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