Turner v. United States

DISSENTING OPINION

Ford, Judge:

According to the official report of the collector of customs, submitted on customs Form 4297, “The merchandise covered by the annexed. protest was classified in liquidation as food cutting machines under paragraph 372 of the Tariff Act of 1930, as amended, and assessed with duty at the rate of 27K% ad valorem.”

The factual situation in this case is not in dispute. My disagreement with my associates is based entirely upon the construction which they have placed on paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82…