United States v. Sheldon & Co.

The merchandise involved in this appeal was invoiced’as bar-le-duc red currants and was assessed at 1 cent per pound and 35 per cent ad valorem under paragraph 274 of the tariff act of 1909 as preserved fruit. This assessment was protested by the importers, who described the merchandise in the protests in the same language employed for that purpose in the invoice and claimed that it was dutiable as jellies at 35 per cent ad valorem under the same paragraph.

At the hearing before the board the importers called no witnesses. One, an examiner of merchandise at the port of Chicago, testified on…