M. Hohner Inc. v. United States

Maletz, Judge:

These 18 protests consolidated for trial involve musical instruments invoiced as “Melódicas” that were imported from West Germany. The importations were classified by the government under item 725.26 of the Tariff Schedules of the United States as “other wind instruments” and assessed duty at 17 percent ad valorem. Plaintiff, seeking refund, claims that the imported articles are “mouth organs” and are therefore dutiable at only 14 percent ad valorem under, item 725.18 of the tariff schedules. We sustain the protests.

The pertinent provisions of the tariff schedules read as…