OPINION
RESTANI, Judge:
Plaintiff filed suit contesting the denial of its tariff classification protests by the United States Customs Service ("Customs"). Between April of 1983 and May of 1984, plaintiff Atari Caribe, Inc. ("Atari Caribe") imported merchandise invoiced as chip-on-board ("COB") assemblies through the port of San Juan, Puerto Rico. Atari Caribe entered its merchandise under Item A734.20 of the Tariff Schedules of the United States ("TSUS"...
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