Sheldon v. United States

The merchandise involved in this case is what is known as "Saint John’s bread” or "locust beans” and consists of the fleshy pods with the small seeds or beans inside, produced by the carob tree.

It was classified under paragraph 749 of the tariff act of 1922 which provides for "fruits in their natural state or in brine, pickled, dried, ■desiccated, evaporated, or otherwise prepared or preserved, and not specially provided for.”

Importers in their protests claimed classification under paragraph 1567 of the free list, which makes provision for various drugs such as beans, berries, fruits, seeds,…