To reduce the noise emitted by commercial aircraft turbofan engines, the inlet and aft nacelle ducts are lined with acoustic absorbing structures called acoustic liners. Traditionally, these structures consist of a perforated facesheet bonded on top of a honeycomb core. These traditional perforate over honeycomb core (POHC) liners create an absorption spectra where the maximum absorption occurs at a frequency that is dictated by the depth of the honeycomb core; which acts as a quarter-wave resonator. Recent advances in turbofan engine design have increased the need for thin acoustic liners that are effective at low frequencies. One design that has been developed uses an acoustic metamaterial architecture to improve the low frequency absorption. Specifically, the liner consists of an array of Helmholtz resonators separated by quarter-wave volumes to create a dual-resonance acoustic liner. While previous work investigated the acoustic behavior under normal incidence, this paper outlines the modeling and predicted transmission loss and absorption of a dual-resonance acoustic metamaterial when subjected to grazing incidence sound.