June 13, 2013
- 114 Customs Duties
- 114II Goods Subject to Duty, Rate, and Amount
- 114k26 Metals and Manufactures Thereof
- 114k26(3) k. Articles Not Specially Provided For.
Tuned metal gong rods contained within clock cabinet that were struck by hammers contained within cabinet and used to audibly announce time were not better classified as musical instrument part not specifically provided for, as opposed to assemblies and subassemblies for clock movements, in determining tax rate.
Hermie Black Forest Clocks, Inc. v. United States, 749 F.Supp. 270 (1990)