Hypertext Webster Gateway: "dutiable"
From Webster's Revised Unabridged Dictionary (1913) (web1913)
Dutiable \Du"ti*a*ble\, a. [From {Duty}.]
Subject to the payment of a duty; as dutiable goods. [U.S.]
All kinds of dutiable merchandise. --Hawthorne.
From WordNet (r) 1.7 (wn)
dutiable
adj : subject to import tax; "dutiable imports"
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