Frederick Stearns & Co. v. United States

U.S. Customs Court

Frederick Stearns & Co. v. United States

27 Cust. Ct. 326, 1951 Cust. Ct. LEXIS 1084

CourtUnited States Customs Court

DecidedOctober 9, 1951

DocketNo. 55913; protests 150054-K/13008, etc. (New Orleans)

StatusPublished

This text of 27 Cust. Ct. 326 (Frederick Stearns & Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Frederick Stearns & Co. v. United States, 27 Cust. Ct. 326, 1951 Cust. Ct. LEXIS 1084 (cusc 1951).

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Opinion

Opinion by

Cole, J.

It was stipulated that the merchandise consists of liver concentrate the same in all material respects as the substance passed upon in Abstract 55240. The cited case found that the liver concentrate was an uncompounded, inedible substance, containing no alcohol and possessing a therapeutic element making the product available as a remedy for anemia, and that the grinding of the liver into powdered form to produce the imported commodity was a process that advanced the merchandise beyond what was necessary to prevent deterioration, thereby removing the drug from a crude state and bringing it into an advanced condition. Accordingly, the claim of the plaintiff was sustained.

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Opinion by

Cole, J.

It was stipulated that the merchandise consists of liver concentrate the same in all material respects as the substance passed upon in Abstract 55240. The cited case found that the liver concentrate was an uncompounded, inedible substance, containing no alcohol and possessing a therapeutic element making the product available as a remedy for anemia, and that the grinding of the liver into powdered form to produce the imported commodity was a process that advanced the merchandise beyond what was necessary to prevent deterioration, thereby removing the drug from a crude state and bringing it into an advanced condition. Accordingly, the claim of the plaintiff was sustained.

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Bluebook (online)

27 Cust. Ct. 326, 1951 Cust. Ct. LEXIS 1084, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frederick-stearns-co-v-united-states-cusc-1951.