Kyocera Industrial Ceramics Corp. v. United States

Memorandum & Order

AQUILINO, Judge.

The amended complaint filed herein on behalf of the above-encaptioned plaintiff, the corporate name of which its counsel have compressed to “KICC”, contests denial by the U.S. Customs Service 1 of classification of certain ceramic substrates for integrated circuits (“IC substrates”) under subheading 8542.90.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”) (“Electronic integrated circuits and microassemblies; parts thereof: ... Parts”). The defendant interposed an answer thereto, and its counsel have now filed a Motion to Dismiss Plaintiffs…