Boone v. United States

DISSENTING OPINION

Cline, Judge:

I regret that I am unable to agree that the merchandise involved therein consists of screenings and nothing more.

The merchandise was invoiced and entered as “barley bran” and was assessed ■with duty at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as an unenumerated manufactured article. It is claimed to be properly •dutiable at 5 per centum ad valorem under paragraph 731, as modified by the •trade agreement with Canada, T. D. 49752, or at 7}{ per centum ad valorem under paragraph 1555, as modified by said trade agreement.

It appears…