United States v. Parry

DISSENTING OPINION

Graham, Presiding Judge:

When this cause was originally heard, I concurred in the majority opinion. Upon a rehearing, however, and upon a more careful examination of the record and issues involved, I regret to find myself out of harmony with the judgment heretofore entered herein by this court and the reasons stated therefor in the opinion. My reasons, briefly stated, are these:

The collector returned the merchandise herein for duty under paragraph 1402 of the Tariff Act of 1922, as soccer football shoes. In order to come to this conclusion and make the classification, it is a…