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HQ 225614




December 20, 1994

ENT-1-03/LIQ-1-CO:R:C:E 225614 PH

CATEGORY: LIQUIDATION

District Director
U.S. Customs Service
St. Albans, Vermont 05478

RE: Protest No. 0201-94-100229; Interest; Effective Date; Retroactivity; North American Free Trade Agreement (NAFTA) Implementation Act; Customs Modernization Act; 19 U.S.C. 1505(c); 19 U.S.C. 1514

Dear Sir:

The above-referenced protest was forwarded to this office for further review. We have considered the evidence provided, and the points raised, by your office and the protestant. Our decision follows.

FACTS:

According to the file, between October 23, 1990, and December 8, 1992, the eighty-six (86) entries under consideration were filed. The entries were for certain tissue paper. According to the Stipulated Judgement on Agreed Statement of Facts in the Court of International Trade (CIT) action involving the entries, the merchandise was classified by Customs upon liquidation under subheading 4804.39.60, HTSUS. The entries were liquidated between January 25, 1991, and March 12, 1993. Estimated duties were, according to the protest, deposited at the time of entry.

According to the Stipulated Judgement in the CIT action involving this matter, the merchandise is classifiable under subheading 4804.39.40, HTSUS, free of duty. The Stipulated Judgement, signed January 31, 1994, ordered "[a]ny refunds payable by reason of this judgement ... to be paid with any interest provided for by law." It was ordered that final judgement be entered and that the appropriate Customs officials reliquidate the entries accordingly.

According to the protest, the entries were reliquidated on March 4, 1994. The protestant filed the protest under consideration with Customs on May 26, 1994. In the protest, the protestant contends that the entries should be reliquidated with the payment of interest calculated from the date of entry (the date of deposit of estimated duties, according to the protest) to the date of reliquidation, on the basis of the amendment to 19 U.S.C. 1505(c), effected by section 642(a), Title VI, Public Law 103-182 (the North American Free Trade Agreement Implementation Act; 107 Stat. 2557, 2205). Further review was requested and granted.

ISSUE:

May the protest in this case be granted?

LAW AND ANALYSIS:

Initially, we note that the protest, with application for further review, was timely filed under the statutory and regulatory provisions for protests (see 19 U.S.C. 1514 and 19 CFR Part 174). We note that the issue protested is a protestable issue (19 U.S.C. 1514(a)(3), (5); see also Syva Co. v. United States, 12 CIT 199, 681 F. Supp. 885 (1988)).

At issue in this protest is whether the amendment to 19 U.S.C. 1505(c) effected by section 642(a), Title VI, Public Law 103-182, is effective to entries filed before the effective date of that law but liquidated after the effective date of the law. As stated in the FACTS portion of this ruling, the entries under consideration were filed between October 23, 1990, and December 8, 1992. The effective date of Title VI of Public Law 103-182 is the date of enactment (December 8, 1993). The entries under consideration were reliquidated on March 4, 1994.

Customs has thoroughly considered the applicability of the amendment to 19 U.S.C. 1505(c) effected by section 642(a), Title VI, Public Law 103-182. Customs position is that the amendment applies only to entries filed on or after December 8, 1993, and not to entries filed before December 8, 1993, and liquidated on or after that date. Enclosed is a copy of our ruling HQ 225576 so holding. This ruling is incorporated (by reference) into this protest decision and made a part of it. A copy of ruling HQ 225576 should be mailed with the Customs Form 19 to the protestant, as provided below. On the basis of ruling HQ 225576, the protest under consideration must be DENIED.

This ruling addresses only the effective date of the amendment to 19 U.S.C. 1505(c) effected by section 642(a), Title VI, Public Law 103-182, and not the substantive application of that provision.

HOLDING:

The protest is DENIED because the amendment to 19 U.S.C. 1505(c) effected by section 642(a), Title VI, Public Law 103-182 (107 Stat. 2057, 2205), applies only to entries filed on or after December 8, 1993, and not to entries filed before December 8, 1993, and liquidated on or after that date (see ruling HQ 225576, copy enclosed).

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, with the Customs Form 19, 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, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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