HQ 0224201 - Power of attorney; principal certification; 19 CFR 141.46; CF 5291; 19 CFR 141.32; HRL 724090; T.D. 84-93; 19 CFR 141.31(d); 19 CFR 141.38. - United States International Trade Commision Rulings

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HQ 224201

October 13, 1992

BRO-4-02-CO:R:C:E 224201 AJS

CATEGORY: ENTRY

Ms. Lynne W. Wendt
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
127 Peachtree Street, N.E.
Atlanta, GA 30303-1800

RE: Power of attorney; principal certification; 19 CFR 141.46; CF 5291; 19 CFR 141.32; HRL 724090; T.D. 84-93; 19 CFR 141.31(d); 19 CFR 141.38.

Dear Ms. Wendt:

This is in reply to your letter of August 8, 1992, submitted on behalf of your client, MSAS Customs Logistics, Inc. (MSAS), requesting clarification of Headquarters Ruling Letter (HRL) 724090 (March 06, 1984).

FACTS:

The subject power of attorney form submitted by MSAS essentially contains the same language as the Customs Form (CF) 5291, except that it also allows MSAS "to receive, endorse and collect checks issued for Customs duty refunds in grantor's name drawn on the Treasurer of the United State."

ISSUE:

Whether a principal certification must be executed to allow a Customs broker "to receive, endorse and collect checks issued for Customs duty refunds in grantor's name drawn on the Treasurer of the United States."

LAW AND ANALYSIS:

Before transacting Customs business in the name of his principal, a Customs broker is required to obtain a valid power of attorney. 19 CFR 141.46 (1992). The CF 5291 may be
used for granting a power of attorney to transact Customs business. 19 CFR 141.32 (1992). If a Customs power of attorney is not on a CF 5291, it shall be either a general power of attorney with unlimited authority or a limited power of attorney as explicit in its terms and executed in the same manner as a CF 5291. 19 CFR 141.32 (1992).

The submitted power of attorney consists of the powers specified within CF 5291 as well as the powers "to receive, endorse and collect checks issued for Customs duty refunds in grantor's name drawn on the Treasury of the United States." You request whether the principal certification located on the reverse of the CF 5291 and MSAS' power of attorney form must be executed before MSAS is authorized under the Customs regulations to exercise the above mentioned powers.

In HRL 724090, Customs addressed the addition of language allowing for the negotiation of Treasury checks issued for Customs duty refund by a Customs broker as part of a Customs power of attorney. We stated that the following language would be acceptable:

To receive, endorse, and collect checks issued for Customs Duty refunds in its (grantor's) name drawn on the Treasurer of the United States.

We also stated that the "corporate certification" appearing on the reverse side of the CF 5291 is sufficient to authenticate the grant of authority referred to above. This "corporate certification" is identical to the one located on the MSAS' power of attorney form.

Subsequent to the issuance of HRL 724090, Customs eliminated the requirement that powers of attorney for resident corporations be supported by a certificate showing the authority of the person who executed the power of attorney. Treasury Decision (T.D.) 84- 93, 18 Customs Bulletin 248 (1984). We assume that MSAS is a resident corporation within the meaning of 19 CFR 141.31(d) (1992). The CF 5291 clearly states that all three of the certifications on its reverse side are optional. In addition, the CF 5291 notes that Customs does not require completion of a certification. The CF 5291 further states that the grantor has the option of executing the certification or omitting it. Therefore, the principle certification on the MSAS form is not required to be executed in order for MSAS "to receive, endorse, and collect checks issued for Customs Duty refunds in grantor's name drawn on the Treasurer of the United States." However, we remind you that MSAS' power of attorney must be executed by a person duly authorized to do so. 19 CFR 141.38 (1992).

HOLDING:

The principal certification portion of MSAS' power of attorney form need not be executed in order for MSAS "to receive, endorse, and collect checks issued for Customs Duty refunds in grantor's name drawn on the Treasurer of the United States."

Sincerely,

John Durant, Director
Commercial Rulings Division

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