Aris Gloves, Inc. v. United States

DISSENTING OPINION

Wilson, Judge:

I regret that I find it necessary to dissent from the majority opinion in this case. The conclusions reached in the prevailing opinion are not, I believe, supported by either the facts, or the law.

The facts in the case are not in dispute. As set forth in the majority opinion, certain women’s leather gloves were assessed by the collector with duty at the rate of 35 per centum ad valorem under paragraph 1532(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739. The claim of the plaintiff is…