Universal Accordion Factory v. United States

RichARdsoN, Judge:

The merchandise in these cases, consolidated for trial, is described on the commercial invoices either as electronic accordions or as accordions. The merchandise was exported from Italy in 1968 and 1969 and classified in liquidation upon entry at the port of Los Angeles, California under TSUS item 725.47 as amended by Public Law 89-241 as other electronic musical instruments at the duty rate of 17 per centum ad valorem. And it is claimed by the plaintiff-importer that the mechandise should be classified under TSUS item 725.14 as modified by T.D. 68-9 as piano accordions at…