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HQ 544282
544287
544291

February 28, 1989

CLA-2 CO:R:CV:V 544282, 544287, 544291 VLB

CATEGORY: VALUATION

District Director of Customs
Detroit, Michigan 48226-2568

RE: Decision on Application for Further Review of Protest Nos. 3801-6-001225, 3801-6-001265, 3801-6-001162

Dear Sir:

These protests were filed against your decision in the --------, a lumber distributor (hereinafter referred to as the "distributor"). The merchandise was appraised pursuant to section 402(f) of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (19 U.S.C. 1401a(f);TAA).

The merchandise in question is waferboard (particle board) that was manufactured in Canadian mills. The valuation of Canadian waferboard is the subject of hundreds of protests arising out of the various importers' manner of doing business.

Recently, Headquarters issued ruling 544284, dated January 26, 1989. In that ruling, we held that the importer failed to submit any documentation or explanation supporting its claim that its waferboard was appraised incorrectly under section 402(f) of the TAA. The facts and the lack of documentation in the present cases are the same as in ruling 544284. Based on that ruling, we hold that the distributor has failed to prove its claim that the merchandise was appraised improperly. We have enclosed a copy of ruling 544284 for your reference.

You are directed to deny the protests. A copy of this decision should be attached to Form 19, Notice of Action, to be sent to the protestant.

Sincerely,

John Durant, Director,
Commercial Rulings Division

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