## Facts

- A New York produce commission firm imported tomatoes from the West Indies and paid customs duties under protest.
- The Tariff Act of 1883 imposed a 10% ad valorem duty on “vegetables” not specially enumerated and placed “fruits” not specially enumerated on the free list.
- The Collector of the Port of New York classified the tomatoes as “vegetables” and assessed the duty.
- The importers argued tomatoes were “fruit” and therefore duty-free.
- At trial, dictionary definitions of “fruit” and “vegetables” were introduced, and two experienced produce merchants testified that the terms had no special trade meaning different from ordinary or dictionary usage.
- The trial court directed a verdict for the collector, and the importers sought review.

## Issues

1. Whether tomatoes are “fruit” or “vegetables” within the meaning of the Tariff Act of 1883.
2. Whether tariff terms should be construed by technical botanical meaning or by ordinary meaning in common speech and commerce when no special trade meaning is shown.

## Decision

- The Supreme Court unanimously affirmed the judgment for the collector.
- The Court held tomatoes are “vegetables,” not “fruit,” for purposes of the Tariff Act of 1883.
- The Court applied the ordinary meaning used by sellers and consumers of provisions, rather than botanical classification.
- Because no special commercial usage was proven, the statutory terms were given their common meaning, and the duties were properly assessed.

## Legal Principles

- Undefined terms in tariff statutes are construed according to their ordinary meaning in common speech and commerce unless a distinct trade meaning is established.
- Courts may take judicial notice of the ordinary meaning of words; dictionaries may be used as aids to understanding, not as controlling evidence.
- Technical or scientific classifications do not govern tariff classification when the statute addresses articles of commerce as commonly understood.

## Conclusion

The Court concluded that, although tomatoes are botanically fruits, Congress used “fruit” and “vegetables” in their ordinary commercial and culinary sense; tomatoes were therefore dutiable as “vegetables” under the Tariff Act of 1883.


Nix v. Hedden, 149 U.S. 304 (1893)