MEMORANDUM OPINION AND ORDER
WATSON, Judge:
This action is before the Court on cross-motions for summary judgments. The imported merchandise consists of men's casual footwear, described on the commercial invoices as "Kool Komforts." The merchandise has an appearance which matches its name in that it consists of a slip-on shoe with a cotton mesh upper portion and a rubber outer sole which has flecks of cork in its body. Circling the entire shoe and covering...
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