Court Opinion

ID: 8110833
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:39:03.529277+00
Date Added: 2024-06-11T16:38:45.259135
License: Public Domain

DISSENTING OPINION
Lawkenoe, Judge: For the reasons stated in my dissent in Gimbel Bros., Inc. v. United States, 48 Cust. Ct. 18, C.D. 2308, a companion case, decided concurrently herewith, I am of the opinion that the laces in controversy are excluded from classification in paragraph 1529(a) of the Tariff Act of 1930, as modified, and are properly classifiable in paragraph 1558 of said act, as modified, as claimed by plaintiff.
I would, therefore, sustain the protest.