Similitude Rule Law and Legal Definition

Similitude rule is a provision in the tariff laws, whereby imported articles which are not enumerated and which are similar in material, quality, texture, or use, to any article enumerated as chargeable with duty, are subject to the same rate of duty which is levied on the enumerated article which it most resembles.

If an article is found not enumerated in the tariff laws, then the first inquiry is whether it 'bears a similitude, either in material, quality, texture, or use to which it may be applied, to any article enumerated as chargeable as with duty.' If it does, and the similitude is substantial, then, it is to be deemed the same, and to be charged accordingly. [United States v. M. Rice & Co., 257 U.S. 536, 540 (U.S. 1922)].