Fujitsu America, Inc. v. United States

Opinion

CARMAN, Judge.

Plaintiffs Fujitsu America, Inc. and Fujitsu IT Holdings, Inc. (“Plaintiffs”) move for summary judgment. Plaintiffs challenge the United States Customs Service’s 1 (“Customs”), classification of the Coolant Distribution Unit of the Amdahl 5995M Series Processor mainframe computer. Defendant cross-moves for summary judgment, asserting that the Coolant Distribution Unit was properly classified as liquidated, under heading 8419 of the Harmonized Tariff Schedule of the United States (“HTSUS”). This Court has jurisdiction to review this matter under 28 U.S.C. § 1581(a) (2000).…