Heraeus-Amersil, Inc. v. United States

Carman, Judge:

This action is before the Court on plaintiffs motion for summary judgment. The parties agree that there is no genuine issue as to any material fact.

Plaintiff contends that its imported merchandise, known as "fused quartz” or "fused silica,” should be classified under items 540.11 and 540.41 of the Tariff Schedules of the United States (TSUS). The basis of plaintiffs claim is that the more than 300 known liquidations of entries over a 10 year period of like or similar merchandise classified under the same claimed item numbers constitutes "an established and uniform practice”…