Tuscany Fabrics, Inc. v. United States

65 Cust. Ct. 182, 317 F. Supp. 741, 1970 Cust. Ct. LEXIS 3055
CourtUnited States Customs Court
DecidedSeptember 18, 1970
DocketC.D. 4076
StatusPublished
Cited by2 cases

This text of 65 Cust. Ct. 182 (Tuscany Fabrics, Inc. 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
Tuscany Fabrics, Inc. v. United States, 65 Cust. Ct. 182, 317 F. Supp. 741, 1970 Cust. Ct. LEXIS 3055 (cusc 1970).

Opinion

Rao, Chief Judge:

The merchandise involved in this case is described on the invoice as 10 pieces of “Asbestos Products,” comprised-of 8 percent asbestos, 72 percent reprocessed wool and 20 percent nylon. It was assessed with duty at 60 per centum ad valorem and 37% cents per pound under item 336.50 of the Tariff Schedules of the United States, as woven fabrics of wool, valued not over $1.26% per pound. It is claimed that the merchandise is properly dutiable at 6 per centum ad valorem, under item 518.21 of said tariff schedules as cloth of asbestos or of asbestos and any other spinnable fiber.

The pertinent provisions of the tariff schedules are as follows:

Classification:
Schedule 3, Part 3, Subpart C:
Woven fabrics, of wool:
$$$$$$$
Other:
‡ ‡ ‡ $
Other:
336.50 Valued not over $1.26% per pound_ 37.5(4 per lb.+
60% ad val.
[184]*184Claim:
Schedule 5, Part 1, Subpart F:
518.21 Yarn, slivers, rovings, wick, rope, cord, cloth, tape, and tubing, of asbestos, or of asbestos and any other spinnable fiber, with or without wire, and articles of any of the foregoing_ 6% ad val.
Pertinent headnotes:
Schedule 3 headnotes:
1. This schedule does not cover—
(ii) asbestos fibers, or yarns, fabrics, or other articles containing asbestos in significant amounts, i.e., articles in which asbestos is used in sufficient amounts to impart its peculiar characteristics or properties to the article (see part IF of schedule 5);
«jc sfc
7. With respect to fabrics provided for in part 8 (other than fabrics valued over $2 per pound provided for in item 387.50) and in part 4 of this schedule, provisions for fabrics in chief value of wool shall also apply to fabrics in chief weight of wool (whether or not in chief value of wool). For the purposes of the preceding sentence, a fabric is in chief weight of worn if the weight of the wool component is greater than the weight of each other textile component (i.e., cotton, vegetable fibers except cotton, silk, manmade fibers, or other textile materials) of' the fabric.
Part 3 [schedule 3] headnote:
1. This part covers all woven f abrics in the piece, of any width and with or without fast edges, including gauze and leno-woven fabrics, but does not include—
(i) any woven fabrics which are specially provided for in the provisions of part 4 of this schedule;
(ii) certain wool fabric samples (see part 7A of this schedule); or
(iii) woven fabrics in item 748.10 of part 7B of schedule 7.

It appears from the record that the merchandise is a wovén fabric imported in pieces or rolls 55 to 60 yards long and 59 to 60 inches wide. It contains by weight approximately 70.4 percent reprocessed wool, 21.8 percent nylon and 7.8 percent asbestos.1 It is used to make ladies’ carcoats and semi-dressy coats.

At the outset a question of law is presented as to the intent of Congress regarding the classification of textile fabrics in part of asbestos. [185]*185la view of headnote l(ii) to schedule 3, supra, it is clear that if merchandise contains a significant amount of asbestos, as there defined, it is excluded, from classification under schedule 3. Plaintiff claims, however, that the headnote cannot be deemed to remove from schedule 5 articles which, though not -meeting the test in the headnote, are within schedule 5 by reason of being in chief value of asbestos.

The merchandise here, while in part of asbestos, is a woven fabric in chief weight of wool. It is made from a yam composed of wool, nylon and asbestos, yam being a textile material within the definitions in schedule 3. Headnote 1 to part 3 of schedule 3 provides that the part covers all woven fabrics in the piece, with certain exceptions not here pertinent. As originally enacted that schedule included item 339.00 covering woven fabrics of textile materials, not covered by the foregoing subparts. As amended by Public Law 89-405, 80 Stat. 130, item 339.00 was repealed and a provision enacted providing:

.Woven fabrics of textile materials, not covered by the foregoing subparts of this part: /
339.05 Containing over 17 percent of wool . by weight___ ***
* h= * * * * *

This item would include the imported merchandise except for headnote 7 to schedule 3, supra, which provides that the provision for articles in chief value of wool shall apply to fabrics in chief weight of wool (whether or not in chief value of wool). In view of this headnote, the merchandise was assessed with duty under item 336.50, supra.

Plaintiff claims that this merchandise is in chief value of asbestos, is cloth of asbestos and other spinnable fibers, and is provided for eo nomine in item 518.21. That item, as written, includes cloth of asbestos or of asbestos and any other spinnable fiber. If read without reference to other provisions of the tariff schedules, it would cover the instant merchandise, if in chief value of asbestos, under the provision for cloth of asbestos; otherwise, under the provision for cloth of asbestos and other spinnable fibers.

However, item 518.21 cannot be read alone. It is a well-settled rule of statutory construction that the entire context of a statute must be taken into, account and every effort made to give full force and effect to all the language contained therein. Dart Export Corp. et al. v. United States, 43 CCPA 64, 74, C.A.D. 610 (1956); United States v. Electrolux. Corporation, 46 CCPA 143, 149, C.A.D. 718 (1959). All relevant headnotes in the tariff schedules are to be considered in determining Congressional intent. R. H. Macy & Co., Inc. v. United States, 57 CCPA 115, C.A.D. 988 (1970).

[186]*186Schedule 3 of the tariff schedules covers most textile fibers and textile products.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Arbor Foods, Inc. v. United States
30 Ct. Int'l Trade 670 (Court of International Trade, 2006)
Tuscany Fabrics, Inc. v. United States
454 F.2d 1188 (Customs and Patent Appeals, 1972)

Cite This Page — Counsel Stack

Bluebook (online)
65 Cust. Ct. 182, 317 F. Supp. 741, 1970 Cust. Ct. LEXIS 3055, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tuscany-fabrics-inc-v-united-states-cusc-1970.