Protest 66162-K of Strauss-Eckardt Co. , 9 Cust. Ct. 401 ( 1942 )

Opinion by

Oliver, P. J.

At the trial counsel for the respective parties agreed that one of the items consists of harmonicas which are musical instruments, not chiefly used for the amusement of children. In accordance therewith the claim at 40 percent under paragraph 1541 (a) was sustained as to this item.