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BIDDLE SAWYER CORP. v. UNITED STATES

C.D. 2310; Protest Nos. 15/14142 etc.

219 F.Supp. 239 (1962)

BIDDLE SAWYER CORP. v. UNITED STATES.

United States Customs Court, First Division.

January 22, 1962.

Attorney(s) appearing for the Case

John D. Rode, New York City (Ellsworth F. Qualey, New York City, of counsel) for plaintiff.

William H. Orrick, Jr., Asst. Atty. Gen. (Richard E. FitzGibbon, New York City, trial attorney), for defendant.

Before OLIVER, MOLLISON and WILSON, Judges.

WILSON, Judge.

The merchandise in the case at bar consists of a certain substance known as polyvinyl pyrrolidone, commonly referred to as PVP. It was classified under paragraph 2 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as a nitrogenous compound of vinyl alcohol and assessed with duty at the rate of 3 cents per pound, plus 15 per centum ad valorem. The plaintiff claims that the merchandise...

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