Protest 893586-G of Butler Bros.

U.S. Customs Court

Protest 893586-G of Butler Bros.

8 Cust. Ct. 505

United States Customs Court·Decided April 27, 1942·No. No. 47121·Published

Opinion

Opinion by

Oliver, P. J.

The only witness, who was a harmonica teacher in the public schools, testified in behalf of the defendant that the articles in ■question- were not musical instruments, but on cross-examination admitted that If an article is capable of being used to play simple tunes it is a musical instrument. On the record presented and following Abstract 40586 the harmonicas in question were held dutiable at only 40 percent under paragraph 1541 as musical instruments as claimed.

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Opinion by

Oliver, P. J.

The only witness, who was a harmonica teacher in the public schools, testified in behalf of the defendant that the articles in ■question- were not musical instruments, but on cross-examination admitted that If an article is capable of being used to play simple tunes it is a musical instrument. On the record presented and following Abstract 40586 the harmonicas in question were held dutiable at only 40 percent under paragraph 1541 as musical instruments as claimed.

Protest 893586-G of Butler Bros., 8 Cust. Ct. 505 (cusc 1942).

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