United States v. Sheldon

The merchandise involved in this appeal consists of pistache nuts, salted and roasted. The nuts were assessed for duty by the collector under paragraph 759 of the Tariff Act of 1922, which reads as follows:

Par. 759. Edible nuts, shelled or unshelled, not specially provided for, 1 cent per pound; pickled, or otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem; nut and kernel paste not specially provided for, 25 per centum ad valorem: Provided, That no allowance shall be made for dirt or other impurities in nuts of any kind, shelled or unshelled.

It was…