Case Name: J. D. Smith Interocean, Inc., c/o New York Umbrella Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-01-16
Citations: 52 Cust. Ct. 242
Docket Number: No. 68247; protest 59/20158 (New York)
Parties: J. D. Smith Interocean, Inc., c/o New York Umbrella Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 52
Pages: 242–242

Head Matter:
No. 68247.
protest 59/20158 (New York).
J. D. Smith Interocean, Inc., c/o New York Umbrella Co., Inc. v. United States,

Opinion:
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.