United States v. Bird

DISSENTING OPINION

Smith, Judge:

I regret very much that I find myself unable to concur in the opinion of the majority.

A hand-woven fabric, invoiced as' a rug, imported at Buffalo, N. Y., was classified' by the collector of customs as a hand-woven oriental silk rug, and assessed for duty at 55 per centum ad valorem under that part of paragraph 1116 of the Tariff Act of 1922 which reads as follows:

1116. Oriental * * * and other carpets and rags not made on a power-driven loom * * * all the foregoing plain or figured, 55 per centum ad valorem.

The importer protested that the merchandise was not a…