Ciba-Geigy Corp. v. United States

Watson, Judge:

Plaintiff is challenging the tariff classification of an imported antibiotic drug with the trademark name of Kimactane. It was classified under item 407.85 of the Tariff Schedules of the *54United States (in the “benzenoid” part of schedule 4) as a drug obtained, derived or manufactured from a product provided for in schedule 4, part 1A or IB, and assessed with duty at the rate of 1.7 cents per pound plus 12.5 percent ad valorem. Plaintiff claims it does not belong in the “benzenoid” part of schedule 4 and should be classified under item 437.32 - as an antibiotic processed beyond…