Synthetic Patents Co. v. United States

Cole, Judge:

A product invoiced as “Cholic acid — Pharmaceutical coal-tar product,” was exported from Leverkusen, Germany, in May 1940, and entered at the port of New York, in July 1940. The collector accepted the invoice description as representative of the true character of the merchandise and accordingly classified it as a medicinal coal-tar product under paragraph 28 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 28), and assessed duty thereunder at the rate of 45 per centum ad valorem and 7 cents per pound. Defendant now concedes that such classification is erroneous, so the…