G. D. Searle & Co. v. United States

Cole, Judge:

Plaintiff, a pharmaceutical company, imported from Canada Packers, Ltd., of Edmonton, Canada, and entered at the port of Chicago, Ill., in February 1947, a shipment; described on the invoice as “Evaporated Ox Gall,” which was classified under the provision in paragraph 5 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 5), as modified by the trade agreement with Argentina, 77 Treas. Dec. 138, T. D. 50504, for “All medicinal preparations of animal origin, not specially provided for,” and accordingly assessed with duty at 12% per centum ad valorem. The assessment followed…