Altray Co. v. United States

DISSENTING OPINION

Donlon, Judge:

Few tariff issues are so controversial as that which calls for decision between conflicting claims as to whether two or more articles, imported together and with some more or less temporary attachment to each other, are to be classified as an entirety or as the separate articles which make up the alleged entirety.

On the facts of record before us, including exhibit 1 which is indeed a potent witness, being a specimen of the article at bar, I come to the conclusion that this is not an entirety for tariff purposes. I would affirm the collector’s classification as…