Legal Opinion

Drew v. United States

United States Customs Court

Decided June 17, 1952No. C. D. 1431Published

1Opinion of the Court

Cole, Judge:

Plaintiff, whose business includes the refining of fats and oil, manufacture of shortening oil, soaps for technical uses, and also the production of vitamins, imported unirradiated ergosterol, which was classified as a chemical compound, not specially provided for, under paragraph 5 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 5), which reads as follows :

All chemical elements, all chemical salts and compounds, all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturálly or artificially and not specially provided…

2Cases cited3 opinions

  1. United States v. CitroenSupreme Court of the United States · 1912
  2. Dwight v. MerrittSupreme Court of the United States · 1891
  3. R. W. Greeff & Co. v. United StatesUnited States Customs Court · 1943

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