Excelsior Accordions, Inc. v. United States

OliveR, Chief Judge:

This protest involves certain merchandise, described on the invoice as “Chordettes (Electric Accordions),” which was assessed with duty at the rate of 20 per centum ad valorem under the provision for organs in paragraph 1541(a) of the Tariff Act of 1980, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739). Plaintiff claims that the articles in question are not organs and that they are properly classifiable under the residuary provision for musical instruments, not specially provided for, in paragraph 1541(a), as modified by the…