Kachurin Drug Co. v. United States

Cole, Judge:

Plaintiff, as purchasing agent for the American Pharmaceutical Co., imported for its principal “36 cases of Sulfichton.” The commodity is chemically known as ammonium ichthosulfonate. It possesses therapeutic properties and is chiefly used for medicinal purposes, and therefore is susceptible of classification either as a medicinal preparation or as a drug. Roche-Organon, Inc. v. United States, 35 C. C. P. A. 99, C. A. D. 378.

The collector classified the merchandise under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 5),1 as a medicinal preparation, obtained…