Lodge Spark Plug Co. v. United States

Rao, Judge:

In the case of Lodge Spark Plug Co., Inc., and James Loudon et al. v. United States, 44 Cust. Ct. 448, Abstract 64136, this court held that certain imported spark plugs, classified as parts of automobiles in paragraph 369(c) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, or by the Sixth Protocol of Supplementary Concessions to said General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, were properly dutiable at the rate of 8% per centum ad valorem as parts of internal-combustion engines of the…