Case ID: ct-cust_14/html/0234-01.html
Source: Caselaw Access Project
Author: {"author": "Hatfield, Judge, Smith and Barber, Judges:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

United States v. Zaloom & Co. et al.
    (No. 2685)
    
    Pistache Nuts, Salted and Roasted.
    Following United States v. Sheldon & Co., 14 Ct. Cust. Appls. 228, T. D. 41708, decided concurrently herewith, salted and roasted pistache nuts are classifiable under paragraph 759, Tariff Act of 1922, as “Edible nuts, * * * pickled or otherwise prepared or preserved, and not specially provided for,” and not under paragraph 755 as “pistache nuts.”
    United States Court of Customs Appeals,
    June 22, 1926
    Appeal from Board of United States General Appraisers, Abstract 49829
    [Reversed.]
    
      Charles D. Lawrence, Assistant Attorney General (Reuben Wilson, special attorney, of counsel), for the United States.
    
      Brooks & Brooks (Ernest F. A. Place of counsel) for appellees.
    [Oral argument March 17, 1926, by Mr. Lawrence and Mr. Brooks, jr.]
    Before Graham, Presiding Judge, and Smith, Babber, Bland, and Hatfield, Associate Judges
    
      
       T. D. 41709.
    
   Hatfield, Judge,

delivered the opinion of the court:

The merchandise in this case is salted and roasted pistache nuts; and the issues are the same as those in the case of United States v. Sheldon & Co., 14 Ct. Cust. Appls. 228, T. D. 41708, decided concurrently herewith.

On the authority of the decision in that case, the judgment of the court below is reversed.

DISSENTING OPINION

Smith and Barber, Judges:

For the reasons stated in the dissenting opinion in United States v. Sheldon & Co., 14 Ct. Cust. Appls. 228, T. D. 41708, concurrently decided, we dissent.