OPINION
WALLACH, Judge:
I
INTRODUCTION
Plaintiff Horizon Lines, LLC ("Plaintiff) challenges a determination by U.S. Customs and Border Protection ("Customs") that certain coatings work performed on Plaintiff's vessel is subject to a 50 percent ad valorem duty as a foreign repair under 19 U.S.C. § 1466(a). Jurisdiction is available under 28 U.S.C. § 1581(a). Defendant United States ("Defendant") has moved for summary...
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