OPINION
CARMAN, Judge:
This matter is before the Court on a Motion for Summary Judgment by Plaintiff R.T. Foods, Inc. ("Plaintiff" or "R.T. Foods") and a Cross-Motion for Summary Judgment by Defendant United States ("Defendant" or "Customs"). The parties dispute the correct tariff classification of the subject merchandise — frozen tempura-battered vegetable mixtures from Thailand — imported by Plaintiff. For the reasons set forth below, Plaintiff...
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