On February 22, 2010, the CIT issued a stipulated judgment on an agreed statement of facts between the US Government and Huffy Corp. in a dispute involving customs duties assessed on certain children’s pedal cycles. The children’s pedal cycles at issue are properly classified as “tricycles, scooters, pedal cars and similar wheeled toys” within HTSUS subheading 9503.00.00, a duty-free provision at the time the imported pedal cycles were entered in 2007. CBP, however, mistakenly classified and liquidated the entries of children’s pedal cycles as non-motorized bicycles and other cycles within HTSUS subheading 8712.00.15 at a duty rate of 11 percent ad valorem. Under the stipulated judgment, the US Government agreed to refund customs duties, with interest, with respect to the ten entries challenged in this suit.