Merck & Co. v. United States

Graham, Presiding Judge,

delivered tbe opinion of the court:

This case involves five protests filed at the port of Philadelphia against assessments of duty made upon certain importations of sugar of milk made by appellant under the Tariff Act of 1922. The classification in each case was under the provision for “other saccharides” in paragraph 504 of said act. The protests severally claimed the goods to be dutiable under paragraph 5 of said act as “chemical compounds.” The United States Customs Court overruled the protests, and the importer has appealed.

The paragraphs involved are as follows:

Par.…