Rifkin Textiles Corp. v. United States

54 C.C.P.A. 138, 1967 CCPA LEXIS 276
CourtCourt of Customs and Patent Appeals
DecidedJune 29, 1967
DocketNo. 5247
StatusPublished

This text of 54 C.C.P.A. 138 (Rifkin Textiles Corp. 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
Rifkin Textiles Corp. v. United States, 54 C.C.P.A. 138, 1967 CCPA LEXIS 276 (ccpa 1967).

Opinion

Kirkpatrick, Judge,

delivered the opinion of the court:

This is an appeal by the importer from the decision and judgment of the United States Customs Court, First Division (55 Oust. Ct. 341, C.D. 2600), overruling the importer’s protest to the classification of certain woven wool fabrics.

The collector classified the imported merchandise as “woven fabrics, of wool . . . other” under item 336.50 of the Tariff Schedules of the United States and dutiable at the rate of 37.5 cents per pound and 60 percentum ad valorem. The importer claimed that the merchandise was more properly classifiable as “ornamented fabrics, in the piece” under item 353.50 of the Tariff Schedules and dutiable at the rate of 42.5 percentum ad valorem. The pertinent statutory provisions are:

Item 336.50 of the Tariff Schedules of the United States:

Other [woven fabrics, of wool weighing over four ounces per square yard]:
Valued not over $1.26% per pound_ 37.5$ per lb.
plus 60% ad val.

Item 353.50 of the Tariff Schedules of the United States:

Ornamented fabrics, in tbe piece, and ornamented motifs, not specially provided for_. 42.5% ad val.

[139]*139The Headnote to Schedule 3 provides in part (1963 U.S. Code Cong.. & Ad. Hews (2336):

3. For the purposes of the tariff schedules—
(a) the term ‘ornamented’, as used with reference to textile fabrics and other raticles of textile materials, means fabrics and other aticles of textile materials which are ornamented with—
* * * * * # #
(iii) lace, netting, 'braid, fringe, edging, tucking, or trimming, or textile fabric; [Emphasisadded.]

The parties have agreed that the imported merchandise is woven fabric of wool, imported in the piece, weighing over four ounces per square yard, having a braid securely sewn over each of the two selvage edges for the full length of the piece, and valued at not over $1.26% per pound. Thus, the sole question is whether or not the merchandise is “ornamented fabric” within the meaning of item 353.50 of the Tariff Schedules.

Both parties submitted exhibits at the trial, but only appellant’s exhibits 2, 4, and 5 need be discussed here. Appellant’s exhibit 2 is an affidavit, by the president of appellant-importer, which states that the imported merchandise was sold and invoiced by the exporter, and bought and accepted by the appellant, as an “ornamented fabric.” Appellant’s exhibit 4 is a skirt manufactured from a woven wool fabric which is similar to the merchandise in issue except that it has only one braid sewn onto one of the two selvage edges. The braided selvage is employed as a vertical edge of the skirt which is normally visible. Appellant’s exhibit 5 is a dress made from woven wool fabric also having only one braid sewn onto one selvage edge. In this dress the braided selvage is employed as the finished edge for various parts, e.g. the sleeves and the pockets.

The appellant called three witnesses the first of whom, a member of the bar, read into the record the definition of “ornament” from Webster’s Hew International Dictionary, Unabridged (2d ed. 1958) :

ornament * * * 2. a That which is added to embellish or adorn; that which adds grace or beauty; an embellishment; a decoration. * * * b An object or quality which serves to adorn. * * * 3. * * * 4. Addition or inclusion of anything that beautifies; ornamentation; embellishments; decoration. * * *
ornament; ORNAMENTED; ORNAMENTING. To provide with ornament; decorate; embellish; as, to ornament a room, or a city.

Appellant’s remaining two witnesses were permitted to testify only for the purpose of connecting appellant’s exhibits 4 and 5 with the merchandise at bar: (1). Mr. Jack Rosenblum, who was employed as a stylist, production man and salesman by a manufacturer of ladies’ skirts and sportswear in Hew York City, stated that he had manu[140]*140-factured appellant’s exhibit 4.1 (2) Mr. Oscar Zinn, in charge of selling and styling textiles for the appellant, testified that he styled and assisted in the production of appellant’s exhibit 5. He also stated that the selvage on appellant’s exhibit 1 is part of the fabric.

The testimony of the witnesses for the Government is summarized by the Customs Court:

As heretofore indicated, all of the witnesses for the defendant testified that the imported fabric was not an ornamented fabric. In summary, the pertinent reasons for this conclusion were as follows: That braid is never applied only to the selvage to produce an ornamental fabric (Witness Schwartz) ; that dress manufacturers do not use merchandise similar to plaintiff’s exhibit 1 in the manufacture of dresses and skirts “because they couldn’t use stuff that is on the selvage. They cut the selvage off” (Witness Schwartz) ; that none of the fabrics in either plaintiff’s exhibit 1 or defendant’s collective illustrative exhibit A would be considered in the trade to be ornamented fabrics, because the braid is attached only to the selvage, which is cut off in the end use (Witness Schwartz), (Witness Wilkinson), (Witness Price), (Witness Dante) ; that a selvage is the extreme edge of a fabric, and is not considered a useful part of the fabric, but is extraneous and is not considered in measuring its width (Witness Wilkinson), (Witness Selden), (Witness Price), (Witness Dante); that an ornamented fabric would usually have a pattern or design visible on the surface of the fabric or is one embellished in such a manner that it is evident on the fabric (Witness Wilkinson), (Witness Selden), (Witness Price), (Witness Dante), (Witness Kleinwald) ; that embroidery is never applied to the selvage of a fabric, unless the selvage is part of a design (Witness Kleinwald), (Witness G-roder).
With respect to plaintiff’s exhibits 4 and 5, the witnesses for the defendant testified that the braid in plaintiff’s exhibit 4 is on the selvage and that it is an ornamentation on the skirt (Witness Schwartz) ; that the braid on plaintiff’s exhibits 4 and 5 ornaments the garments but not the fabric from which they were produced (Witness Wilkinson, Witness Price) ; that the braid on plaintiff’s exhibit 4 was put on there for a utilitarian purpose, “to cover a selvage which might be raw” (Witness Kleinwald) ; that the braid on plaintiff’s exhibit 4 did not decorate the garment, but was just “a black piping down the front of the goods” (Witness Groder). [References to the record below omitted.]

The Customs Court, in a 2 to 1 decision, overruled appellant’s protest and found the imported merchandise to he not “ornamented fabrics” within the meaning of item 353.50 of the Tariff Schedules. In so holding, the majority of the Customs Court quoted the following explanatory notes contained in the Tariff Classification Study, published by the Tariff Commission on November 15,1960 which was prior to the enactment of the Tariff Classification Schedules:

[141]*141Under the proposed definition of “ornamented,” textile articles would no longer be assessed with rates of duty derived from paragraph (1529(a) on the basis of concealed, functionless pieces of braid, netting, etc.

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54 C.C.P.A. 138, 1967 CCPA LEXIS 276, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rifkin-textiles-corp-v-united-states-ccpa-1967.