Nishimiya v. United States

Citations

• 131 F. 650
• 1904 U.S. App. LEXIS 4942

Syllabus

<p>L Customs Duties — Classification—Sake—Similitude.</p> <p>Tariff Act July 24, 1897, c. 11, § G, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], provides that any unenumerated article “which is similar either in material, quality, texture or the use to which it may be applied to any article enumerated * * * as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned.” In regard to sake', a Japanese alcoholic beverage made from rice by processes similar to those employed in making beer, which resembles still wine in its percentage of alcohol, which in quality is only remotely similar to wine or beer, though in some respects like either in point of use, held, that the article is not sufficiently similar to wine to warrant its classification as such under Act July 24, 1897, c. 11, § 1, Schedule H, par. 296 (30 Stat. 174 [U. S. Comp. St. 1901, p. 1654]), nor to beer or ale to permit its classification as either under paragraph 297 of said act (30 Stat. 174 [U. S. Comp. St. 1901, p. 1655]), but that its proper classification, is as an unenumerated manufactured article under section 6 of said act (30 Stat 205 [U. S. Comp. St 1901, p. 1693]).</p>