Close v. United States

CONCURRING OPINION

Johnson, Judge:

For the reasons stated below, I concur in the decision of my colleague.

The merchandise involved in this case consists of various types of prepared or preserved pork, assessed with duty on liquidation or reliquidation at 3% cents per pound under paragraph 703 of the Tariff Act of 1930.

This case has been submitted upon a stipulation of counsel for the respective parties and upon the entries and the accompanying papers transmitted to the court by the collector. Several different fact situations are presented.

1. Entries numbered 020-146, 020-165, 020-167, and…