Burroughs-Wellcome Co. v. United States

Wilson, Judge:

The plaintiff in this case imported from Canada certain merchandise,' described on the invoice as “Dried Digitalis Lanata Leaves.” The collector of customs assessed duty thereon at *161the rate of 20 per centum ad valorem under the eo nomine provision in paragraph 36 of the Tariff Act of 1930 for “digitalis.” Plaintiff claims the merchandise properly' dutiable at only 5 per centum ad valorem under paragraph 34 of the said act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as a drug, advanced in value or condition, or, in the alternative, that it is properly…