Robinson-Goodman Co. v. United States

*159DISSENTING OPINION

Hatfield, Judge:

I regret that I am unable to concur in the views expressed by a majority of my associates.

Artificial flowers, composed in chief value of textile yarns, threads, and filaments, were assessed for duty as “trimmings” and “ornaments” at 90 per centum ad valorem under paragraph 1430 of the Tariff Act of 1922.

It is claimed by appellant that they are properly dutiable under paragraph 1419.

The statutes involved are as follows:

Pae. 1430. Laces, lace window curtains, burnt-out laces and embroideries capable of conversion into burnt-out laces, nets and nettings,…