U. S. Vitamin Corp. v. United States

Wilson, Judge:

Plaintiff, a manufacturer of pharmaceuticals, imported from Argentina certain vitamin-containing beef liver extract in dried powdered form. Tbe product was classified by the collector under paragraph 34 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as a natural and uncompounded drug, advanced in value or condition, dutiable at the rate of 5 per centum ad valorem. Plaintiff claims the merchandise should be held free of duty under paragraph 1669 of the tariff act as a crude drug.

At the trial, the record in United States v.…