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KYOCERA INTERN., INC. v. UNITED STATES

Court No. 77-7-01123.

527 F.Supp. 337 (1981)

KYOCERA INTERNATIONAL, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 11, 1981.

Attorney(s) appearing for the Case

Spensley Horn Jubas & Lubitz, Los Angeles, Cal. (Stuart Lubitz and Wayne Willenberg, Los Angeles, Cal., at the trial and on the briefs), for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, New York City (Susan Handler-Menahem, Teaneck, N. J., at the trial and on the briefs), for defendant.

NEWMAN, Judge:

At issue is the scope and meaning of certain portions of item 685.90 of the Tariff Schedules of the United States (TSUS), and their application to the imported merchandise involved in this action.

Plaintiff imported certain ceramic articles from Japan used in integrated circuit devices, entered at the port of Los Angeles during 1976. The imports are described on the invoices as "MEP's" ("multilayer electronic

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