Sandoz Chemical Works, Inc. v. United States

Wilson, Judge:

The involved importation, known as “Plastine,” was classified by the collector under paragraph 24 of the Tariff Act of 1930 at the rate of 20 cents per pound and 25 per centum ad valorem as an alcoholic compound, not specially provided for, containing less than 20 per centum of alcohol. Plaintiff claims the merchandise properly classifiable under paragraph 5 of the said act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, at the rate of 12% per centum ad valorem as a chemical compound. A further claim was made for classification of…