Habicht, Braun & Co. v. United States

This is an appeal from a decision of the Board of General Appraisers affirming a decision of the collector of customs at the port *458of New York, classifying certain pieces of walnut meat, broken in parts less than halves, as ''walnuts, * * * shelled” under the provisions of paragraph 281 of the tariff act of August 5, 1909. The paragraph reads:

281. Filberts and walnuts of all kinds, not shelled, three cents per pound; shelled, five cents per pound.

Counsel for the importers, appellants here, maintain that the merchandise is a nonenumerated unmanufactured or a nonenumer-ated manufactured article,…