Heide v. United States

This case involves almonds imported under the tariff acts of 1897 and of 1909. One hundred and twenty-one protests relate to importations madé under the earlier and 21 to those made under the later act. The question is whether these almonds are dutiable as assessed under the provisions of paragraph 269 of the act of 1897 and paragraph 280 of the act of 1909, which are as follows:

269: Almonds, not shelled, four cents per pound; clear almonds, shelled, six cents ' per pound.

280. Almonds, not shelled, four cents per pound; clear almonds, shelled, six cents per pound; apricot and peach kernels,…