Fujitsu Ten Corporation of America v. United States

OPINION

WALLACH, Judge:

This matter is before the Court on a motion to dismiss the action made by the government prior to filing its Answer, pursuant to CIT Rules 12(b)(1) and 12(b)(5). The government contends that this Court lacks subject matter jurisdiction over this action, and that the third of Plaintiffs three causes of action fails to state a claim upon which relief can be granted.

I. BACKGROUND

Fujitsu Ten Corporation of America (“Fujitsu”) imported into the United States from Japan merchandise known as “front ends” or “ETV front ends”. Complaint ¶¶ 1, 6, 7. 1 These goods are parts for…