OPINION
EATON, Senior Judge:
This matter is before the court on the cross-motions for summary judgment of plaintiff Streetsurfing LLC ("plaintiff" or "Streetsurfing") and defendant United States ("defendant"). Def.'s Mot. for Summ. J. (ECF Dkt. No. 52); Pl.'s Cross Mot. for Summ. J. (ECF Dkt. No. 71) ("Pl.'s Cross Mot."). Jurisdiction lies pursuant to 28 U.S.C. § 1581(a) (2006). At issue is the proper classification of Streetsurfing's waveboards...
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