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PHARMACIA FINE CHEMICALS, INC. v. UNITED STATES

C. D. 4193; Protest No. 66/9422-7661-64.

324 F.Supp. 1113 (1971)

PHARMACIA FINE CHEMICALS, INC. v. UNITED STATES.

United States Customs Court, First Division.

March 29, 1971.

Attorney(s) appearing for the Case

Serko & Sklaroff, New York City (Murray Sklaroff and David Serko, New York City, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Brian S. Goldstein and Joseph I. Liebman, New York City, trial attorneys), for defendant.

Before WATSON, MALETZ and RE, Judges.

WATSON, Judge:

This protest places in issue the classification of a substance known as "clinical dextran" which was classified as a synthetic drug pursuant to item 439.50 of the Tariff Schedules of the United States. The merchandise was assessed with duty at the rate of 10½ per cent ad valorem. Plaintiff claims that clinical dextran is either dutiable at the rate of 3 per cent ad valorem as a natural drug, advanced, pursuant to item 439.30 of the tariff schedules...

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