United States v. Cohen

Customs and Patent Appeals

United States v. Cohen

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

CourtCourt of Customs and Patent Appeals

DecidedMay 7, 1923

DocketNo. 2187

StatusPublished

This text of 11 Ct. Cust. 488 (United States v. Cohen) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Cohen, 11 Ct. Cust. 488, 1923 WL 23865, 1923 CCPA LEXIS 25 (ccpa 1923).

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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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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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Bluebook (online)

11 Ct. Cust. 488, 1923 WL 23865, 1923 CCPA LEXIS 25, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-cohen-ccpa-1923.