Legal Opinion
Biddle Sawyer Corp. v. United States
United States Customs Court
Decided January 22, 1962No. C.D. 2310PublishedCited by 1 opinion
1Opinion of the Court
WilsoN, Judge.
The merchandise in the case at bar consists of a certain substance known as polyvinyl pyrrolidone, commonly referred to as PVP. It was classified under paragraph 2 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as a nitrogenous compound of vinyl alcohol and assessed with duty at the rate of 3 cents per pound, plus 15 per centum ad valorem. The plaintiff claims that the merchandise is properly classifiable under paragraph 5 of the tariff act, as modified by T.D. 52739, supra, as a medicinal preparation at…
2Cases cited9 opinions
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Merritt v. CameronSupreme Court of the United States · 1890
- Pittsburgh Plate Glass Co. v. United StatesCourt of Customs and Patent Appeals · 1912
- Bloomingdale Bros. v. United StatesCourt of Customs and Patent Appeals · 1912
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3Cited by1 opinion
- Siemens America, Inc. v. United StatesUnited States Court of International Trade · 1981