Sheldon v. United States

The importations now in question were invoiced as betel nuts, and were entered for duty under the tariff act of 1913.

The collector assessed duty upon them as huts at the rate of 1 cent per pound under the provision for “nuts of all kinds, shelled or unshelled, not specially provided dor,” contained in paragraph 226 of the act.

The importers protested, claiming free entry for the merchandise as crude drugs under paragraph 477, with an alternative claim for assessment at 10 per cent ad valorem as nonenumerated articles under paragraph 385 of the act.

The protest was submitted to the Board of…