OPINION AND ORDER
WATSON, Judge:
Defendant has striven mightily to show the existence of issues of material fact which would make these cases inappropriate for the summary disposition plaintiff seeks. Plaintiff relies on the decision in Verona Dyestuffs Div. of Verona-Pharma Chemical Corp. v. United States, 69 Cust.Ct. 26, C.D. 4369 (1972), in which this court held urethane pastes such as these to be classifiable as "plastics materials"
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