Court of Customs and Patent Appeals, 1923

United States v. Cohen

Court of Customs and Patent Appeals · Decided May 7, 1923 · Barber, Bland, Hatpield, Martin, Smith

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

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.