Sherka Chemical Co. v. United States

Cole, Judge:

Plaintiff imported at the port of New York from Belgium a commodity invoiced as “Potassium oestradiol' solution.” It was classified by the collector as a chemical compound under paragraph 5 (19 U. S. C. 1940 ed. § 1001, par. 5), which provides:

Par. 5. All chemical elements, all chemical salts and compounds, all medicinal preparatidns, 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. .

Plaintiff claims that the merchandise is'classifiable as a drug, either free of…