Sandoz, Inc. v. United States

Watson, Judge:

The protest in this case involves certain merchandise described on the invoice as “Digitoxin USP XVI”, which was assessed with duty at the rate of iiy2 per centum ad valorem under paragraph 5 of the Tariff Act of 1930, as modified by the Presidential proclamation to give effect to certain trade concessions resulting from the 1960-1961 General Agreement on Tariffs and Trade negotiations, T.D. 55615 and T.D. 55649, as a medicinal preparation.

Plaintiff claims the merchandise is properly dutiable at the rate of 4 per centum ad valorem under paragraph 34 of the Tariff Act of 1930, as…