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HQ 221997


February 10, 1992

CON-9-CO:R:C:E 221997 SLR

CATEGORY: ENTRY

Gerald Horn, Esq.
Soller, Shayne & Horn
46 Trinity Place
New York, NY 10006

RE: Sample Books from Canada

Dear Mr. Horn:

This is in response to your letters of December 30, 1990 and October 22, 1991, written on behalf of your client, the National Sample Card Co., concerning the status of sample books imported from Canada under temporary importation under bond (TIB) provision 9813.00.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In the December letter, you ask that Customs forward its approval of three submitted documents, each outlining a procedure whereby your client's merchandise would be destroyed outside of Customs supervision, in lieu of exportation. In the October letter, you request that Customs reconsider Headquarters Ruling Letter (HRL) 088753 of September 19, 1991 -- a protest decision effectively denying certain sample books TIB status.

Regarding your December proposal, we do not believe it operationally feasible to provide a blanket approval for the destruction of the sample books without Customs having the opportunity to observe the destruction under Customs supervision as provided in section 10.39(a), Customs Regulations (19 CFR 10.39(a)). Consequently, we cannot accommodate your request.

As you know, an article imported under TIB must be exported within one year from the date of importation. This initial period, however, may be extended for further periods which, when added to the initial one year, may not exceed a total of three years.

Given the nature of the sample books, particularly the fact of changing styles, a blanket extension up to the allowable three year period does not appear unreasonable. The decision to grant extensions, however, ultimately rests with the district director. See 19 CFR 10.37. Within any allotted time period, your client may satisfy the TIB requirements by exporting or destroying the sample books in a manner consistent with the regulations.

As for our September 19, 1991 decision, HRL 088753 concerned an application for further review of three protests. There, we found a failure to present competent evidence in support of the protest and instructed the district director to deny the protests. The Notices of Action dated July 18 and 20, 1990 stated the basis for refusing to allow classification under subheadings 9811.00.60 and 9813.00.20, HTSUSA. Without evidence to rebut those findings there is no ground on which to grant the protests. Our review of the file and the evidence did not, in our opinion, provide such grounds. Our records show that the protests were denied. Once a protest denial is issued, the Customs Service cannot reconsider the issue. San Francisco Newspaper Printing Co. v. United States, 9 CIT 517, 519, 620 F. Supp. 738, 740 (1985). Consequently, we cannot entertain your reconsideration request.

Sincerely,

John Durant, Director
Commercial Rulings Division

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