Roerig v. United States

Cole, Judge:

So-called darthronol and heptuna capsules, exported from Windsor, Province of Ontario, Canada, were entered at Detroit, Mich., where they were classified under paragraph 28 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 28), and accordingly wereassessed with duty at 45 per centum ad valorem and 7 cents per pound. The collector’s letter of transmittal, stating that “The merchandise covered by the annexed protest was classified in liquidation as Medicinal Preparation in capsules as coal tar product,” reveals that the classifying officer invoked that part of the highly…