MEMORANDUM OPINION AND ORDER
WATSON, Senior Judge.
In this civil action, plaintiffs contest the denial by the United States Customs Service of American Goods Returned treatment pursuant to subheading 9802.00.80 of the Harmonized Tariff Schedule of the United States ("HTSUS") for certain sheet metal components exported to Mexico from the United States and used in the assembly of motor vehicles. The action is before the court under 28 U.S.C. § 1581(a...
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