Buegeleisen & Jacobson, Inc. v. United States

Oliver, Chief Judge:

This case relates to merchandise described on the invoices as “Tortoise shell picks.” The collector regarded the articles as parts of stringed instruments and classified them under the provision in paragraph 1541 (a) • of the Tariff Act of 1930 for “Musical instruments and parts thereof, not specially provided for,” carrying a dutiable rate of 40 per centum ad valorem. Plaintiff, in its protests, alleges “that such merchandise is dutiable at 17)4% under paragraph 1538 pursuant to T. D. 52476.” Paragraph 1538 of the Tariff Act of 1930, as modified by T. D. 52373,…