Opinion and Order
RESTANI, Judge:
This matter is before the court on plaintiff's Rule 56 motion for summary judgment and defendant's Rule 56 cross-motion for summary judgment. This case involves the tariff classification of an airplane which was manufactured in the United States, exported to Canada and returned to the United States. Jurisdiction is based on 28 U.S.C. § 1581(a) (1982).
I.
In 1969 the Grumman Gulfstream I airplane at...
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