Water Treatment Co. of America v. United States

CONCURRING OPINION

Cline, Judge:

I concur in the opinion of my associate Judge Oliver that the burden of going forward with the evidence and establishing the applicability of the mixed-materials clause is upon the Government.

In my opinion, at the conclusion of the first hearing, plaintiff had established prima facie that the merchandise was not classifiable under paragraph 5,, but was dutiable under paragraph 1558, following Quong Yuen Shing Co. v. United States, 31 C. C. P. A. 43, C. A. D. 247. The fact that the court restored the case to the calendar for further proof as to the component…