specifically designed to serve as the container for Pomeroy’s Gondola Botanical Hurricane, Pl.’s Ex. 2, and the latter could not function as intended without sku 804427. Pl.’s Br. in Supp. of Mot. for Summ. J. 8-10 (relying on, inter alia, PL’s Ex. 1 (Pomeroy Aff.) and PL’s Ex. 2 (the Gondola Botanical Hurricane product)). The specific question before the court is whether the Willoughby or Pompeo tests are satisfied with regard to the relationship between sku 804427 and the Gondola Botanical Hurricane. This is because Customs does not contest that Pomeroy’s Gondola Botanical Hurricane, when assembled, is properly classified as under Heading 9405. See Answer to Am. Compl. ¶ 14; see also Pomeroy Collection, Ltd. v. United States, 32 CIT-, 559 F.Supp.2d 1374, 1386-87 (2008) (“Pomeroy I”) (<HOLDING>); PL’s Ex. 8 (HQ 964842 (June 25, 2002))
holding certain pomeroy merchandise functionally identical to the gondola botanical hurricane to be properly classified under heading 9405 holding that a variable annuity is properly classified as a security holding that milleniums merchandise is properly classified under htsus heading 4407 holding that hjeroin should be considered merchandise for purposes of the smuggling statute holding that a damages suit against a state officer in his official capacity was barred because it was functionally a suit against the state