Sherka Chemical Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, overruling the protest of the importer and sustaining the classification of, and duty assessment upon, certain merchandise invoiced as “Potassium oestradiol solution” made by the Collector of Customs at the port of New York City — the port of entry. It was imported in 1939 and, therefore, is subject to the provisions of the Tariff Act of 1930.

The collector’s classification was under paragraph 5 of the act which reads:

Par. 5. All chemical elements, all chemical salts and compounds, all medicinal…