MAYER, Chief Judge.
The United States Customs Service ("Customs") appeals the judgment of the Court of International Trade, which held that Boen Hardwood Flooring, Inc.'s ("Boen") imported hardwood flooring should not be classified under heading 4412 of the Harmonized Tariff Schedule of the United States ("HTSUS") as "plywood." Boen Hardwood Flooring, Inc. v. United States,
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