Iwakami & Co. v. United States

This is an appeal involving the proper dutiable classification of what is commonly known as “Nigari,” a water imported from Japan at *245the port of San-Francisco. It was rated for dutiable purposes by the collector of customs at that port as a mineral water under paragraph 312 of the tariff act of 1909, which provides for “all mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this section * * The importers contend that this assessment was erroneous, and, among other things which we here deem unimportant, that the…