Birn v. Du Pont Cellophane Co.

These two appeals and two cross appeals involve the dutiable classification of two importations. In the case of Birn & Wachen-heim, the importation consisted of thin, highly transparent sheets of cellulose material sold under the trade name of fenestra and used for wrapping tobacco, candy, and food products. ]¿i the Herile Wax Paper Mfg. Co. (Inc.) case, the importation was in all material respects similar to the fenestra and was known as transparit. The fenestra and transparit were classified for duty by the collector as gelatin by similitude and assessed at 25 per centum ad valorem under…