United States v. Sexton

The appellee imported at the port of Chicago certain goods described by the collector as “walnuts in brine in the shell." These were classified by the collector as prepared walnuts, under paragraph 760 of the Tariff Act of 1930. The importer protested, claiming the same to be dutiable as articles manufactured in whole or in part, not specially provided for, under paragraph 1558, as walnuts not shelled, under paragraph 760; or as edible nuts, pickled, or otherwise prepared or preserved, and not specially provided for, under paragraph 761 of said tariff act.

On the hearing, Edward R. Watson, an…