United States v. Fred. Gretsch Mfg. Co.

Appellee at the port of New York in entry 720755 entered “one case Musical Inst (strings)” and “one case Toys” and in entry 718285 entered “one case Ukulele Strings Musical Instruments,” two cases of “Unmfg Wood, Musical Instruments Violins, Musical Instruments Parts,” and “one case Musical Inst Flutes.”

The collector classified the merchandise in accordance with the advisory classification of the appraiser. The goods entered as toys and flutes were classified as toys and assessed for duty at 70 per centum ad valorem under paragraph 1513, Tariff Act of 1930. The merchandise entered as “one…