National Silver Co. v. United States

CONCURRING OPINION

Nichols, Judge:

I agree with Judge Donlon that the articles here in litigation cannot be classified directly under paragraph 211. Instead of being nonvitrified, they are vitrified; instead of being absorbent, they are nonabsorbent. The collector so classified them, as the papers show, under paragraph 211, supra, by similitude under paragraph 1559. He does not state whether by similitude of use, or material. Under the present 1559, he should have classified by similitude of use unless the articles equally resembled, as to use, two or more different articles. There is no…