United States v. General Shipping & Trading Co.

I agree with the dissenting opinion of Chief Judge Oliver of the United States Customs Court which is as follows:

I am' constrained to dissent from the position taken herein by my colleagues

I do not accept the theory of classifying this merchandise which the majority opinion develops according to an “objective” standard of use, as opposed to a ■“subjective” dedication to use. The reasoning is novel, and I find no rule of construction in support thereof. The fundamental tariff principle, applicable herein, is that the classification of imported merchandise is controlled by its condition at the…