Case Name: J. W. Hampton, Jr., & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-12-23
Citations: 31 Cust. Ct. 354
Docket Number: No. 57713; protest 187381-K (New York)
Parties: J. W. Hampton, Jr., & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 354–355

Head Matter:
Before the Second Division,
December 23, 1953
No. 57713.
J. W. Hampton, Jr., & Co., Inc. v. United States,
protest 187381-K (New York).

Opinion:
Opinion by
Lawrence, J.
It was stipulated that the merchandise consists of copper scrap in the shape of rough bars of ingots, of which copper is the component material of chief value, which is secondhand and fit only to be remanu-factured. Upon the agreed statement of facts, it was held that the merchandise comes within the provisions of Public Law 869, supra, and is properly entitled to entry free of import taxes as well as duty.