Kroder Reubel Co. v. United States

DISSENTING OPINION

Ford, Judge:

The determination by the majority that the involved brass pole rings are properly dutiable at 15 per centum ad valorem under the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and T.D. 51909, would appear to be based primarily upon their interpretation of the recent decision of our appellate court in United States v. The Baltimore & Ohio R.R. Co. a/c United China & Glass Company, 47 C.C.P.A. (Customs) 1, C.A.D. 719. The appellate court, in that case, made the…