Conkey v. United States

The case at bar concerns three entries of pistachio nuts, cracked, roasted, and salted. They were classified for duty as edible nuts, prepared or preserved, under paragraph 759 of the Tariff Act of 1922, and were claimed to be dutiable as pistache nuts, under paragraph 755 thereof. The respective paragraphs are as follows:

Par. 755. Cream or Brazil nuts, 1 cent per pound; filberts, not shelled, 2J4 cents per pound; shelled, 5 cents per pound; pignolia nuts, 1 cent per pound; pistache nuts, 1 cent per pound.

Par. 759. Edible nuts, shelled or unshelled, not specially provided for, 1 cent per…