Kyocera Industrial Ceramics Corp. v. United States

Opinion

AQUILINO, Senior Judge.

Defendant’s motion to dismiss plaintiffs amended complaint for lack of subject-matter jurisdiction having been denied by the court in slip opinion 03-148, 27 CIT 1703, 293 F.Supp.2d 1360 (2003), reh’g denied (Nov. 18, 2004), familiarity with which is presumed, the parties have now interposed cross-motions for summary judgment as to the correct classification of certain imported ceramic substrates for electronic integrated circuits (“IC substrates”) that underlie this action.

I

As recited in slip opinion 03-148, .paragraph 7 of the amended complaint avers that,

[p]rio…