OPINION and ORDER
Gordon, Judge:
Before the court is the motion of Defendant 4174925 Canada, Inc. d/b/a Majestic Mills ("Majestic Mills") to dismiss the cross-claims brought by co-Defendant UPS Supply Chain Solutions, Inc. ("UPS"), pursuant to USCIT Rule 12(b)(1) for lack of subject-matter jurisdiction and USCIT Rule 12(b)(6) for failure...
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