Kamikawa Bros. v. United States

The material involved in this appeal is known as sake lees, and is a product resulting from the brewing of a Japanese fermented liquor called sake. It was imported March 17, 1922, and was classified for duty by the collector under paragraph 385 of the tariff act of October 3, 1913, as a “manufactured article not specially provided for." The importer protested, claiming the goods to be properly classifiable as a crude vegetable substance under paragraph 552, or as waste at 10 per centum under paragraph 384, or as an unenumerated, unmanufactured article at 10 per centum under paragraph 385, of…