Opinion

United States v. Cohen

11 Ct. Cust. 488
1923 CCPA LEXIS 25
1923 WL 23865

Court: Court of Customs and Patent Appeals
Filed: May 7, 1923
Status: Published
Author: Smith
On the bench: Barber, Bland, Hatpield, Martin, Smith
Cited by: 0 cases

The opinion

Smith, Judge,

delivered the opinion of the court:

This appeal raises the same question as that involved in the United States v. Henle Wax Paper Manufacturing Co., suit No. 2183, this day decided.

The importation is similar in quality, texture, and appearance to gelatin in sheets, and it is dutiable by similitude to manufactures of gelatin at 25 per cent ad valorem under paragraph 34 of the tariff act of 1913.

The decision of the Board of General Appraisers is reversed.

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