Rifkin Textiles Corp. v. United States

55 Cust. Ct. 341, 1965 Cust. Ct. LEXIS 2250
United States Customs Court·Decided December 13, 1965·No. C.D. 2600·Published·Cited by 3 cases

Opinions

Wilson, Judge:

The merchandise in the case at bar consists of a woven wool fabric, imported' in the piece, having braid securely sewn over both selvaged edges for the full length of the piece. The importation in question was classified under item 836.50 as “woven fabrics, of wool * * * other” at the rate of 37.5 cents per pound and 60 per centum ad valorem. Plaintiff claims the merchandise is an ornamented fabric and, therefore, properly classifiable under item 353.50 of the Tariff Schedules of the United States at the rate of 42.5 per centum ad valorem as “ornamented fabrics in the piece.”

Item 336.50 of the Tariff Schedules of the United States, under which the imported merchandise was classified, provides:

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.

The portions of the tariff schedules pertinent to the classification of fabrics, ornamented with braid, provide in part as follows:

1. [Headnote to subpart B of schedule 3, part 4]:
Subpart B — Lace, Netting and Ornamented Fabrics
Subpart B headnotes:
1. This subpart covers only (a) textile fabrics in the piece, of any width, including edgings, insertings, galloons, flouneings, and all-overs and (b) textile motifs. Fabrics described in part S * * * of this schedule are covered by item SSS.50 if ornamented. [Tariff Schedules, U.S. Code Cong. & Admin. News,p.2336 (1963).] [Emphasisadded.]
2. [Classification and rates for item 353.50] :
Item Article Rate of Duty
353.50 Ornamented fabrics, in the piece, and ornamented motifs, not specially provided for_ 42.5% ad val.
TTariff Schedules, U.S. Code Cong. & Admin. News, p. 2337 (1963) ]
3. Schedule 3 headnotes:
*******
3. For the purposes of the tariff schedules—
(a) the term ‘ornamented’, as used with reference to textile fabrics and other articles of textile materials, means fabrics and other articles of textile materials which are ornamented with—
(i) fibers, filaments (including tinsel wire and lame), yarns, or cordage, any of the foregoing introduced as needlework or otherwise, including—
[343] (A) embroidery, and pile or tufting, whether wholly cut, partly cut, or not cut, and
(B) other types of ornamentation, but not including functional stitching or one row of straight hemstitching adjoining a hem;
(ii) burnt-out lace;
(iii) lace, netting, braid, fringe, edging, tucking, or trimming, or textile fabric; [Emphasis added.]
* * * $ $ $

The record in the case at bar consists of the testimony of four witnesses for the plaintiff and seven witnesses who testified on behalf of the defendant, as well as five exhibits received in evidence.

Plaintiff’s exhibit 1 is a sample representative of the merchandise at bar (R. 3), cut from a bolt of woven wool fabric, and, as heretofore indicated, with braid sewn over both selvaged edges for the full length of the piece (R. 4-5). Plaintiff’s exhibit 2 is an affidavit by the president of the plaintiff-importer stating that plaintiff’s exhibit 1 is a sample representative of the merchandise at bar and to which is appended the invoice of the exporter of the goods which describes the importation as ornamented wool fabric and states that the ornamentation is provided by the braid. Plaintiff’s exhibit 4 is a skirt with braid thereon, manufactured from a woven wool fabric with braid identical to the importation at bar in all respects, except that the fabric employed in manufacturing the skirt has braid sewn for the full length of the piece over only one selvaged edge (R. 70). Plaintiff’s exhibit 5 is a dress with braid thereon manufactured with woven wool fabric with braid identical to the imported merchandise in all respects, except that the fabric used in manufacturing the dress had braid sewn for the full length of the piece over only one selvaged edge (R. 77, 235). Defendant’s collective illustrative exhibit A consists of a number of woolen fabrics, of different colors, and illustrates the manner in which the braid was attached to the fabric and what the material was like before the braid was sewn on (R. 18).

Plaintiff called as its first witness, Mr. Richard E. Nathan, member of the bar, who stated that, upon request of counsel for the plaintiff, he had made an examination of records of various commercial dictionaries in order to determine a definition for the word “ornamented.” He then read into the record the definition of the word “ornament,” as defined in Webster’s New International Dictionary, second edition, unabridged (R. 50-52).

Plaintiff, in support of the claimed classification, called three witnesses on its behalf in so-called rebuttal for the purpose of showing that plaintiff’s exhibit 1 was an ornamented fabric. The first of these was Mr. Jack Rosenblum, who stated that he is employed by Pepi Lynn, Inc., New York City, a manufacturer of ladies’ skirts and sportswear, as a stylist, production man, and salesman (R. 190-191). The [344] court, after discussion, subsequently ruled (R. 229) that Mr. Rosen-blum’s testimony was admissible only for the purpose of connecting up plaintiff’s exhibit 4 with the merchandise at bar. The witness stated that he had manufactured plaintiff’s exhibit 4 from a fabric which had braid along only one selvage (R. 195), and which was not made from the merchandise before the court (R. 212). With respect to the use of selvage by the witness, Mr. Rosenblum testified, on cross-examination, as follows:

Q. * * * How do you normally use the selvage? — A. Normally if it doesn’t have any ornamentation for any garment, I would cut it, and if it fell into the seam, that is where it would end up. [R. 224.]
>ii * * * * * *
Q. And I understand your testimony now then to be that normally the selvage is used in the seam, or the hem, or some other part of the garment which is not visible? — A. That is right. [R. 225.]

Plaintiff also called as a witness in rebuttal for the purpose of showing that plaintiff’s exhibit 1 was an ornamental fabric, Mr. Robert Frank, president of a dress manufacturing concern. The court sustained the objection of the defendant to any testimony to be given by this witness, on the ground that such testimony should have been produced on plaintiff’s case “in chief” and not in rebuttal, in order to sustain the burden of proof imposed upon the plaintiff in this case (R. 227-230).

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Rifkin Textiles Corp. v. United States, 55 Cust. Ct. 341, 1965 Cust. Ct. LEXIS 2250 (cusc 1965).

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