United States v. Nishimiya

Citations

• 137 F. 396
• 69 C.C.A. 588
• 1905 U.S. App. LEXIS 4552

Syllabus

<p>1. Customs Duties—Classification—Saké—Unenumerated Article.</p> <p>The Japanese alcoholic beverage known as saké is dutiable as an unenuiuerated manufactured article, under section 6, Tariff Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693].</p> <p>2. - Same—Similitude—Saké—Still Wines—Beer.</p> <p>In construing section 7, Tariff Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], providing that any unenumerated article “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,” held, as to saké, a fermented alcoholic beverage resembling beer in material and use, and still wines in quality and use, that, as it has many characteristics not found in either beer or wine, and its ingredients are so unusual and its process of manufacture so unique, said provision does not apply so as to make it subject to the rate applicable to either of those articles.</p>