Yamaha International Corp. v. United States

Landis, Senior Judge:

This case was tried before me in Los Ange-les, California. The District Director for the Port of Los Angeles classified merchandise imported from Japan pursuant to TSUS item 725.47 as an electronic musical instrument and imposed a duty at the rate of 17% ad valorem. The District Director considered the merchandise as an unfinished electronic organ. Plaintiff argues that the merchandise in issue consists of various parts of an electronic musical instrument as in its imported form it lacked a cabinet and a bench.

The applicable TSUS items are: General Interpretive Rules

*7210(h)…