Case Name: Jay Dee Handkerchief Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-06-10
Citations: 30 Cust. Ct. 480
Docket Number: No. 57395; protest 194265-K (San Francisco)
Parties: Jay Dee Handkerchief Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 30
Pages: 480–480

Head Matter:
No. 57395.
protest 194265-K (San Francisco).
Jay Dee Handkerchief Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that at the time of un-lading, case No. 79 was found to be broken or damaged, and 88 dozen handkerchiefs were missing. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 88 dozen handkerchiefs which were reported missing. The protest was sustained to this extent.