Spencer Importing & Trading Co. v. United States

Under the tariff act of 1909 the appellants imported into this country a consignment of merchandise which was invoiced as 200 bags of sweet shelled I Bari almonds.

The collector classified the importation as clear almonds, shelled, within the provisions of paragraph! 280 of that act, and assessed duty thereupon at the rate of 6 cents per pound.

The following is a copy of paragraph 280 just above cited, and also a copy of paragraph 283 hereinafter referred to:

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