Protest 893586-G of Butler Bros.

U.S. Customs Court

Protest 893586-G of Butler Bros.

8 Cust. Ct. 505

CourtUnited States Customs Court

DecidedApril 27, 1942

DocketNo. 47121

StatusPublished

This text of 8 Cust. Ct. 505 (Protest 893586-G of Butler Bros.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

8 Cust. Ct. 505, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-893586-g-of-butler-bros-cusc-1942.