Fujitsu General America, Inc. v. United States

Plaintiff-Appellant Fujitsu General America, Inc. (“Fujitsu”) is the successor-in-interest to Teknika Electronics Corp. (“Teknika”). Between 1986 and 1988, Teknika imported into the United States color televisions manufactured in Japan by Fujitsu General Limited (formerly known as General Corporation) (“Fujitsu General”). The color televisions that Teknika imported were subject to a 1971 antidumping finding. See Television Receiving Sets, Monochrome and Color, From Japan, 36 Fed. Reg. 4,597 (Dep’t Treas. Mar. 10, 1971). Between November of 1997 and February of 1998, the United States Customs Service (“Customs”) liquidated entries of the color televisions that occurred between March 20, 1986, and March 11, 1988, and assessed antidumping duties on the entries. *fn1 The liquidations followed litigation in the United States Court of International Trade between Fujitsu General and the government concerning the proper antidumping duty rate for the color televisions, during which Customs was enjoined by the court from liquidating the entries.

As the successor to Teknika, Fujitsu initiated three protests with respect to Customs’ liquidation of the entries. *fn2 Fujitsu challenged the liquidation of the entries as untimely and the assessment of interest on the antidumping duties found to be due as unlawful. After Customs denied all three protests, Fujitsu brought suit in the Court of International Trade. Fujitsu contended that Customs had improperly failed to liquidate the entries within six months of having received notice that the injunction against liquidation had been removed. According to Fujitsu, pursuant to 19 U.S.C. � 1504(d), *fn3 that resulted in the entries being deemed liquidated at the rate of duty asserted on entry. Fujitsu also renewed its challenge to the assessment of interest. On cross-motions for summary judgment, the Court of International Trade granted summary judgment in favor of the United States. The court held that, as far as Fujitsu’s first and second protests were concerned, it lacked jurisdiction to consider whether the entries at issue were deemed liquidated under section 1504(d). The court based its ruling on the fact that the deemed liquidation claims had not been raised before Customs by protest within 90 days of the challenged liquidations, as required by 19 U.S.C. � 1514(c)(3). Fujitsu Gen. Am., Inc. v. United States, 110 F. Supp. 2d 1061 (Ct. Int’l Trade 2000) (“Fujitsu”). Next, the Court of International Trade addressed the deemed liquidation claim in Fujitsu’s third protest. The court found that the claim had been timely raised in the protest. On the merits, the court determined that since the liquidation challenged in the protest had occurred less than six months after Customs received notice to liquidate the entries at issue, the entries were not deemed liquidated under section 1504(d). Id. at 1077. Finally, the court upheld the assessment of interest on the antidumping duties that had been found to be due. Fujitsu now appeals from the court’s decision. We affirm. *fn4