J. B. Roerig & Co. v. United States

Mollison, Judge:

This is a petition filed under the provisions of section 489 of the Tariff Act of 1930 for remission of additional duties accruing by reason of undervaluation on entry of certain capsulated vitamins imported from Canada.

From the facts which appear on record, it appears that the undervaluation in connection with the entry of the merchandise involved was more technical than real. The merchandise consisted of so-called darthronol and heptuna vitamin capsules which were originally entered at the invoice values as drugs in capsule form under the provisions of paragraph 23 of the…