Case Name: Protest 893586-G of Butler Brothers (Galveston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-04-27
Citations: 8 Cust. Ct. 505
Docket Number: No. 47121
Parties: Protest 893586-G of Butler Brothers (Galveston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 505–505

Head Matter:
No. 47121.
Protest 893586-G of Butler Brothers (Galveston).

Opinion:
Opinion by
Oliver, P. J.
The only witness, who was a harmonica teacher in the public schools, testified in behalf of the defendant that the articles in question- were not musical instruments, but on cross-examination admitted that If an article is capable of being used to play simple tunes it is a musical instrument. On the record presented and following Abstract 40586 the harmonicas in question were held dutiable at only 40 percent under paragraph 1541 as musical instruments as claimed.