Stratton v. Komada & Co.
District Court, N.D. California
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,182 (T. D. 26,810), which reversed the assessment of duty by Frederick S. Stratton, collector of customs at the port of San Francisco.
1Opinion of the CourtMorrow, Circuit Judge
(orally). This is an application for the review of a decision of the Board of United States General Appraisers, rendered October 26, 1905, respecting the classification of a Japanese beverage known as “sake,” under the customs revenue laws. The article is not mentioned by name in the tariff act, and. the question is. whether it is dutiable by similitude, either in material, quality, texture, or use, under the provisions of section 7 of the tariff act (Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]), as a' still wine containing more than 3 4 per centum of absolute…
2Cases cited2 opinions
- Nishimiya v. United StatesU.S. Circuit Court for the District of Southern New York · 1904
- United States v. NishimiyaCourt of Appeals for the Second Circuit · 1905
3Cited by4 opinions
- Ringk v. United StatesCourt of Customs and Patent Appeals · 1925
- A. L. Erlanger Co. v. United StatesUnited States Customs Court · 1966
- Allied Food Corp. of America v. United StatesUnited States Customs Court · 1950
- Ricks v. United StatesCourt of Customs and Patent Appeals · 1945