United States v. Foochow Importing Co.

Appellee imported a shipment of articles from Japan. They appear to be known there and in China as “mokugyos.” In the United States they are sold as “temple blocks.” The goods were entered at the port of San Francisco.

*314The collector classified and assessed them for duty as musical instruments under that portion of paragraph 1443 of the Tariff Act of 1922 which reads:

Par. 1443. Musical instruments and parts thereof, not specially provided for, * * * 40 per centum ad valorem, * * *.

Appellee protested this classification, claiming the merchandise to be dutiable at 33% per centum under paragraph…