise independently fabricated and applied or transferred to another article or fabric. The idea and requirement of a union of two independent fabrications is essential and determinative. The motifs, and probably other of these importations, may well be termed and undoubtedly are “appliqués,” but the call of the statute is not for such, but for “articles” or “wearing apparel” “appliquéd” — that is, such an article or wearing apparel with these appliqués thereto sewn or applied.

The unimpeached and uncontradicted testimony herein is that no part of these importations is so constructed, but that instead of motifs or designs being independently constructed and thereafter applied upon the net foundation, article, or fabric, these beaded effects are attained by sewing the beads one by one in or upon the net. Suffice the purposes of the present case to say that without this distinction there could be but few, if any, beaded articles that would not fall within paragraph 358 as articles appliquéd, with the result of a construction practically reading paragraph 333 from the act. Indeed, it is difficult to conceive, in the absence of the differentiation had, what considerable number of articles could be held in chief value of beads as designated in paragraph 333, for certainly the distinction that in some cases they are fed in the loom during weaving and in the other thereafter by being sewn in or upon the fabric is more a matter of manipulation than material difference and substitutes the exception for the well known usual and ordinary construction and character of beaded articles. Without, however, indulging or resting the case upon any polemic refinements, the point is determined by the broad and well-settled doctrine announced by the court in United States v. Hamburger Levine Co., supra, and we hold the merchandise not articles or wearing apparel appliquéd within the terms of either [212]*212paragraph 333 or 358. They are not, therefore, excluded by its extruding terms from paragraph 333.

The inquiry thus presented as to which of these paragraphs is in its competitive language the more germane will be furthered by bearing in mind the legislative course upon the subject matter.

Throughout many tariff acts nets and nettings, laces, embroideries, wearing apparel, ornaments, trimmings, and articles and fabrics, whether or not beaded, have been separately classified for dutiable purposes as distinct and different tariff entities, sometimes at the same and at other times different rates of duty. See tariff act of 1894, paragraphs 301 and 304; tariff act of 1897, paragraphs 339 and 408; tariff act of 1909, paragraphs 349 and 421. The tariff act of 1913 being a revision of that of 1909 obviously continued this policy. By the act of 1909 beaded articles were provided for in paragraph 421 as follows:

421. Beads and spangles oí all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in transportation only, thirty-five per centum ad valorem; fabrics, nets or nettings, laces, embroideries, galloons, wearing apparel, ornaments, trimmings, curtains, fringes, and other articles not specially provided for in this section, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, but not in part of wool, sixty per centum ad valorem: * * *.

Contrasted and enacted therewith was paragraph 349, as follows:

349.

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