PLAGER, Circuit Judge.
The Customs Service classified certain fabric sample books imported from Canada into the United States by Trans-Border Customs Service, Inc. ("Trans-Border") as "other made-up articles of textile" under Harmonized Tariff Schedule of the United States ("HTSUS") subheading 6307.90.9050 (1993), thus requiring Trans-Border to pay a duty, rather than as "samples solely for use in taking orders for merchandise" under HTSUS subheading 9813.00.20, entitled...
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