Siegman v. United States

7 Ct. Cust. 195, 1916 WL 21545, 1916 CCPA LEXIS 73
CourtCourt of Customs and Patent Appeals
DecidedMay 31, 1916
DocketNo. 1620; No. 1621
StatusPublished
Cited by1 cases

This text of 7 Ct. Cust. 195 (Siegman 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
Siegman v. United States, 7 Ct. Cust. 195, 1916 WL 21545, 1916 CCPA LEXIS 73 (ccpa 1916).

Opinion

Smith, Judge,

delivered the opinion of the court:

Narrow woven fabrics of various kinds, composed in chief value of tinsel wire or of metal threads and imported at the port of New York were classified by the collector of customs as laces, trimmings, and galloons, composed wholly or in chief value of metal threads, yarns, or filaments. In accordance with this classification, they were assessed for duty at 60 per cent ad valorem under that part of paragraph 368 of the tariff act of 1913 which reads as follows:

358. Laces, ⅜ * * and all lace articles of whatever yams, threads, or filaments composed; * * ⅜ galloons, * ⅜ ⅜ ornaments; braids, loom woven and orna[196]*196mented in the process of weaving, or made by hand, or on any braid machine, knitting machine, or lace machine, and not specially provided for; trimmings not specially provided for; ⅞ ⅜ * all the foregoing of whatever yarns, threads, or filaments composed, 60 per centum ad valorem.

The importers protested that the goods were not dutiable as assessed and claimed that they were classifiable under other paragraphs of the tariff act which subjected them to a lower rate of duty. The ground of protest really relied upon, however, by the importers was the claim that some of the goods were tinsel wire, lame or lahn, dutiable at 6 per cent ad valorem and that the rest were fabrics, ribbons, beltings, or other articles, made wholly or in chief value of tinsel wire, lame or lahn, or of metal threads, and dutiable at 40 per cent ad valorem under that part of paragraph 150 which reads as follows:

150. Tinsel wire, lame or labn, made wholly or in chief value of gold, 'silver, or other metal, 6 per centum ad valorem; ⅜ ⅜ * fabrics, ribbons, belting, toys, or other articles, made wholly or in chief value of tinsel wire, lame or lahn, ⅜ * ⅝ bullions, * * * or metal threads, not specially provided for in this section, 40 per centum ad valorem-.

At the hearing before the board, eight exhibits, representing some 52 samples of the merchandise, were introduced in evidence, and as to the commercial designation of the several items making up the different exhibits testimony was introduced on behalf of the Government and the importers.

Among other issues raised by the testimony was the question as to whether certain classes of the goods imported were commercially loiown as ribbons or beltings or as galloons, gimps, braids, bindings, bands, or trimmings. For a proper appreciation of the testimony tendered on that issue we give the meaning of those terms as they are commonly understood when applied to fabrics or things designed for the ornamentation of fabrics:

Standard Dictionary:

Ribbon. — A narrow strip of fine stuff, usually silk or satin, having two selvages and commonly less than 8 inches in width. Among the varieties of ribbon are chiné, feather-edge, ferret, galloon, love, lustring or lustering, moire, Petersham, picot,. sarsenet, satin, and taffeta.

Century Dictionary:

Ribbon. — 1. Originally a stripe in a material, or the band or border of a garment, whether woven in the stuff or applied. 2. A strip of fine stuff, as silk, satin, or velvet, having two selvages. Ribbons in this sense seem to have been introduced in the sixteenth century. Ordinarily ribbons are made of widths varying from one-fourth of an inch, or perhaps even less, to 7 or 8 inches, but occasionally sash ribbons or the liké are made of much greater widths. According to the fashion of the day, ribbons are made richly figured or brocaded, of corded silk with velvet and satin stripes, satin-faced on each side, the two sides being of different colors, each perfect, and in many other styles.

[197]*197Standard Dictionary; Century Dictionary:

Belting. — Belts collectively, or the material from which belts are made,

Standard Dictionary':

' Galloon. — 1. A closely woven worsted lace, used for binding. 2. A dress trimming made of cotton or silk embroidered, sometimes with a scalloped edge. 3. A narrow metallic tape woven in silk, worsted, or cotton; used on uniforms, etc.; as silver galloon.

Century’ Dictionary:

Galloon. — 1. Originally worsted lace, especially a closely woven lace like a narrow ribbon or tape for binding. ⅜ * * 2. In modern use: (a) A fabric similar to the above, of wool, silk, tinsel, cotton; or a combination of any of these, (b) A kind of gold or silver lace with a continuous even edge on each side, used on uniforms, liveries, etc.

New International Encyclopedia:

Galloon. — A narrow, tapelike fabric composed of silk or worsted, or of both. It is usually employed for binding garments, curtains, etc. The small band worn round gentlemen’s hats is an example. It is also used as trimming material, and sometimes has a scalloped edge. When woven in gold or silver tinsel it is used as a trimming for uniforms.
Lace.— * * ⅜ 2. An ornamental cord, braid, or gimp of gold or silver, used for edging or decorating garments, etc.; galloon.
Gimp. — A narrow, flat, ornamental trimming, as of silk, cotton, wool, or beads, usually formed of or interlaced with cord or wire; used for dresses, furniture, etc.
Gimp. — A flat trimming made of silk, worsted, or other cord, usually stiffened by wire and more or less open in design, used for borders for curtains or furniture, trimming for women’s gowns, etc.

Stand ard Di ctionary:

Braid., — A narrow, flat tape or woven strip for binding the edges of fabrics or for ornamenting them.
Braid. — A narrow textile band or tape, formed by plaiting or weaving together several strands of silk, cotton, wool, or other material, used as trimming for garments, for stay laces, etc.
Binding. — ⅜ ⅞ ⅜ 3. A braid or strip folded and sewed on the edge of any fabric, or sewed over the place where two parts are joined, so as to protect and secure the parts covered by it.
Band. — A flat, flexible strip of any material used for binding, as of leather, rubber, cloth, paper, etc. * * * 2. Any flexible strip used as an article of dress, or to strengthen or ornament the clothing; as a neck band; hat band.
Band. — * ⅜ ⅞ 2. Anything resembling a band in form or function. * ⅜ * (b) A border or strip on an article of dress serving to strengthen it or to confine it, as at the waist, neck, or ■wrist, as a waist band; a wrist band; a neck band.

[198]*198Standard Dictionary:

Trimming. — Something added for ornament or to give a finished appearance or effect; that which embellishes or completes. (1) Material attached to a garment or the like for ornamentation.
Trimming. — * * * 3. Anything used for decoration or finish; an ornamental fitting of any sort; usually in the plural, as the trimmings of a harness or of a hat.

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Related

United States v. Veit, Son & Co.
8 Ct. Cust. 290 (Customs and Patent Appeals, 1918)

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Bluebook (online)
7 Ct. Cust. 195, 1916 WL 21545, 1916 CCPA LEXIS 73, Counsel Stack Legal Research, https://law.counselstack.com/opinion/siegman-v-united-states-ccpa-1916.