Schering Corp. v. United States

Bob, Judge:

The subject merchandise in the above-entitled action is the chemical compound L-ephedrine hydrochloride, a crystalline alkaloid salt, which was exported from Shanghai, China, and entered at the port of New York on May 14, 1976.

Upon liquidation the merchandise was classified by Customs as “synthetic” under item 437.20, TSUS. Plaintiff, however, contends that the merchandise is natural and, therefore, properly classifiable under item 437.22, TSUS. The relevant statutory scheme provides:

*218Schedule 4. — Chemicals and Related Products

PART 3.-DRUGS AND RELATED PRODUCTS

Part 3 headnotes:

3.…