Fujitsu Compound Semiconductor, Inc. v. United States

OPINION

BARZILAY, Judge.

I. Introduction

The court has before it Plaintiffs Rule 56 Motion for Summary Judgment and Defendant’s Cross-Motion for Summary Judgment. See Pl.’s Mem. in Supp. of Mot. for Summ. J. (“Pl.’s Br.”); Def.’s Mem. in Supp. of Cross-Mot. for Summ. J. and Opp. to PL’s Mot. for Summ J. (“Def.’s Br.”). Plaintiff contends that Defendant made a mistake of fact when failing to reliquidate entries of the subject merchandise improperly classified, after Customs HQ Rulings established the correct classification. See PL’s Br. at 3. Defendant’s cross-motion claims that a petition to…