United States International Trade Commision Rulings And Harmonized Tariff Schedule
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LIQUIDATION
> 1997 HQ Rulings
HQ 223630 - Application for further review of Protests No. 3801-1- 101850 and 3801-1-102069; mistake of fact correctable under 19 U.S.C. 1520(c)(1); correctable error must be manifest from the record or established by documentary evidence
HQ 223772 - Consignee; Right to Make Entry; Importer of Record; Customhouse Broker; Power of Attorney; Master Air Waybill; Consolidated Entry; Consolidated Entry Summary; Merchandise Processing Fees; Transfer of Liability for Increased or Additional Duties.
HQ 224447 - Protest No. 2501-93-100001; 9801.00.10, HTSUS; American Goods Returned; Documentary Requirements; 19 U.S.C. 1514
HQ 225650 - Protest and Application for Further Review No. 1801-94-100031; antidumping and countervailing duties; 19 U.S.C. 1514; 19 U.S.C. 1677g
HQ 226010 - Protest No. 2720-94-100839; TIB; 19 CFR 10.31(g); mistake of fact; subheading 9813.00.35, HTSUS
HQ 226132 - Application for further review of protest No. 0712-94-101078; 19 U.S.C. 1520(c)(1); Mistake of fact; Internal Revenue tax; Drawback; Cigarettes
HQ 226151 - Protest No. 2704-95-100869; Clerical Error, Mistake of Fact, or other Inadvertence; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1)
HQ 226207 - Protest 4909-93-100104; Protest 4909-93-100064; Failure to Give Notice of Suspension of Liquidation to Surety; 19 U.S.C. 1504; 19 U.S.C. 1514
HQ 226263 - Protest 4101-95-100206; Antidumping Duties; Interest; Protestability Under 19 U.S.C. 1514; Timken Co. v. United States, 15 CIT 526 (1991); 16 CIT 999 (1992); 37 F. 3d 1470 (Fed. Cir. 1994); American Hi-Fi International, Inc., v. United States, CIT Slip Op. 96-121; 19 U.S.C. 1514
HQ 226273 - Internal Advice 26/95; Protest No. 2304-95-100045; Claim for Preferential Tariff Treatment under NAFTA; 19 U.S.C. 1514; 19 U.S.C. 1520(d)
HQ 226274 - Protest 3001-95-100049; 19 U.S.C. 1520(c)(1); error in classification; liquidation contrary to instructions; approval of similar issue in section 1520(c)(1) request; HQ 75-0026; HQ 223110.
HQ 226385 - Protest 1001-91-108392; steel wall swimming pools; T.D. 77-223; Customs Procedural Reform and Simplification Act of 1978; Data Export Corp. v. U.S.; HQ 224162; laches; equitable estoppel; 19 U.S.C. 1504(d); Section 632, NAFTA Implementation Act.
HQ 226415 - Protest 1801-79-000030; Timely liquidation of antidumping duties; HQ 226417; Pasco Terminals, Inc. v. U.S., purchase price; 19 U.S.C. 162; F.W. Meyers & Co. v. U.S.; Harold Elton Ladwig v. U.S.; Voss International Corp. v. U.S.; applicable antidumping law to entries prior to 1980; Timken Co. v. U.S.; Melex USA, Inc. v. U.S.
HQ 226416 - Protest 1801-79-000009; timely liquidation of antidumping duties; HQ 226415.
HQ 226417 - Timely liquidation of antidumping duties; 19 U.S.C. 1504; Dart Export Corp. v. U.S.; HQ 224162; laches; equitable estoppel; Pasco Terminals, Inc. v. U.S.
HQ 226431 - Protest 4909-95-100093; white virola plywood; extension of liquidation; untimely filed protest; 19 U.S.C. 1514(c)(3)(B); HQ 226410.
HQ 226437 - Application for further review of Protest No. 1703-95-100123; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1); mistake of fact; reliquidation; Omni U.S.A. v. United States; Pollak Import-Export Corp. v. United States; Border Brokerage Co., Inc. v. United States
HQ 226554 - Protest No. 3501-94-100228; Classification of Stokbord; Subheading 3920.10.00, HTSUSA; Deemed
HQ 226598 - Application for further review of Protest No. 3901-95-102022; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1); mistake of fact; antidumping duties; reliquidation; liquidation contrary to instructions;
HQ 226631 - Application for further review of Protest No. 2904-95-100158; Extension of time for liquidation; Deemed liquidation; 19 U.S.C. ?1504; Intercargo Insurance Company f/k/a International Cargo & Surety Co. (Surety for M. Genauer) v. United States
HQ 226707 - Protest 2720-95-101411; pullover jackets; "water resistant"; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1); 19 CFR 177.9(b)(2); HQs 75-0026, 955909; NY 876026
HQ 226722 - Application for further review of Protest No. 1401-95-100287; 19 U.S.C. 1520(c)(1); Mistake of fact; Classification of counterweights; Classification ruling
HQ 226751 - Protest 2002-95-100560; countervailing duties; men's woven cotton shirts; interest; 19 U.S.C. 1514; 19 U.S.C. 1673e; 19 U.S.C. 1677g; HQs 225382, 225597, 225650; Mitsubishi Electronics America, Inc. v. U.S.; Timken Co. v. U.S.; Fujitsu Ten Corp. v. U.S.; Sandvik Steel Co. v. U.S.; 59 FR 25609
HQ 226766 - Application for Further Review Protest No. 2809-96-100010; 19 U.S.C. 1520(c)(1); Protest of 19 U.S.C. 1514(a)(7) protest denial; Classification of printers; Other inadvertence
HQ 226814 - Protest 4115-92-100008; Interest; Tax on Distilled Spirits; 26 U.S.C. 5001; 26 U.S.C. 5061; 26 U.S.C. 6601; 27 CFR 251.40; T.D. 85-93
HQ 226892 - Application for further review of Protest No. 3901-96-100191; Extension of time for liquidation; Deemed liquidation; 19 U.S.C. ?1504; Intercargo Insurance Company f/k/a International Cargo & Surety Co. (Surety for M. Genauer) v. United States
HQ 226909 - Protest No. 3901-94-102146; TIB; 19 CFR 10.31(g); mistake of fact; subheading 9813.00.35, HTSUS; HQ 226010
HQ 226943 - Application for Further Review of Protest No. 1703-96-100042; Notice to Redeliver; 19 CFR. ?141.113(a); 19 C.F.R. ?113.62(d); C.S.D. 90-99
HQ 227023 - Application for further review of Protest No. 0901-95-102851; 19 U.S.C. 1520(c)(1); mistake of fact; classification of jewelry; necklaces/neck chains; C.J. Tower & Sons of Buffalo, Inc. v. United States; Bar Bea Truck Leasing Co., Inc. v. United States; PPG
HQ 227036 - Protest No. 2304-96-100016; Clerical Error, Mistake of Fact, or other Inadvertence; Claim for Preferential Tariff Treatment under NAFTA; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1); 19 U.S.C. 1520(d)
HQ 227094 - Application for further review of Protest No. 2704-96-101149; 19 U.S.C. ?1520(c)(1); 19 U.S.C. ?1313; Drawback; Mistake of fact
HQ 227148 - Protest 3501-96-100245; 19 U.S.C. 1520(c)(1); mistake of fact; disk drives; disk drive cases; HQ 223524; ITT Corp. v. United States; B.S. Livingston & Co., Inc. v. United States; Executone Information Systems v. United States; United States v. C.J. Tower & Sons of Buffalo, Inc.
HQ 227162 - Application for Further Review of Protest No. 2304-96-100158; 19 U.S.C. 1520(c)(1)
HQ 227163 - Application for Further Review of Protest No. 2304-96-100162; 19 U.S.C. 1520(c)(1)
HQ 227245 - Protest 2304-96-100159; Claim for Preferential Tariff Treatment under NAFTA; 19 U.S.C. 1514; 19 U.S.C. 1520(d); 19 CFR 181.31
HQ 227257 - Protest No. 4195-96-100018; Protest No. 4195-95-200430; Clerical Error, Mistake of Fact, or other Inadvertence; Claim for Preferential Tariff Treatment under U.S.-Canada Free-Trade Agreement; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1)
HQ 227306 - Protest 3004-96-100620; Claim for Preferential Tariff Treatment under NAFTA; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1); 19 U.S.C. 1520(d); 19 CFR 181.31
HQ 227495 - Protest No. 1001-96-105846; Protest No. 1001-96-200143; Clerical Error, Mistake of Fact, or other Inadvertence; Samples; 9811.00.60, HTSUS; 19 U.S.C. 1514; 19 U.S.C.
HQ 952029 - Timeliness of Certification under 19 C.F.R. 10.183; Mistake of Fact or Inadvertence under 19 U.S.C. 1520(c)(1); Civil Aircraft Agreement; Delta Airlines; Late Filing under 19 C.F.R. 10.112; Uniform and Established Practice; Protest No. 1704-92-100074, 1704-92-100080, and 1704-92-100295