John L. Westland & Son, Inc. v. United States

Oliver, Chief Judge:

The merchandise involved in this case is described on the invoice as “Organ Keyboards.” Duty was assessed thereon at the rate of 20 per centum ad valorem under the provision in paragraph 1541(a) of the Tariff Act of 1930, as modified by T.D. 52739, for parts of organs. Plaintiff claims that the merchandise is properly classifiable under the provision for parts of pipe organs in said modified paragraph 1541(a), carrying a dutiable rate of only 10 per centum ad valorem.

The sole witness, who appeared herein, stated that he has been in the organ business for approximately 22…