Sandoz Chemical Works, Inc. v. United States

WmsoN, Judge:

The merchandise in the case at bar, invoiced as Methylphenylethylhydantoin and hereinafter referred to as “Mes-antoin,” was classified under paragraph 28(a) of the Tariff Act of 1930 at the rate of 45 per centum ad valorem and 7 cents per pound as a coal-tar medicinal, under the provision therein for “other medic-ináis.” Plaintiff claims the merchandise properly dutiable under paragraph 5 of the said act at the rate of 25 per centum ad valorem as a medicinal preparation, not specially provided for. It appears that the imported product is an anticonvulsant, used in the treatment…