MEMORANDUM OPINION
CARMAN, Judge:
This action involves the proper classification of an item designated as the tool chest portion of a "Tool Locker" tool chest and cabinet. Plaintiff, DRI INDUSTRIES, INC. (DRI), challenges the United States Customs Service's (Customs) classification of the subject merchandise upon liquidation as "Luggage and handbags ... Of other material ... Other ... Other," under item 706.62, Tariff Schedules of the United States (1983...
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