Excel Shipping Corp. v. United States

CONCURRING OPINION

Johnson, Judge:

While I concur in the conclusion of my associates in this case, I reach that result on different grounds.

The merchandise in this case consists of dried fava beans classifiable under paragraph 765 of the Tariff Act of 1930, the only question being whether or not they are dutiable at the reduced rate set out in the modification of said paragraph by the General Agreement on Tariffs and Trade, T.D. 51802, which provides:

Beans, not specially provided for:

Dried, when entered for consumption during the period from May 1 to August 31, inclusive, in any year:

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