Hebo v. United States

Cole, Judge:

Plaintiff, whose business is the preparation of glandular and hormone products for pharmaceutical purposes, im*94ported a substance consisting of processed suprarenal glands. The collector classified tibe merchandise as a medicinal preparation of animal origin, under paragraph 5 of the Tariff Act of 1930, as amended by the trade agreement with Argentina, 77 Treas. Dec. 138, T. D. 50504, and accordingly assessed duty at 12% per centum ad valorem. Plaintiff claims that the commodity is a drug, either advanced in condition, dutiable at 10 per centum ad valorem, under paragraph 34 of the…