United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956140 - HQ 956318 > HQ 956235

Previous Ruling Next Ruling
HQ 956235




November 1, 1994

CLA-2 CO:R:C:T 956235 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2085

Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Application for further review of protest no. 1001-92- 107728; frozen food carriers

Dear Sir:

This is a decision on an application for further review of a protest filed on December 31, 1992, by Paul S. Anderson of Sonnenberg, Anderson, O'Donnell & Rodriguez, on behalf of Scanpan USA, Inc. The protest objects to your decision concerning classification of the referenced frozen food carriers.

FACTS:

The issue raised in this protest is the tariff classification of frozen food carriers under heading 4202, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The protest covers one entry, dated April 19, 1991. The protest, filed on December 31, 1992, incorrectly stated the date of liquidation as October 4, 1992, an error only recently brought to our attention. The actual date of liquidation is April 10, 1992.

LAW AND ANALYSIS:

The protest (CF 19) indicates that the date of liquidation is October 4, 1992. Had liquidation occurred on that date, this protest would have been timely filed. However, the liquidation did not occur on that date. Mr. Joseph DiSalvo, Head of the Protest and Control Section, New York Region, submitted two documents relevant to this decision (copies attached): (1) a copy of an ACS printout verifying that the entry at issue was made on April 19, 1991, and liquidated on April 10, 1992, and (2) a copy of a page from the Bulletin Notice of Liquidation posted at the customhouse at New York indicating that the entry at issue was liquidated "no change" on April 10, 1992.

A protest must be filed within 90 days of the date of notice of liquidation, in accordance with 19 U.S.C. 1514(c)(2)(A). Because the protest was filed more than 90 days after the date of liquidation, it is not timely.

Based on the foregoing, we are constrained to deny this protest, in accordance with the statute.

HOLDING:

This protest should be denied in full. 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 entries 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
Commercial Rulings Division

Previous Ruling Next Ruling

See also: