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HQ 223960


July 26, 1993

LIQ-9-01-CO:R:C:E 223960 SR

CATEGORY: ENTRY

District Director
Norfolk, VA 23510

RE: Internal Advice request concerning HQ 223160; mistake of fact under 19 U.S.C. 1520(c)(1)

Dear Sir or Madam:

We have reviewed your request for Internal Advice concerning HQ 223160. In HQ 223160, we determined that a mistake of fact was made under 19 U.S.C. 1520(c)(1). This finding was based on the fact that the Customs officer who liquidated the merchandise at issue was unaware at the time that a countervailing duty case was pending. Now you are informing us that the entries clearly show that the merchandise was subject to countervailing duties and that all facts necessary to make a determination regarding the CVD status were conspicuously stated. If this is the case then the entries were either inadvertently liquidated or this information was purposely ignored. We are certain that the information was not willfully ignored; therefore, our ruling HQ 223160, stands as issued.

Sincerely,

John Durant


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