Similitude

Summary of Similitude

A practice followed by customs authorities when an imported article does not conveniently fit into any existing classification within the customs tariff. Through the process of similitude, the article will be compared with various like articles listed in the tariff; if there are several comparable articles, the import will be classified under the heading of the article in the tariff which is most alike, in terms of component materials.

(Main Author: William J. Miller)