Corning Glass Works v. United States

Newman, Judge:

This action is here on remand from the Court of Customs and Patent Appeals in United States v. Corning Glass *250Works, 66 CCPA—, C.A.D. 1216, 586 F. 2d 822 (1978), which recently reversed the judgment for plaintiff in Corning Glass Works v. United States, 79 Cust. Ct. 72, C.D. 4716, 448 F. Supp. 262 (1977), reh. denied, 80 Cust. Ct. 22, C.D. 4733 (1978).

This dispute concerns the proper tariff classification for certain “Kota” machines for the optical inspection of ampuls (Kotas) imported from West Germany and entered at the port of New York in December 1973 and June 1974. In…