Rifkin Textiles Corp. v. United States

62 Cust. Ct. 316, 297 F. Supp. 1127, 1969 Cust. Ct. LEXIS 3550
CourtUnited States Customs Court
DecidedMarch 31, 1969
DocketC.D. 3752
StatusPublished
Cited by2 cases

This text of 62 Cust. Ct. 316 (Rifkin Textiles Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court 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, 62 Cust. Ct. 316, 297 F. Supp. 1127, 1969 Cust. Ct. LEXIS 3550 (cusc 1969).

Opinion

Nao, Chief Judge:

The merchandise involved in this case consists of woven wool fabrics imported from Italy during March, April, and May of 1964. It was assessed with duty under item 336.50, Tariff Schedules of the United States, at 37.5 cents per pound plus 60 per centum ad valorem, as woven fabrics of wool, other. It is claimed to be dutiable under item 353.50 at 42% per centum ad valorem, as ornamented fabrics in the piece.

[317]*317The pertinent provisions of said tariff schedules are as follows:

Woven fabrics, of wool:
****** *
Other:
Other:
336.50 Valued not over $1.26% per 37.5$ per lb. pound_ +60% ad val.
*******
353.50 Ornamented fabrics, in the piece, and ornamented motifs, not specially provided for _ 42.5% ad val.

The headnotes to schedule 3 provide in part:

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—
(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;
(b) ornamentation of the types or methods covered hereby consists of ornamenting work done to a pre-existing textile fabric, whether the ornamentation was applied to such fabric—
(i) when it was in the piece,
‡‡‡‡‡‡‡‡
and if such textile fabric remains visible, at least in significant part, after ornamentation: * * *

The issue before the court is whether the merchandise in its imported condition is an “ornamented fabric” within the meaning of item 353.50, supra,.

A sample of the merchandise was received in evidence at the trial as plaintiff’s exhibit 2. It consists of a length of green cloth about 60 inches wide. About a quarter to a half inch from one edge there appears, at intervals of 18 inches, stitching in yellow and green yarn consisting of four loops in yellow with a center of green, somewhat resembling a four-petaled flower. The stitching measures about an inch to an inch and a half in diameter. It is irregular and crudely done.

[318]*318Another piece of cloth from the importation was received in evidence as defendant’s exhibit A. It is a smaller piece of black material having yellow stitching in the form of three loops at almost the edge of the fabric.

Plaintiff called four witnesses who had had experience in the embroidery field. Mr. Oscar Zinn, president of liifkin Textiles Corp., testified that he had been with the corporation for about 8 years and that its business is the importation of woolen textiles mainly from Italy. He styles, designs, purchases, and is in charge of al'l sales of woolen piece goods which his firm imports. Previous to his association with Rifkin Textiles he had been a dress and sportswear manufacturer for over 20 years. lie was familiar with the merchandise described on the invoice covered by entry No. 1011937 (plaintiff’s exhibit 1) and testified that exhibit 2 represented such merchandise. Although he did not examine every piece of goods that came in, he said that exhibit 2 was illustrative of all of the merchandise involved here. He testified that he has had experience with embroidered merchandise; that he has supervised the ornamentation of fabrics with embroidery and has seen hand embroidery, as done on exhibit 2. Based on his experience, dictionary definitions, and the way the stitching looked on the goods, he stated that the stitching on exhibit 2 is an embroidered flower consisting of hand needlework; that it is part of the fabric and not the selvage; that it ornaments and embellishes the fabric, and that all of the merchandise herein is embroidered and is of the same caliber as exhibit 2.

Mr. Zinn testified that he had ordered the merchandise involved herein and that he had specified 'by sample that every yard of the goods be embroidered. He stated that each of the flowers falls in a little different position on the cloth, but that they do not fall on the selvage which is about one-eighth of an inch from the end of the goods, and can be ripped off. He testified that the stitching on exhibit A comes close to the selvage but is not on it. He had never removed the stitching from the goods prior to delivery to customers; it was not a condition of sale that such stitching be removed.

Plaintiff’s second witness was Herman J. Sapirstein, president of Jaguar Embroidery Go., which is engaged in doing embroidery work for the trade. He had previously worked for other embroidery houses for 3 years; has been with Jaguar for 10 years, and does the selling, the production work, and supervises the entire factory. He belongs to The Pleaters and Stitchers and Embroiderers Association, a local organization of embroidery shops having as members a few hundred factories in the New York City area.

He was shown plaintiff’s exhibit 2 and testified that the stitching consisted of hand-embroidered flowers; that they were part of the fabric and not the selvage and that they ornamented the fabric.

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Cite This Page — Counsel Stack

Bluebook (online)
62 Cust. Ct. 316, 297 F. Supp. 1127, 1969 Cust. Ct. LEXIS 3550, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rifkin-textiles-corp-v-united-states-cusc-1969.