CONCURRING OPINION
Ford, Judge:Based upon the record herein, I concur in the conclusion arrived at by the majority opinion. However, for the reasons set forth in my dissenting opinion in Kroder Reubel Co., Inc., and Alltransport, Inc. v. United States, 44 Cust. Ct. 274, C.D. 2186, 1 can not subscribe to the rationale supporting the majority opinion.