United States v. Sears

The appraiser in his answer to the protest in this case described the merchandise as metal triangles, used in orchestras, catalogued and sold as musical instruments, and commercially known as musical instruments. The exhibit consists of two parts, a metal triangle and a metal hammer, or striker, having a wooden handle. The protestant claimed the articles to be dutiable as articles or works composed wholly or in chief value of iron, steel, or other metal under paragraph 167, of the tariff act of 1913. The sole question in the case is whether the article imported is a musical instrument under…