United States Customs Court, 1964

J. D. Smith Interocean, Inc. v. United States

J. D. Smith Interocean, Inc. v. United States
United States Customs Court · Decided January 16, 1964 · Ford
52 Cust. Ct. 242; 1964 Cust. Ct. LEXIS 3824
J. D. Smith Interocean, Inc. v. United States

Opinion of the Court

Opinion by

Ford, J.

In accordance with stipulation of counsel that the merchandise consists of woven nylon umbrella cloth similar in use to cotton waterproof cloth, not in part of india rubber, and following the principles set forth in United States v. Steinberg Bros. (47 CCPA 47, C.A.D. 727), the claim of the plaintiff was sustained.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.