Roger v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7800 (T. D. 35844).
1Opinion of the Court
Barber,, Judge,
delivered the opinion of the court:
The importations here are a well known and commonly used toilet article composed chiefly of powdered ta'c to which a small quantity of boric acid has been added, the function of the latter being antiseptic and healing. The greater part of the importations have also been perfumed. This powder is in small packages, designed and ready for the consumer’s use.
It was assessed by the collector and held by the Board of General Appraisers classifiable under paragraph 48 of the tariff act of 1913, which we quote:
48. Perfumery, including cologne and…
2Cases cited8 opinions
- Magone v. HellerSupreme Court of the United States · 1893
- Magone v. WiedererSupreme Court of the United States · 1895
- Chew Hing Lung v. WiseSupreme Court of the United States · 1900
- Fink v. United StatesSupreme Court of the United States · 1898
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1912
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
- Nomura (America) Corp. v. United StatesUnited States Customs Court · 1969
- United States v. Hillier's Son Co.Court of Customs and Patent Appeals · 1926
- United States v. IrwinCourt of Customs and Patent Appeals · 1916
- United States v. DunhillCourt of Customs and Patent Appeals · 1925
7 more not listed; retrieve them via the Exa API.