Authentic Furniture Products, Inc. v. United States

Mxllek, Judge,

dissenting, with whom Rich, /., joins.-

I believe the majority opinion not only misstates ‘the test to be applied in determining when parts of an article cannot be classified as. the unfinished article itself, but misapplies the test it states.

The test is not, as the majority opinion states, the absence of a substantial or essential part, but, rather, the absence of a substantial and essential part. Twin Pin Co. of U.S.A., Inc. v. United States, 24 Cust. Ct. 430, Abstract No. 54254 (1950).

The issue is well stated by the majority opinion, namely: whether the absence of the side…