OPINION
TSOUCALAS, Senior Judge:
Before the Court is a motion and cross-motion for summary judgment pursuant to USCIT R. 56 arguing there are no genuine issues as to any material facts. Plaintiffs, Simon Marketing, Inc. and Perseco System Services, L.P. ("Simon") challenge the classification of its merchandise under the 1998 Earmonized Tariff Schedule of the United States ("HTSUS") by the Bureau of Customs and Border Protection
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