OPINION
TSOUCALAS, Judge.
Plaintiff American Motorists Insurance Company, a surety authorized by the Secretary of the Treasury under 19 U.S.C. § 1623 and 31 U.S.C. § 9301 et seq. (1982) to write bonds, moves for injunctive relief against enforcement of 19 C.F.R. § 113.38. Defendants oppose and cross-move to dismiss for failure to state a claim upon which relief may be granted pursuant to Rule 12(b)(5) of the Rules of this Court.
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