Duncan v. United States
Duncan v. United States
54 Cust. Ct. 354; 1965 Cust. Ct. LEXIS 2057
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.