its merchandise under HTSUS heading 4418 in reliance on two prior Customs ruling letters — i.e., N.Y. B81359 and N.Y. B88564 — which classified specified angle-cut softwood lumber components under that heading. See Millenium’s Statement of Facts ¶ 6; NY B81359 (Feb. 6, 1997); NY B88564 (Sept. 9, 1997). Customs denied Millenium’s protests, and Millenium brought suit in this court challenging that denial. See HQ 965262 (July 10, 2002) (denying Millenium’s protests); Millenium Lumber Distrib. Ltd. v. United States, Court No. 02-00595 (filed Sept. 12, 2002). Customs’ classification determination was sustained by this Court, which, in turn, was affirmed on appeal. See Millenium Lumber Distrib. Ltd. v. United States, 31 CIT 575, 2007 WL 1116148 (2007), aff'd, 558 F.3d 1326 (Fed. Cir.2009) (<HOLDING>). In this related collection action, the
holding that engine parts later used to make engines were properly classified as parts holding that hjeroin should be considered merchandise for purposes of the smuggling statute holding that milleniums merchandise is properly classified under htsus heading 4407 holding certain pomeroy merchandise functionally identical to the gondola botanical hurricane to be properly classified under heading 9405 holding that a variable annuity is properly classified as a security