Rifkin Textiles Corp. v. United States

DISSENTING OPINION

Ford, Judge:

This decision is one of the first promulgated by the court under the new Tariff Schedules of the United States and, consequently, there is no case law controlling the statutory language involved herein. I would, based upon the record, samples, and basic principles of law formulated over the years in the field of customs jurisprudence, sustain the protest.

The new language involved, as claimed by plaintiff, provides for “ornamented fabric.” A definition of the term “ornamented” is contained in the headnotes and provides as follows:

3. For the purposes of the tariff…