Montgomery Ward & Co. v. United States

Landis, Judge:

The question presented for decision in this action is whether four articles imported together from Italy in November 1970 were properly classified by the Government for customs duty purposes as an electronic musical instrument, dutiable at 17 per centum ad va-lorem under TSUS item 725.47,1 or should be classified, as claimed by plaintiff, as merely parts of an electronic musical instrument, dutiable at 11.5 per centum ad valorem under TSUS item 726.80.

The record identifies the articles as a bass foot pedal assembly (exhibit 1); a keyboard chassis assembly (exhibit 2); an…