OPINION
RESTANI, Judge:
This action is before the court for decision following trial. The product at issue is an asphalt-wax emulsion which is used in making water repellant gypsum board. The product is known as Bakelite No. 52X. Customs classified No. 52X as "Mineral substances, and articles of mineral substances, not specially provided for: Other: Not decorated," under item 523.91, of the Tariff Schedules of the United States (TSUS) (1984). Plaintiff claims...
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