OPINION
RESTANI, Judge:
This matter is before the court on cross-motions for summary judgment by Plaintiff Samsung International, Inc. ("Samsung") and Defendant United States ("the Government") pursuant to USCIT Rule 56. Samsung challenges the U.S. Bureau of Customs and Border Protection's ("Customs") liquidation of certain entries and its denial of Samsung's protests relating to the classification of plasma televisions and video monitors.
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