Bird Machine Co. v. United States

DISSENTING OFINION

Bao, Judge:

By reason of the considerations hereinbelow stated, I am unable to concur in the conclusions reached by my associates herein.

The 11 protests here involved, which have been consolidated for purposes of trial, raise the question of the proper dutiable classification of certain imported merchandise referred to as metal screen plates for so-called Bird Jonsson screens. These items were classified by the collector of customs at the port of entry as stock treating parts for pulp and paper machinery, within the purview of paragraph 356 of the Tariff Act of 1930, as…