United States v. Fung Chong Co.

DISSENTING OPINION

Bland, Judge:

The instant merchandise, dried sweet or candied kumquats in jars, has been classified by the trial court under paragraph 743 as oranges at 1 cent per pound. (Candied fruits are provided for ad valorem.)

The trial court had held in Quong Lee & Company et al. v. United States, 10 Cust. Ct. 23, C. D. 716, that such merchandise was within the common meaning of the term “ oranges,” no question of commercial designation having been decided. In the instant case the Government sought to prove and, I think, did prove that kumquats such as those at bar were not oranges in…