Roerig v. United States

The following memorandum, in which Oliver, Chief Judge, concurred, accompanied the order denying motion to dismiss:

Cole, Judge:

Five entries at the port of Detroit, Mich., covered importations of so-called darthronal and heptuna capsules, which were classified as coal-tar products under paragraph 28 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 28 (a)), carrying a duty assessment of 45 percent ad valorem and 7 cents per pound. Plaintiff claims that the commodities are classifiable under paragraph 23 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 23), which reads as follows:…