OPINION
MUSGRAVE, Senior Judge:
Plaintiff Estée Lauder, Inc. challenges U.S. Customs and Border Protection's ("Customs") classification of its "Blockbuster" cosmetic sets. Proper administrative protest procedure having been undertaken and all liquidated duties, taxes and fees having been paid, see 19 U.S.C. §§ 1514, 1515, jurisdiction is proper pursuant to 28 U.S.C. § 1581(a).
I. Facts
Plaintiff Esté...
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