Pacific Mutual Sales Co. v. United States

CONCURRING OPINION

Johnson, Judge:

I concur in the result reached by my associate and submit in support of my conclusion the following:

The question before the court involves the proper classification of merchandise described on the invoices as “Canned Prepared Top Shells” and entered as “Prepared Shellfish (Sazai).” According to the stipulation, it is a marine snail belonging to the Turbinidae family, known as Turbo (Batillus) Cornutus Solander, a gastropod mollusk which creeps on the floor of the ocean. A shell of one of the creatures was received in evidence as plaintiff’s illustrative…