Judson Sheldon Corp. v. United States

Cole, Judge:

Wilson & Co., Inc., meat packers of Chicago, Ill., imported in November 1941 from Sao Paulo, Brazil, a commodity invoiced as “Beef Liver Extract” which was entered at the port of New York. The merchandise was classified as a drug, advanced in value or condition, under paragraph 34 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 34), and was assessed with duty at 10 per centum ad valorem. The protest claims the product to'be a crude drug and therefore entitled to free entry under paragraph 1669 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1201, par. 1669).

All…