United States v. Caesar

*111CONCURRING OPINION

Graham, Presiding Judge:

I concur in the conclusion arrived at in the majority opinion, but can not concur in all of the language used in the opinion of my esteemed associate, Judge Garrett. I conclude, from an inspection of the record, that the Alengon lace in issue is embroidery not specially provided for, and is properly dutiable under the second subdivision of paragraph 1430 of the Tariff Act of 1922, at 75 per centum ad valorem. This is in harmony with United States v. Smith, 12 Ct. Cust. Appls. 384, T. D. 40544, Kayser & Co. v. United States, 13 Ct. Cust. Appls. 474, T,…