Pharmacia Fine Chemicals, Inc. v. United States

Watson-, Judge:

This protest places in issue the classification of a substance known as “clinical dextran” which was classified as a synthetic drug pursuant to item 439.50 of the Tariff Schedules of the United States. The merchandise was assessed with duty at the rate of 10% per centum ad valorem. Plaintiff claims that clinical dextran is either dutiable at the rate of 3 per centum ad valorem as a natural drug, advanced, pursuant to item 439.30 of the tariff schedules or free of duty as a crude natural drug pursuant to item 439.10 of said schedules.

The relevant statutory provisions read as…