M. Hohner, Inc. v. United States

Maletz, Judge:

These three cases involve the dutiable status of wind musical instruments invoiced as “[mjelodicas” that were exported from West Germany and entered at the port of New York. *166The imported articles were classified by the government as “[o]ther wind instruments” under item 725.26 or as “[o]ther musical instruments * * * [o]ther” under item 725.52 of tbe tariff schedules and assessed duty at the rate of 17 percent ad valorem. Plaintiff claims that the imported merchandise is properly classifiable under item 725.18 as mouth organs and thus dutiable at the rate of 14 percent.

In a…