Sandoz, Inc. v. The United States

RICH, Acting Chief Judge.

This appeal is from the judgment of the United States Customs Court, First Division, 60 Cust.Ct. 637, C.D. 3482, 285 F.Supp. 839, overruling appellant’s protest to the classification of a drug invoiced as “Digitoxin USP. XVI.” “USP. XVI” means United States Pharmacopoeia, 16th edition. “Digitoxin” is the name of the drug. The product imported was the pure drug in bulk form. It appears to be a crystalline material. It was manufactured by Sandoz Ltd. of Basel, Switzerland, by a process the details of which are a trade secret.

The parties stipulated that digitoxin is of…