OPINION
CARMAN, Judge:
Plaintiff, Commercial Aluminum Cookware Company, commenced this action to challenge the United States Customs Service (Customs) classification and liquidation of certain merchandise plaintiff imported from Japan. Customs cross-moves for summary judgment requesting the Court deny plaintiff's motion and dismiss the action. The Court granted plaintiff's motion to designate this action a test case pursuant to U.S. CIT R. 84(b) and entered...
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