OPINION
RESTANI, Chief Judge.
This matter is before the court following trial. Plaintiff MetChem, Inc. ("Met-Chem") challenges the classification for tariff purposes of its imported product. The United States Bureau of Customs and Border Protection ("Customs") classified the imported product as nickel carbonate under Harmonized Tariff Schedule of the United States ("HTSUS") subheading 2836.99.50.
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