Field v. United States

DISSENTING OPINION

GaRREtt, Judge:

I respectfully dissent from the views of the majority in this case, because of my belief that the stitching upon the handkerchiefs involved does not constitute embroidery as that term has been uniformly defined in a long line of decisions rendered by this and other courts.

It is quite true that the words “whether or not the embroidery is on a scalloped edge” are new to the Tariff Act of 1930, but their inclusion therein, without more, should not be taken to mean a change by Congress in the definition of embroidery so often declared in adjudications. Wherever…