Mobilite, Inc. v. United States

Newman, Judge:

These cross-motions present two questions of novel impression concerning provisions of the Customs Courts Act of 1970 (P.L. 91-271), in addition to matters of substantive law.

This action — which is before the court on cross-motions for summary judgment1 and defendant’s cross-motion for dismissal2 — involves the dutiable status of certain filament and luminescent light bulbs packed together with lamps and imported from Japan. The bulbs and lamps were assessed with duty as entireties at the rate of 19 per centum ad valorem under the provision in item 653.39 of the Tariff Schedules…