Ekstrand & Tholand, Inc. v. United States , 35 Cust. Ct. 263 ( 1955 )

Opinion by

Lawrence, J.

When the case was called for trial, the collector’s letter of transmittal was received in evidence, wherein he states that the merchandise would now be properly classified at 22)4 percent under the provision in paragraph 360, as modified, supra, for drawing instruments. Government counsel conceded that the classification should have been as contended by the plaintiff. On the record presented, the claim of the plaintiff was sustained.