Heide v. United States
District Court, S.D. New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, which is reported as G. A. 6,734 (T. D. 28,816), affirmed the assessment of duty by the collector of customs at the port of New York on importations of shelled almonds. These almonds contained from 2 to 5 per cent, of impurities.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below, which is reported as G. A. 6,734 (T. D. 28,816), affirmed the assessment of duty by the collector of customs at the port of New York on importations of shelled almonds. These almonds contained from 2 to 5 per cent, of impurities. The importer contended that assessment should have been made under Tariff Act July 24, 1897, c. 11, § 1, Schedule G, par. 272, 30 Stat. 172 (U. S. Comp. St. 1901, p. 1652), instead of paragraph 269, 30 Stat. 172 (U. S. Comp. St. 1901, p. 1651). The pertinent…
1Opinion of the Court
PLATT, District Judge.
The only important question in this case is whether the merchandise in dispute is properly classified as “clear almonds, shelled,” in paragraph 269 of the tariff act of 1897. What Congress meant by using the word “clear” in this paragraph, which it has omitted in the rest of the nut schedule, is, to speak humorously, the nut which we have to crack. The trade of the country has not helped us toward a solution. I think that Congress meant that the almond nuts should be practically and substantially free from shells, dust, and dirt—that is, I think it meant that the…
2Cases cited1 opinion
- Spencer & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906