Duncan v. United States

U.S. Customs Court

Duncan v. United States

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

United States Customs Court·Decided March 23, 1965·No. No. 69164; protests 289807-K, etc. (Los Angeles)·Published

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.

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

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