Case Name: Bruce Duncan, a/c Sims-Worms, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-03-23
Citations: 54 Cust. Ct. 354
Docket Number: No. 69164; protests 289807-K, etc. (Los Angeles)
Parties: Bruce Duncan, a/c Sims-Worms, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 354–355

Head Matter:
Before the Second Division,
March 23, 1965
No. 69164.
Bruce Duncan, a/c Sims-Worms, Inc., et al. v. United States,
protests 289807-K, etc. (Los Angeles).

Opinion:
Opinion 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.