Roche-Organon, Inc. v. United States

Cole, Judge:

The distinction to be drawn, for tariff purposes, between a medicinal preparation and a drug has been the subject of-several recent cases before us. In all of them, the importer sought to obtain classification as a drug, basing such claim on the premise that the merchandise under consideration, in its imported condition, required further processing before application as a therapeutic agent for medicinal purposes. In support thereof, testimony was introduced of expert witnesses familiar with the processing of the product in the country of exportation and the subsequent adjustments…