OPINION AND JUDGMENT
CARMAN, Judge:
Plaintiff, Sports Graphics, Inc., contests the classification and liquidation of its merchandise, vinyl soft-sided coolers, pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988).
This Court has jurisdiction under 28 U.S.C. § 1581(a). After careful examination
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