Case Name: J. W. Hampton, Jr. & Co. of Phila. v. United States, protests 58/7727 and 58/7761 (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-12-27
Citations: 57 Cust. Ct. 839
Docket Number: No. P66/384
Parties: J. W. Hampton, Jr. & Co. of Phila. v. United States, protests 58/7727 and 58/7761 (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 57
Pages: 839–840

Head Matter:
Before the Second Division,
December 27, 1966
No. P66/384.
J. W. Hampton, Jr. & Co. of Phila. v. United States, protests 58/7727 and 58/7761 (Philadelphia).

Opinion:
Rao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of spark plugs, not dedicated for use in any vehicle or other machine, similar in all material respects to those the subject of Lodge Spark Plug Co. v. United States (49 Cust. Ct. 158, C.D. 2379), the claim of the plaintiff was sustained.