Case Name: SPENCER & CO. v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1906-02-22
Citations: 146 F. 112
Docket Number: No. 3,973
Parties: SPENCER & CO. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 146
Pages: 112–112

Head Matter:
SPENCER & CO. v. UNITED STATES.
(Circuit Court, S. D. New York.
February 22, 1906.)
No. 3,973.
1. Customs Duties — Classification—Nuts—Apricot Kernels.
Apricot stones come within the common definition of “nuts,” and apricot kernels are dutiable as “nuts * * * not specially provided for,” under paragraph 272, Tariff’ Act July 24, 1897, e. 11, § 1, Schedule G, 30 Stat. 172 LU. S. Comp. St. 1901, p. 16.121.
On Application for Review of a Decision of the Board of United States General Appraisers.
The decision under review affirmed the.assessment of duty by the collector of customs at the port of New York, on the authority of a former decision of the Board of General Appraisers, reported as G..A. 5,274 (T. D. 24,206).
Comstock & Washburn (J. Stuart Tompkins, of counsel), for the importers.
Henry A. Wise, Asst. U.. S. Atty.

Opinion:
WHEELER, District Judge.
This importation is of apricot kernels, which have been assessed for duty as shelled almonds at 6 cents per pound, under paragraph 269, Act July 24. 1897, c. 11, §'l, Schedule G, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1651], against a, protest, amo.ng others, that the duty should be but 1 cent per pound, under, paragraph 272, 30 Stat. 172 [U. S. Comp. St. 1901, p. 1652], which-, provides for "nuts, of all kinds, shelled or unshelled, not sp.eci.aliy. provided for in this act one cent per pound." Almonds are in- the1 nut schedule, and these kernels that are shelled from apricot stones áre as well nuts as the meats shelled from the stones of the almond are. Both are drupe fruits, and the stones of each seem to come within the common definition of nuts which have to be cracked to get the kernel. The almonds are nuts specially provided for, and the apricot stones or pits, including the kernels, of much less value, seem to be nuts not otherwise specially provided for, but -left to go in. the general provision at the much lower rate.
Decision reversed.