Sandoz Chemical Works, Inc. v. United States

This is an appeal by Sandoz Chemical Works, Inc., importer, from a judgment of the United States Customs Court, First Division, C.D. 2284, overruling the protest against the classification of the Collector of Customs at New York. The merchandise invoiced as methylphenylethylhydantoin, bearing the trade name Mesantoin, was classified as a coal-tar medicinal under the provisions of paragraph 28 (a) of the Tariff Act of 1930, imposing a duty assessment of 45 per centum ad valorem and 7 cents per pound.

The appellant asserts that the merchandise is properly dutiable under paragraph 5 of said act…