NEC Electronics U.S.A. Inc. v. United States

OPINION

AQUILINO, Judge:

This action attempts to challenge U.S. Customs Service denial of a request for reliquidation pursuant to 19 U.S.C. § 1520(c)(1). The defendant has interposed an answer to the complaint and also a “Motion to Dismiss for Lack of Jurisdiction, or in the Alternative, for Failure to State a Claim Upon Which Relief May be Granted”. 1

I

In its complaint, the plaintiff shows the merchandise at issue to be

32K ROM semiconductor devices consisting in part of semiconductor die of United States origin eligible for exemption from duty under item 807.00, TSUS ... classified by customs…