Welte v. United States

Wooden rolls wound with perforated paper especially prepared and designed for the'mechanical production of music were classified by the collector of customs at the port of New York as parts of musical instruments and were therefore assessed for duty at 45 per cent ad valorem under that part of paragraph 467 of the tariff act of 1909 which reads as follows:

467. Musical instruments or parts thereof, pianoforte actions and parts thereof, * * * forty-five per centum ad valorem.

The importers protested that the rolls wound with perforated paper were either music in sheets dutiable at 25 per cent ad…