Prescolite Mfgr. Corp. v. United States

Maletz, Judge:

This case is a retrial of Prescolite Mfgr. Corp. et al. v. United States, 58 Cust. Ct. 418, C.D. 3005, 269 F. Supp. 771 (1967), which concerned the dutiable status of wire retainers that were imported from Sweden with glass globes for use in the manufacture of lighting fixtures. The collector of customs in that case treated the retainers and glass globes as an entirety and assessed duty on the retainers at 31% percent ad valorem under paragraph 218 (c) of the Tariff Act of 1930, as modified.1 Plaintiffs contended that the wire retainer did not merge with the glass globe but…