United States v. Neuman & Schwiers Co.

DISSENTING OPINION

Leneoot, Judge:

I regret that I can not agree with the conclusion.' reached by the majority of the court.

Two questions are involved:

1. Is the merchandise involved a sauce within the meaning of paragraph 773, Tariff Act of 1922?

2. If not, was it classifiable under paragraph 1459 or under paragraph 24 of said act?

*4The collector classified the merchandise and assessed it for duty under that provision of said paragraph 773 reading as follows:

* * * sauces of all kinds, not specially provided for; * * * 35 per centum ad valorem.

The importer protested the classification, claiming it…