Montgomery Ward v. United States

Maletz, Judge:

The issue in this case is the proper tariff classification of certain 20-key and 22-fcey accordions that were imported from Italy and entered at the port of New York. The articles were classified by the government under item 737.60 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as toy musical instruments, dutiable at 26 percent ad valorem. Plaintiff challenges this classification, claim*719ing that the importations are not toy musical instruments but rather are musical instruments which are properly classifiable under item 725.14 as piano accordions at the rate of…