The 18-story building was designed by Cass Gilbert in the Assyrian Revival style as offices, showrooms and manufacturing space in the Garment District.

The building's design includes elements inspired by Middle Eastern architecture, such as ziggurats, and also contains setbacks as required by the 1916 Zoning Resolution.

At ground level are two entrances recessed within travertine marble doorways, as well as a glass storefront.

The lowest three stories house a synagogue for Congregation Beit Simchat Torah, which includes a lobby; a double-height sanctuary; and a basement with a community hall, classrooms, and chapel.

Beit Simchat Torah bought the basement, ground floor, and mezzanine in 2011 and renovated the space extensively, moving to the building in 2016.

To the east was the Needle Trades Continuing School,[1] while to the west was the New York City Police Department's 23rd Precinct station house (now the Traffic Control Division).

[8] Gilbert did not say why he had chosen to design the building with Assyrian Revival motifs, although he said: "I find beauty in so many different things that I like to develop a ziggurat in the style which seems best adapted to the purpose.

[11] The architectural historian Christopher Gray wrote of the building in 2004: "The ornamental program of Assyrian reliefs in polychrome terra cotta makes it one of the brightest spots in the area.

[12][13] The glass facade measures 50 feet (15 m) wide and is decorated with pinstripes made out of gold leaf.

[14] The extreme ends of the base, flanking Beit Simchat Torah's space, contain entrances recessed within travertine marble doorways.

Each panel depicts two hunters in a horse-drawn chariot (one of whom is pointing a bow and arrow at an antelope) as well as a smaller animal under the horse.

The eight central bays are separated vertically by steel mullions and horizontally by carved spandrels.

The synagogue, designed by Architecture Research Office, occupies the ground floor, the basement, and a mezzanine.

[23][24] The Sheffer Family Lobby, at the front of the ground floor,[22] doubles as an event space and reception room.

[12][20] The basement has a 13.5-foot (4.1 m) ceiling[12] and includes the Evan Wolfson Community Hall, the Kuriel Chapel, and several classrooms.

[12] The synagogue space also includes a mixed-gender restroom with wallpaper describing the history of Beit Simchat Torah.

[12][14] One of the interior columns near the bimah, which could not be removed, was converted into a ner tamid or eternal light.

[12] On the rear wall is a niche, which contains the congregation's ark[25] and is concealed by an oak screen with Sephardic motifs.

[12] The wall tilts outward at a 10-degree angle and is topped by a skylight measuring 46 feet (14 m) wide.

[26][27] The large amounts of criminal activity in the area had spurred the construction of the 23rd Precinct station house from 1907 to 1908.

[26] Around this time, developers in the neighborhood began to erect loft and manufacturing buildings for garment and fur companies.

[28] M. & L. Hess's president, John W. Hahner, had wanted to construct a speculative development with loft space, showrooms, and offices.

[31] By that July, James Stewart & Co. was constructing the building, which was intended to contain showrooms and manufacturing spaces for companies in the fur industry.