OPINION
TSOUCALAS, Judge:
This action comes before the Court after trial de novo on October 5, 1994 and filing of parties' post trial briefs. Plaintiff, Vista International Packaging Co. ("Vista"), challenges the United States Customs Service's ("Customs") classification of plaintiff's fibrous sausage casings ("fibrous casings") as artificial guts (sausage casings) of cellulosic plastics materials pursuant to the Harmonized Tariff Schedule...
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