Smith & Son Manufacturing Co. v. United States

The duty paragraph 23 of the Tariff Act of 1922 is as follows:

Chemicals, drugs, medicinal and similar substances, whether dutiable or free, when imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, including powders put up in medicinal doses, shall be dutiable at not less than 25 per centum ad valorem.

Paragraph 1510, in connection with section 201 of the same act, gives free entry to—

Antitoxins, vaccines, viruses, serums, and bacteri'ns used for therapeutic purposes.

The merchandise involved in this case is vaccine imported in ampoules and used by…