FORD, Judge:
This action involves the classification of air inlets and end kits imported from Canada and entered at the Port of Champlain-Rouses Point, District of Ogdensburg, New York. Plaintiff contests the denial of a timely protest filed with respect to the merchandise at issue. Jurisdiction is pursuant to 19 U.S.C. § 1514(a) and 28 U.S.C. § 1581(a).
The parties are before the Court on cross-motions for summary judgment. The subject merchandise...
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