Case Name: Protest 972821-G of Fred Gretsch Manufacturing Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-30
Citations: 2 Cust. Ct. 791
Docket Number: No. 41769
Parties: Protest 972821-G of Fred Gretsch Manufacturing Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 791–792

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

Opinion:
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.