HQ 0224908 - Protest 3802-93-100106; 19 CFR 141.68(a)(1); 19 U.S.C. 1448(b); 19 CFR 142.22(b); 19 CFR 141.68(c); time of entry; merchandise released under the immediate delivery procedure; 19 CFR 141.69. - United States International Trade Commision Rulings

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HQ 224908

February 10, 1994

ENT-1-03/ENT-1-07-CO:R:C:E 224908 AJS

CATEGORY: ENTRY

Assistant District Director
U.S. Customs Service
477 Michigan Avenue
Detroit, MI 48226-2568

RE: Protest 3802-93-100106; 19 CFR 141.68(a)(1); 19 U.S.C. 1448(b); 19 CFR 142.22(b); 19 CFR 141.68(c); time of entry; merchandise released under the immediate delivery procedure; 19 CFR 141.69.

Dear Sir or Madame:

This is our decision in Protest 3802-93-100106, dated March 18, 1993, concerning the appropriate time of entry for certain steel products.

FACTS:

In a letter of March 1, 1993, the protestant requested that the date of release of the subject merchandise serve as the time of entry. The sixteen entries at issue were released prior to February 4, 1993, under the immediate delivery procedure. The entry summaries were filed on February 4 and February 12 of 1993. Administrative Message 93-0154, dated February 11, 1993, stated that notice of the preliminary determination for antidumping duties regarding the subject merchandise would be published on February 4, 1993. In addition, the message stated that Customs shall suspend liquidation of such merchandise which is entered or withdrawn from warehouse on or after this date.

ISSUE:

What is the proper "time of entry" for merchandise released under the immediate delivery procedure. More specifically, whether the subject merchandise satisfies the "time of entry" requirements for the imposition of antidumping duties.

LAW AND ANALYSIS:

Initially, we note that the protest has been timely filed pursuant to 19 U.S.C. 1514(c)(2)(B). Liquidation of the subject entries has been suspended pending the results of this protest. The protestant is challenging the March 15, 1993, decision of Customs to collect antidumping duties on the subject merchandise. This type of decision is protestable pursuant to 19 U.S.C. 1514(a)(2).

19 CFR 141.68(a)(1) states that when the entry documentation is filed in proper form without an entry summary, the "time of entry" shall be the time the appropriate Customs officer authorizes the release of the merchandise or any part of the merchandise covered by the entry documentation. The protestant asserts that this provision determines the "time of entry" for the subject merchandise. In this case, the entries were released under the immediate delivery procedure. Under this procedure, merchandise is considered to be in Customs custody until the entry summary is filed. 19 U.S.C. 1448(b); 19 CFR 142.22(b). Thus, even though the subject merchandise was imported into the United States it was not released from Customs custody. Therefore, paragraph (a)(1) is inapplicable in this instance.
This conclusion is specifically supported by section 141.68(c), which provides that the "time of entry" of merchandise released under the immediate delivery procedure shall be the time the entry summary is filed in proper form, with estimated duties attached. Therefore, the "time of entry" in this case is the point at which the entry summaries were filed. The subject entry summaries were filed on February 4 and 12. Consequently, the "time of entry" for the subject merchandise is either February 4 or 12, respectively.

19 CFR 141.69 provides that the rates of duty applicable to merchandise shall be the rates in effect at the "time of entry", as specified in section 148.68, with certain exceptions which are inapplicable in this instance. As stated previously, the "time of entry" in this case is either February 4 or 12, respectively. The antidumping duties in Administrative Message 93-0154 went into effect on February 4. Thus, the merchandise at issue was not entered until after the effective date for the imposition of antidumping duties.

HOLDING:

The protest is denied. The "time of entry" for merchandise released under the immediate delivery procedure is the time at which the entry summaries are filed. The
subject merchandise was entered after the imposition of the antidumping duties in question.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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