Duncan v. United States

U.S. Customs Court

Duncan v. United States

54 Cust. Ct. 354, 1965 Cust. Ct. LEXIS 2057

CourtUnited States Customs Court

DecidedMarch 23, 1965

DocketNo. 69164; protests 289807-K, etc. (Los Angeles)

StatusPublished

This text of 54 Cust. Ct. 354 (Duncan v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Duncan v. United States, 54 Cust. Ct. 354, 1965 Cust. Ct. LEXIS 2057 (cusc 1965).

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Opinion

[355]*355Opinion by

Rao, J.

In accordance with oral stipulation of counsel that samples taken from entry 3518, covered by protest 289807-K, and entry 23503, covered by protest 60/19973, passed the so-called cup test, where, in United States v. D. H. Grant & Co., Inc. (47 CCPA 20, C.A.D. 723), incorporated herein, it was held that merchandise which passed said cup test was properly dutiable as waterproof cloth, the claim of the plaintiffs was sustained. Protest 60/31035-S, having been abandoned, was dismissed.

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[355]*355Opinion by

Rao, J.

In accordance with oral stipulation of counsel that samples taken from entry 3518, covered by protest 289807-K, and entry 23503, covered by protest 60/19973, passed the so-called cup test, where, in United States v. D. H. Grant & Co., Inc. (47 CCPA 20, C.A.D. 723), incorporated herein, it was held that merchandise which passed said cup test was properly dutiable as waterproof cloth, the claim of the plaintiffs was sustained. Protest 60/31035-S, having been abandoned, was dismissed.

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Bluebook (online)

54 Cust. Ct. 354, 1965 Cust. Ct. LEXIS 2057, Counsel Stack Legal Research, https://law.counselstack.com/opinion/duncan-v-united-states-cusc-1965.