Rather, the function of the split-image mirror, to allow objects in two planes to be viewed simultaneously, is the first and most critical step in being able to determine the angular measurement and, ultimately, navigational position. Celestaire attempts to avoid the conclusion that the use of the split-image mirror is non-subsidiary by relying on two decisions, EAC Eng'g v. United States, 623 F. Supp. 1255 (Ct. Int'l Trade 1985), and Sumitomo Shoji New York, Inc. v. United States, 64 Cust. Ct. 299 (1970), where uses of optical elements critical to the functioning of the devices were nonetheless held to be subsidiary. These cases, however, are distinguishable.
Congress adopted the first alternative suggestion of the Treasury Department and included in Public Law 504 the phrase, "with respect to coconuts or coconut meat provided for in paragraph 758 of that Act," referring to the Tariff Act of 1930. Thus it is clear that Congress in enacting Public Law 504 in the form in which the law stands did not intend to include "coconut meat prepared or preserved in any manner," but did show affirmatively that it intended to confine the provisions of the law to "coconut meat provided for in paragraph 758", of the Tariff Act of 1930. The case of East Asiatic Co. Inc. v. United States, C.D. 1111, 20 Cust.Ct. 219, is directly in point. In that case shredded coconut meat which had been packed in tins in sugar syrup was held not to be dutiable under the provisions of paragraph 758 for "coconut meat, shredded and desiccated, or similarly prepared," but rather dutiable under paragraph 761, as "Edible nuts, * * * pickled, or otherwise prepared or preserved, and not specially provided for * * *.