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Botanically speaking, a tomato is the ovary, together with its seeds, of a flowering plant: a fruit or, more precisely, a berry. However, from a culinary perspective, the tomato is not as sweet as those foods usually called fruits. And it is typically served as part of a main course of a meal, as are other vegetables, rather than at dessert.
However, the argument of fruit or vegtable led to actual legal implications in the United States. In 1887, U.S. tariff laws that imposed a duty on vegetables but not on fruits caused the tomato's status to become a matter of legal importance. The U.S. Supreme Court settled this controversy in 1893, declaring that the tomato is a vegetable, using the popular definition which classifies vegetable by use, that they are generally served with dinner and not dessert. The case is known as Nix v. Hedden (149 U.S. 304). Strictly speaking, the holding of the case applies only to the interpretation of the Tariff Act of March 3, 1883, and not much else. The court does not purport to reclassify tomato for botanical or for any other purpose other than paying a tax under a tariff act. However, the Nix v. Hedden ruling is recognized by the USDA.