Synthetic Patents Co. v. United States

Cole, Judge:

Plaintiff imported for its affiliate, Winthrop Chemical Co., a commodity invoiced as “Lipoid extract of brain — Pharmaceutical non coal-tar intermediate.” The collector classified the merchandise as a medicinal preparation under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 5), which provides for:

Par. 5. All chemical elements, all chemical salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided for, 25 per centum ad valorem.

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