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finished sunglasses that it produced and sold. Every different
type of finished sunglass product made by B&L was assigned a
different SKU and represented a separate inventory item. Any
variation in the sunglasses caused them to be assigned a dif-
ferent SKU. Thus, for example, if two pairs of large metals
contained different colored lenses, or two pairs of Wayfarers
were made with different colors of plastic, they were assigned
different SKUs even though they were identical in every other
respect.
Prior to and during the years at issue, B&L's primary
facilities for producing sunglasses were located in Rochester.
B&L performed both parts fabrication and assembly in Rochester.
B&L treated parts fabrication and assembly as separate operations
and, regardless of location, considered its assembly facilities
as customers of its parts fabrication facilities.
For all relevant periods until sometime in 1986, B&L pro-
duced the glass lenses for its Ray-Ban sunglasses in its glass
plant in Rochester (glass plant). The glass plant used a large
glass tank capable of being subjected to extreme heat to turn
sand and oxides into a molten material that could be pressed into
shape for use as lenses in Ray-Ban sunglasses. Because plastic
lenses had taken over the market for prescription eyeglasses by
1986, the glass plant was not commercially viable and was closed.
B&L licensed its glass lens-making technology to Schott Glass
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Last modified: May 25, 2011