OPINION
TSOUCALAS, Senior Judge.
Plaintiff, Graphite Sales brings this action to contest the classification of its merchandise under the Harmonized Tariff Schedule of the United States ("HTSUS") 9613 arguing that the goods should be classified under HTSUS 8516. The United States Customs and Border Protection (the "Government" or "CBP"), however, contends that the subject goods should be classified under HTSUS 9613. This action is currently before the Court...
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