Case Name: Protests 101787-G, etc., of B. W. Cowan Corp. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-19
Citations: 1 Cust. Ct. 451
Docket Number: No. 39660
Parties: Protests 101787-G, etc., of B. W. Cowan Corp. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 451–451

Head Matter:
No. 39660.
Protests 101787-G, etc., of B. W. Cowan Corp. et al. (New York).

Opinion:
Opinion by
Tilson, J.
From the record it was found that certain items consist •of articles in chief value of cellulose filaments similar to those involved in Abstract 37230. The claim at 60 percent under paragraph 31 was therefore sustained.