M. Hohner, Inc. v. United States

Maletz, Judge:

These 17 cases involve the dutiable status of wind musical instruments invoiced as “[m]elodicas” that were exported from West Germany and entered at the port of New York. The imported articles were classified by the government as “[o]ther wind instruments” under item 725.26 or as “[o]ther musical instruments * * * [o]ther” under item 725.52 of the tariff schedules and assessed duty at the rate of 17 percent, 15 percent or 13.5 percent ad valorem, depending on the date of entry. Plaintiff claims that the imported merchandise is properly classifiable under item 725.18 as mouth…