Pomeroy Collection
I am going to make short work of a long opinion. The Pomeroy Collection, Ltd. v. United States concerns the tariff classification of various glass and glass and metal decorative items that may or may not be used as candle holders. And that is really the gist of the case. As imported, none of the items included a candle and, unlike traditional candlesticks or candelabras, there was no cup, spike, or other mechanism in these articles to hold a candle in place. Rather, the imported merchandise consisted of the following: Concave glass plates with small pillar feet on the bottom. I am picturing a very shallow bowl with feet to make it stable when displayed on a shelf or tabletop. Glass vessels with a rounded bottoms held in a decorative metal stand to be placed on the floor. Glass vessels with rounded bottoms held in a decorative metal fixture to be attached to a wall. For this, I am picturing a fairly deep bowl or vase mounted to the wall sconce-style. Here is the best illustrat...