Winthrop-Stearns, Inc. v. United States

Johnson, Judge:

The merchandise involved in this suit was entered as “Mebaroin Tabs (Medicinal coal Tar products nspf)” and was assessed with duty at 7 cents per pound and 45 per centum ad valorem under paragraph 28 of the Tariff Act of 1930, as a medicinal preparation derived from a coal-tar product. It is claimed in the protest that “these Mebaroin tablets are properly classifiable as a product of the United States returned after having been exported without having been advanced in value or improved in condition by any process of manufacture or other means and, accordingly, free of duty…