In re Appeal of Fujiyama

Citations

• 3 D. Haw. 522

Syllabus

<p>Duties — Miso — Unenumeraled articles — Preserved vegetables — A sauce: A Japanese product made from beans and rice by processes of cooking and fermentation which change their taste and flavor though not entirely destroying their forms, Avhieh has keeping qualities to a moderate extent, known commercially as miso, and generally used for making soup, is properly chargeable with a duty of twenty per cent, ad valorem, see. 6, ancl not witli a duty of forty per cent, as “preserved vegetables” or “a sauce,” par. 241.</p> <p>Same — Similitude: Because an unenumerated article is dutiable as being substantially similar to an enumerated article, it does not follow that another unenumerated article which is somewhat similar to the first, or is produced by a similar process, is dutiable as similar to the second.</p>