Ciba Pharmaceutical Products, Inc. v. United States

Wilson, Judge:

The merchandise at bar, invoiced as “2-Benzyl-4: 5-Imidazoline HydRochloeide,” was classified at the rate of 45 per centum ad valorem and 7 cents per pound under paragraph 28 (a) of the Tariff Act of 1930 as a coal-tar medicinal.

Plaintiff claims the merchandise should be classified under paragraph 5 of the Tariff Act of 1930 at the rate of 25 per centum ad valorem as a “medicinal preparation, not specially provided for,” or, alternatively, under paragraph 34 of the said act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, at the rate of 5 per centum ad…