Strohmeyer & Arpe Co. v. United States

*256CONCURRING OPINION

Cole, Judge:

This case reaches me after preparation of the initial opinion by Judge Walker and a dissenting opinion by Judge Oliver. While I concur in the judgment of my associate, Judge Walker, reasons different from those presented in his opinion persuade me to do so.

It is clear to me that the imported commodity is not a wax as contemplated by paragraph 1796, which provides for “Wax: Animal, vegetable, or mineral, not specially provided for,” as claimed by plaintiff. Nor is it a manufacture of wax, as classified by the collector.

Admittedly, the imported merchandise is 87…