LANDIS, Judge:
This classification case arises on cross-motions by the parties for summary judgment filed pursuant to Rule 8.2.
Defendant has stated in its brief that "it concurs with plaintiff's statement of material facts" and it appearing to the Court that no genuine issue exists as to any material fact, a summary judgment should be rendered in favor of the party entitled thereto upon the question of law raised by the parties.
The merchandise in...
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