On February 1, 2010, the CIT issued a stipulated judgment on an agreed statement of facts between the US Government and General Electric Wind Energy LLC (GE) in a dispute involving customs duties assessed on certain wind turbine propeller blades and hubs entered into the port of Houston. The entries of wind turbine propeller blades and hubs at issue were liquidated between July and December 2007 as parts of generators classified within HTSUS subheading 8503.00.95 at a duty rate of three percent ad valorem. CBP Headquarters ruled in July 2008 that the blades and hubs should have been classified as “other engines and motors” within HTSUS subheading 8412.90.90 at a free rate of duty. When CBP at the port of Houston refused to refund the duties as a result of the CBP Headquarters ruling, GE commenced this action. Under the stipulated judgment, the US Government agreed to refund customs duties, with interest, with respect to the 14 entries challenged in this suit.