West Headnote of the Day – October 6, 2009

October 6, 2009

West's Key 114 Customs Duties
West's Key 114II Goods Subject to Duty, Rate, and Amount
West's Key 114k30 Agricultural Products and Provisions
West's Key 114k30(1) k. Farm and Field Products.

Tomatoes are “vegetables,” rather than “fruits,” in the common and popular acceptation of such words, and were not free of duty under the provision of the free list for “fruits, green, ripe, or dried,” but were dutiable at 10 per cent. ad valorem, under the provision in Schedule G of the tariff act of March 3, 1883, 22 Stat. 503, for “vegetables in their natural state.”
Nix v. Hedden, 13 S. Ct. 881 (1893)

Suggested by Alan Gray, Florida Atlantic University, Jupiter, FL

114 Customs Duties