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 > 1997 HQ Rulings > HQ 114022 - HQ 226416 > HQ 226416

Previous Ruling Next Ruling
HQ 226416

---

March 4, 1997

LIQ-4-01-RR:IT:EC 226416 AJS

CATEGORY: LIQUIDATION

Port Director of Customs
U.S. Customs Service
4430 East Adamo Drive
Tampa, FL 33605

RE: Protest 1801-79-000009; timely liquidation of antidumping duties; HQ 226415.

Dear Sir or Madame:

This is in reply to a correspondence concerning protest 1801-79-000009, dated May 3, 1979, which this office received on September 5, 1995, from the Department of Commerce involving the application of antidumping duties.

FACTS:

The subject merchandise is elemental sulfur from Mexico. The protest consists of various entries ranging from September 25, 1973 to December 2, 1974. The entries were liquidated on February 23, 1979. The importer of record and protestant is Gardinier, Inc.

The chronology of events provided by the protestant in HQ 226417 is incorporated by reference into this decision.

ISSUE:

Whether the subject entry was timely liquidated.

Whether Customs erred in ascertaining foreign market value (FMV) by using the purchase price paid by the foreign seller to the producer instead of the purchase price paid by the protestant.

LAW AND ANALYSIS:

Initially, we note that the subject protest was timely filed in 1979 pursuant to 19 U.S.C. 1514(b)(2)(1979). The date of decision as to which protest is made was February 23, 1979, and the date of this protest is May 3, 1979. We also note that the liquidation of an entry was protestable pursuant to 19 U.S.C. 1514(a)(5)(1979). We additionally note that section 1514 was amended concerning issues not related to the filing deadline of or the subject matter of protests. See Pub. L. 96-39, Title X, section 1001(b)(3), 93 Stat. 305 (July 26, 1979). The effective date of these amendments was January 1, 1980. Id. at sect. 1002. These amendments to section 1514 do not apply with respect to any protest filed before January 1, 1980. Id. at sect. 1002(b)(1)(A). Therefore, these amendments do not apply to the subject protest because it was filed on May 3, 1979.

The subject protest consists of the same issues, arguments and evidence as HQ 226415 (March 4, 1997) (copy attached). The Law and Analysis section from HQ 226415 is incorporated by reference into this decision in order to answer these matters. Although, this protest also contains a "Summary of Examination and Appraisement" for one of the entries at issue. However, this additional evidence does not establish that the district director erred in determining the purchase price nor establish the protestant's claimed purchase price for the merchandise at issue. Therefore, the subject protest may not be granted.

HOLDING:

The protest is denied. The subject entry was timely liquidated. In addition, the protestant has not established that the district director erred in determining the purchase price for the subject merchandise nor established its claimed purchase price.

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 the mailing of this 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,

Director


Previous Ruling Next Ruling