OPINION
WALLACH, District Judge.
I
INTRODUCTION
Plaintiff Jewelpak challenges a Customs classification of its merchandise, "presentation boxes" in which jewelry is shipped, stored, and sold. Jurisdiction is proper under 28 U.S.C. § 1581(a) (1994), and Customs' classification decision is therefore subject to de novo review under 28 U.S.C. § 2640(a)(1) (1994).
Customs classified all of the subject merchandise under...
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