United States International Trade Commision Rulings And Harmonized Tariff Schedule
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ñ€September€22,€1993.€€The€use€date€shown€above,€is€the€last€date€of€use€shownÏon€the€drawback€entry.ÌÌAll€of€the€exportations€were€to€Japan.€€Each€drawback€entry€was€accompanied€by€a€chronologicalÏsummary€of€exports€which€identified€the€date€of€export,€exporting€carrier,€destination,€andÏquantity€of€52€gallon€drums€of€manufactured€article€exported.€€The€quantity€of€single€strengthÏorange€juice€exported€is€calculated€by€using€the€factors€provided€on€the€schedule€attached€to€theÏdrawback€ruling,€which€schedule€is€periodically€updated€by€the€protestant.€€Each€chronologicalÏsummary€includes€the€total€number€of€single€strength€gallons€of€orange€juice€exported€for€theÏentire€drawback€entry.ÌÌFor€purposes€of€verifying€that€the€subject€claims€meet€the€requirements€for€drawback€underÏ1313(b),€this€office€requested€that€the€protestant€provide€evidence€of€exportation€for€theÏexportations€of€January€18,€1994€and€February€15,€1994,€supporting€drawback€entry€110„¼xxxx6047.€€The€documentation€provided€by€the€protestant,€by€submission€dated€April€7,€1998,Ïfor€each€of€the€two€exportations€included€an€uncertified€Notice€of€Exportation€of€Articles€withÏBenefit€of€Drawback€(CF7511),€a€Shipperð??ðs€Export€Declaration€("SED"),€a€through€bill€of€lading,Ïand€invoices€for€the€exported€articles€with€attached€drum€manifest€showing€the€barrel€numberÏand€production€date€of€each€drum€covered€by€the€invoice.ÌÌThe€CF7511's€identify€the€exporter,€date€of€export,€consignee,€export€articles,€quantity€of€drumsÏexported€and€the€quantity€of€single€strength€gallons€of€orange€juice€exported.€€The€bills€of€ladingÏare€dated€and€signed,€and€indicate€the€quantity€of€drums€exported,€the€shipper/exporter€and€theÏconsignee.€€The€invoices€are€on€the€protestantð??ðs€invoice€form,€identify€the€foreign€purchaser,€theÏarticle€sold,€the€quantity€of€drums€sold,€and€the€quantity€of€gallons€of€concentrate€sold.€€TheÏdrum€manifests€identify€the€production€date€of€each€barrel€of€the€exported€article,€as€well€as€theÏpounds€solid€in€each€barrel.€€The€dates€of€production€of€the€articles€exported€January€18,€1994,Ïare€from€December€17,€1993€through€January€5,€1994.€€The€dates€of€production€of€the€articlesÏexported€February€15,€1994,€are€from€February€8,€1994€through€February€9,€1994.ÌÌBy€letter€dated€February€6,€1997,€the€protestant€confirmed€a€February€5€telephone€conversationÏwith€Customs€regarding€a€revision€in€the€appearing€in€factor€for€the€Orange€Strawberry€PeachÏBase€exported€to€Japan.€€In€its€submission€of€April€7,€1998,€the€protestant€requests€that€theÏFebruary€6,€1997€letter€be€treated€as€a€request€for€correction€of€a€clerical€error€under€19€U.S.C.Ïð??ð1520(c),€and€that€the€drawback€claims€be€reliquidated€to€reflect€greater€refunds€as€a€result€of€theÏcorrection€in€the€error€in€the€appearing€in€factor.€€Alternatively,€the€protestant€requests€that€theÏcorrection€of€the€erroneous€computation€be€considered€an€"alternative€claim"€or€"additionalÏgrounds€or€arguments"€under€19€CFR€174.28.€€The€corrected€appearing€in€factors€are€applicableÏto€entry€numbers€110„xxxx6062€and€110„xxxx6088.€€The€merchandise€which€is€the€subject€ofÏentry€110„xxxx6062€was€exported€from€March€1,€1994€through€June€28,€1994,€and€theÏmerchandise€which€is€the€subject€of€entry€110„xxxx6088€was€exported€from€January€11,€1994Ð???? ? ??È-`'*?? ??Ðthrough€July€12,€1994.€€For€entry€110„xxxx6088,€three€exportations€took€place€prior€to€FebruaryÏ5,€1994.€€Application€of€the€corrected€appearing€in€factors€to€the€two€drawback€entries€and€theÏcalculations€on€the€chronological€summary€of€exports€results€in€an€increase€in€drawback€claimedÏfor€each€of€the€two€entries.Ìò òÌISSUE:ó óÐ???? ? ??? °???? ??ÐÌWhether€the€liquidation€of€a€drawback€claim€with€no€drawback€allowed,€precludes€a€subsequentÏdrawback€claim€in€which€the€basis€of€drawback€is€the€same€exported€merchandise€as€for€theÏpreviously€liquidated€drawback€claim€for€which€no€drawback€was€allowed.ÌÌò òLAW€AND€ANALYSIS:ó óÐ???? ? ??¸?P ñdesignated,€as€more€than€three€years€have€passed€since€the€exportation€of€the€merchandise,€andÏthe€drawback€entry€has€been€liquidated.ñ?£ ñ€also€find€that€the€exported€articles€were€producedÏwithin€three€years€of€the€date€of€receipt€of€the€designated€merchandise€by€the€protestant,€based€onÏthe€information€contained€in€the€drum€manifests€attached€to€the€invoices€for€the€exported€articles,Ïin€our€randomly€selected€exports.€€Also,€according€to€the€export€summary,€ñ?£

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