LANDIS, Judge:
This action is before the court for decision on stipulated facts, both plaintiffs and defendant having filed briefs. Plaintiffs have argued to reclassify certain merchandise known as the Superba TVP yarn processing machines (Superba). Defendant filed a brief in response to plaintiffs argument and plaintiffs filed a brief in reply thereto. The court signed and ordered filed the stipulation of facts relating to the imported merchandise....
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