Gonzalez v. United States

CONCURRING OPINION

Donlon, Judge:

I concur in the result but not in the opinion, as I did in T. H. Gonzalez v. United States, 40 Cust. Ct. 9, C. D. 1949, when this case was before us earlier.

The entry which is the subject of this protest covered three carloads of fluorspar. The customs laboratory analyses showed, as to two of the carloads, a calcium fluoride content of more than 97 percent; and as to the third carload a calcium fluoride content of less than 97 percent. That is the breaking point, 97 percent, that has been established for assessment at different duty rates.

Plaintiff accepts the…