Marubeni-Iida (America), Inc. v. United States

Maletz, Judge:

These two consolidated protests concern the proper tariff rate to be assessed on electric guitars that were imported from Japan via Chicago at various times in the period from March to November 1965. One group of importations consisted of solid-body electric guitars, the other of hollow-body electric guitars. Both types were classified by the government under item 725.06 of the Tariff Schedules of the United States as “Other stringed [musical] instruments,” and duty was assessed at 34 percent ad valorem.

Plaintiff claims that both types are properly classifiable under item 725.45…