Eureka Co. v. United States

Opinion

Restani, Judge:

Plaintiff challenges the decision of the United States Customs Service classifying for tariff purposes storage batteries contained in rechargeable vacuum cleaners separately from the vacuum cleaners in which they were contained and to which they are attached. This matter is before the court for decision based on an agreed statement of facts. The court’s determination rests on that statement as well as an examination of the merchandise.

Facts

The vacuum cleaner at issue was imported with a plastic bracket and a transformer used to recharge the vacuum cleaner by plugging it…