Elvic Import Corp. v. United States

DISSENTING OPINION

Rao, Judge:

As I view the issues involved in this case, I find my-

self in disagreement with the conclusion reached by the majority. Initially, I agree that the principle expressed in Tiedeman & Sons v. United States, 8 Ct. Cust. Appls. 134, T. D. 37268, is here controlling. That case holds that the term “veilings” is a use designation, signifying a material chiefly or exclusively used for the making of veils, a veil being therein defined as a “piece of cloth or other material, usually *22thin and light, designed to be worn oyer the head and face as an ornament or to protect or…