Case ID: cust-ct_2/html/0791-06.html
Source: Caselaw Access Project
Author: {"author": "Sullivan, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    June 30, 1939
    No. 41769.
    Protest 972821-G of Fred Gretsch Manufacturing Co. (New York).
   Opinion by

Sullivan, J.

It appeared that the so-called flutes or flageolets are the same as those the subject of Gretsch v. United States (T. D. 49314) where the evidence disclosed that simple tunes could be played thereon. They were therefore held dutiable as musical instruments at 40 percent under paragraph 1541 as claimed.