United States v. Hori Bros.

DISSENTING OPINION

Bland, Judge:

I must respectfully dissent from the conclusion reached by my associates.

It would seem that there should be no dispute about the proposition that for the merchandise at bar to be dutiable under paragraph 363 as swords, the articles must in fact be swords; that is, they must be swords in fact before the phrase “irrespective of quality or use” can apply. I take the position that toy swords are not swords within the meaning of the paragraph.

The opinion of the majority would seem to indicate that even if the goods were toy swords, they would be dutiable under the…