A bill to amend section 321 (a) of the Tariff Act of 1930, as amended (19 U.S.C. 1321(a)), to simplify customs procedures.

Amends the Tariff Act of 1930 to authorize the Secretary of the Treasury to disregard a difference between estimated customs duties deposited and tentatively assessed and total duties accruing thereon. Authorizes the Secretary to admit duty-free (1) gifts valued at $25, (2) gifts from the Virgin Islands, Guam, or American Samoa, valued at $40 (3) personal or household articles valued at $25 accompanying persons entering the United States who are not entitled to specified exemptions, or (4) articles valued at five dollars in any other case.