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HQ 544977

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March 16, 1995

VAL CO:R:C:V 544977 LPF

CATEGORY: VALUATION

District Director
U.S. Customs Service
555 Battery Street
San Francisco, CA 94111

RE: Application for Further Review of Protest No. 28099-89- 001353; Appraisement of Optoelectronic Components; Related Party Transactions; HRL 544455

Dear Sir:

This is a decision on an application for further review of a protest filed July 6, 1989, concerning the appraisement of optoelectronic components. The entries were liquidated on April 7, 1989. We received numerous submissions from, and held several meetings (most recently on September 27, 1994) with, counsel concerning the matter. We regret the delay in responding.

This protest involves the same merchandise and the same parties that were the subject of Headquarters Ruling Letter (HRL) 544455, issued March 14, 1995 (copy enclosed). In accordance with the reasons explained therein, you are directed to dispose of the instant protest in the manner provided in HRL 544455. A copy of this decision with the form 19 should be sent to the protestant.

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 to the
public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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