Legal Opinion

United States v. Mallinckrodt Chemical Works

Court of Customs and Patent Appeals

Decided November 25, 1919No. 1996PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, G. A. 8274 (T. D. 38074). [Oral argument Oct. 17, 1919, by Mr. Hanson.]

1Opinion of the CourtMartin, Judge

The merchandise involved in tbis case is homatropine hydro-bromide, which is a crystalline powder having the chemical formula of C10H21O3NHBr. It is used in medicine and surgery, principally for dilating the pupil of the eye.

The shipment in question consisted of 10 ounces of the powder contained in a single glass bottle which was packed in a small wooden box. The entire parcel weighed less than 2½ pounds.

The importation was entered for duty as an alkaloid dutiable at 15 per cent ad valorem under paragraph 5, tariff act of 1913. The collector, however, refused this classification, and assessed…

2Cases cited7 opinions

  1. Strohmeyer & Arpe Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  2. Vandegrift v. United StatesCourt of Customs and Patent Appeals · 1912
  3. United States v. Shing Shun & Co.U.S. Circuit Court for the District of Northern California · 1909
  4. United States v. SpragueCourt of Customs and Patent Appeals · 1913
  5. United States v. Younglove Grocery Co.Court of Customs and Patent Appeals · 1914

2 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Block v. United StatesCourt of Customs and Patent Appeals · 1955

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