OPINION AND JUDGMENT
CARMAN, Judge:
Plaintiff, Ugg International, Inc., challenges the classification and liquidation of its imported merchandise, Ugg brand boots, 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) (1988) and, for the reasons which follow, grants plaintiff's motion for summary judgment in part and denies plaintiff's motion in part. The...
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