OPINION
TSOUCALAS, Judge:
This matter comes before the Court on plaintiff's motion for summary judgment and defendant's cross-motion for summary judgment. Plaintiff, ABB Power Transmission ("ABB"), challenges the decision of the United States Customs Service ("Customs") to classify ABB's thyristor modules under subheading 8504.90.00 of the Harmonized Tariff Schedule of the United States ("HTSUS"), as parts of electrical transformers, static converters...
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