Atkins, Kroll & Co. v. United States

CONCURRING OPINION

Johnson, Judge:

The issue presented in this case is the same as that before the court in Great Pacific Co., Inc. v. United States, 64 Treas. Dec. 590, T.D. 46757. The merchandise there consisted of ribs of palm leaves, sorted, and cut into exact lengths. It was claimed to be free of duty under paragraph 1703 of the Tariff Act of 1922, the predecessor of paragraph 1806 of the present tariff act, as sticks of wood, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas, etc. The court held that the evidence tended to prove that the…