Case Name: S. S. Kresge Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-06-07
Citations: 26 Cust. Ct. 452
Docket Number: No. 55637; protest 170677-K (New York)
Parties: S. S. Kresge Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 452–452

Head Matter:
No. 55637.
S. S. Kresge Company v. United States,
protest 170677-K (New York).

Opinion:
Opinion by
Ekwall, J.
The collector's letter of transmittal, admitted in evidence, admits that in liquidation the assessment of 10 cents per dozen pieces was inadvertently used, whereas the proper amount should have been 5 cents per dozen pieces, following the trade agreement with Mexico (T. D. 50797). The merchandise was therefore held dutiable at 5 cents per dozen pieces and 25 percent ad valorem under paragraph 211, as amended by T. D. 50797.