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HQ 956357


May 6 1994

CLA-2 CO:R:C:M 956357 DFC

CATEGORY: CLASSIFICATION ENTRY LIQUIDATION

TARIFF NO.: None

District Director of Customs
U.S. Customs Service
4430 E. Adamo
Suite 301
Tampa, Florida 33605

RE: Protest 1801-93-100051; Footwear; Soles, wool felt

Dear District Director:

The above-referenced protest was forwarded to this office for further review. We have considered the protest and our decision follows.

Protestant's request for further review may be summarily dismissed. The scope of review in this protest is on the administrative record, and protestant has not presented any evidence in support of its counsel's unsubstantiated assertions. The Customs Service will not grant further review of a blanket protest. Protestant must comply with the statutory and regulatory requirements. Under 19 U.S.C. 1514(c)(1), a protest of a decision must set forth distinctly and specifically each decision as to which protest is made. See,, United States v. Parksmith Corp., 514 F.2d 1052, 62 CCPA. 76 (1975); American Commerce Co. v. United States, 173 F. Supp. 812 (Cust. Ct. 1959); United States v. E.H. Bailey & Co., 32 CCPA 89 (1945).

In the instant case, counsel simply asserts that protestant makes certain claims such as, "illegal liquidation," "improper appraisement," "improper classification," "contract defenses," and "no bond obligations." The Customs Regulations require that a protest set forth the nature of, and justification for the objection distinctly and specifically with respect to each claim. 19 CFR 174.13(a)(6). The Customs Service has and will continue to fully consider any relevant allegation in a protest supported by competent evidence. However, in acting on a protest, Customs cannot and will not assume facts that are not presented (e.g., an unsubstantiated claim that no bond was issued and if a bond was issued it did not cover the payment of duty).

Therefore, based on the foregoing discussion, this protest should be denied in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant, through counsel, 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

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