Liebert v. United States

CONCURRING OPINION

Newman, Judge:

I concur — but wish to add some observations.

In their respective opinions, my distinguished colleagues have reviewed a number of decisions arising under previous tariff acts which involved the question of whether various articles were classifiable as “parts” of certain merchandise with which they were used, or were dutiable under some alternative classification, usually a “basket” provision. In some of those cases the articles were held to be “parts,” and in others they were held not to be “parts.” Those decisions have been amply discussed by my associates, and…