The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1904-06-29
Observation-Disclosures - A

Sake-Similitude-W ine--Beer - Ale
-JJnenurnerated Article.
Section Z. tariff act OF July ri, 1897, !
nrovides that any unenumerated article /
(which is similar either IN material, /
quality. texture or the use TO which IT |
may be applied TO any article enumer- |
ated as ci1argeable with duty, |
shall paw the same rate of duty which IS
levied on the enumerated article which
il most resembles in any of the partlcu-
lars before mentioned" In regard TO
sake. a japanese alcoholic beverage
made from rice by processes similar to
those employed in making beer, winch
! resembles still wine IN Its percentage
| of alcohol, which IN quality IS only re-
mote1y similar to wine or beer, though
| in some respects like either IN point OF
rise held that the article is not suffl-
GENTLY similar TO wine to warrant It's
classification as such under paragraph
| 200 Of said act, nor to beer or ale to
hermit its assessment as either Under
! paragraph 2oz of said act, but that its
| nroDer classification IS as an unenumer-
ated manufactured article under section
6 of said act.
| Application to review a decision of the
/ Board OF General Appraisers:
The decision in question was an I'M
), published one of November II, 1908,
/ which related TO an importation by w.
Nishirniya at the port of New York.
The Board of General Appraisers affirm
ed the assessment of duty by the coll
lector of customs at that port, on the
authority of In re Hackteid, q; "A.
; 5334 ct. D. 244Io). Note In re Woo
Zeno. G. A. 2z86 Ct. D. 153o2). Com
mare Murphy V. Arnson zoo U. S. I3D.
Townsend, Circuit Judge: The mer-
chandise in question is sake, imported
; from Japan. The Board of Appraisers
: finds that it is a beverage made from
rice by processes similar to those en-
!, p1oyed in making beer, but which IN
: | alcoholic strength, quality, general APP
pearance. and otherwise resembles still
II wine. and therefore held it to be duti-
able at 90 cents per gallon, by slmll1tude
: to still wines, containing more than Il
per cent. of absolute alcohol. under the
> provisions of paragraph 200 OF the tariff
{ act of 1907.
: The importer protests on the grouno
, that the beverage IS dutiable either a:
s ale or beer, under the provision OF para
= graph 2o7 of said act either directly OF
: bv sirnilitude, or as non-enumeratet
i manufactured article under section g O.
s said act.
This beverage is neither ale, beer, no.
j. still wine. 1t is similar to ale or bee
:, in that the material from which 1t L
, made is rice and in the fact that IT is
like beer or ale, fermented with yeast
eIt is more like wine than beer IN IT
. quality, as the percentage of alcohol con
= tanned in it is about II per cent, wh1l
= the percentage of alcohol in beer range
:, between 3 I-2 and 9 per cent, and II
= | wine between 7 I-2 and 10 per cent
= test of the sample by taste and smell
= and examination indicates that 1t L
= only remotely similar in quality to eithe
): wine or beer In use it is like elthe
( LIQUID, being drank for flavor and ex
hilaration: it is unlike them IN that
is ordinarily drank hot. In quality 1t |
more like wine in the sense that 1t l
t. still as distinguished from the ordinar
efervescent ale or beer.
2 In these circumstances, sake IS no
g sufficiently similar TO still wine to war
5 rant its assessment for duty under para
5 graph 200 of the act; and because Q
9 the high percentage of alcohol therein
s the absence of effervescence, and 1t
quality. taste, and use, as aforesaid,
8 does not seem to be sufficiently 1k
: beer or ale to permit of its incluslo
70 under paragraph 2o7. The conclus1o
reached is that it IS so radically differ
t. ent from the articles covered by bot
of said paragraphs that it should hav
4 been classified for duty as a non-enumer
8 ated manufactured article under sect1o
= of said act.
IS The decision of the Board of Apprais
q ers is reversed.