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HQ 544710

September 3, 1991

VAL CO:R:C:V 544710 ML

CATEGORY: VALUATION

District Director
Houston, Texas

RE: Dutiable Value of Imported Merchandise; Application for Further Review of Protest No. XXX; Price Actually Paid or Payable

Dear Sir:

This protest was filed against your appraisement decision in the liquidation of entry no. XXX made by TAD USA Steel Pipes & Fittings Inc., (hereinafter referred to as "TAD"), the importer of rotary pipe.

FACTS:

According to the submission, the imported merchandise consisted of rotary pipe. TAD stated that the imported rotary pipe was part of a purchase order already imported. TAD stated that the first shipment, entry XXX, dated January 1, 1990 (liquidated June 8, 1990) represented the entire order and was inadvertently entered and duty paid. Duty was also paid on the entry under review, which showed one half of the full value of the purchase order. TAD states that duty had already been paid on this imported merchandise in the previous entry, consequently, it had paid twice. Therefore, TAD requests that the entry under review be re-liquidated and the duty amount paid be refunded.

ISSUE:

Whether the authority exists for amending the appraised value in the subject entry to adjust for an alleged overpayment of duty on a previous entry for which liquidation has already become final.

LAW AND ANALYSIS:

Transaction value, the preferred method of appraisement, is defined in section 402(b) of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (TAA; 19 U.S.C. 1401a(b)), as the "price actually paid or payable for the merchandise when sold for exportation to the United States" plus certain enumerated additions not relevant here. This is more specifically defined in section 402(b)(4)(A) of the TAA, as the following:

The term "price actually paid or payable" means the total payment...made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the seller.

The protestant argues that the full value of the purchase order was paid when the first shipment, which contained only a portion of the merchandise listed on the entire purchase order, was entered January 16, 1990. This entry was liquidated and is not the subject of review.

As the value for the imported merchandise stated on the protested entry is correct, there is no basis for making any adjustments. Therefore, we conclude that the entered value of the imported merchandise was properly appraised at the stated invoice price.

HOLDING:

In accordance with the above, the protested entry represents the "price actually paid or payable" for the imported merchandise and should not be corrected.

Accordingly, you are hereby directed to deny the protest. A copy of this decision should be attached to Form 19, Notice of Action, to be sent to the protestant.

Sincerely,

John Durant, Director

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