Chemical Specialties Co. v. United States

The Collector of Customs classified the imported merchandise for duty under the provisions of paragraph 5 of the Tariff Act of 1930 as a medicinal preparation, artificially obtained and not specially provided for, at the rate of 25 per centum ad valorem. This paragraph reads as follows:

Par. 5: All chemical elements, all chemical salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided for, 25 per centum ad'valorem.

The appellant claimed in his protest that the…