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HQ 966523




June 21, 2004

CLA-2 RR:CR:GC 966523 RSD

CATEGORY: CLASSIFICATION

TARIFF NO. 7318.15.80-55/65

Port Director
Customs and Border Protection
423 Canal Street, Room 306
New Orleans, Louisiana 70130

RE: Protests 1704-03-100094 and 1704-03-100044; Oil Bolts used in Braking Systems for Motor vehicles

Dear Port Director:

On September 3, 2003, Customs and Border Protection (CBP) issued HQ 966412, concerning the classification under the Harmonized Tariff Schedule of the United States of oil bolts used in motor vehicles and motorcycles imported by Honda America Mfg. (HAM). An affiliated company Honda Manufacturing of Alabama (HMA) filed the above referenced protests concerning identical merchandise used in automotive braking systems. The entry that is the subject of protest 1704-03-00094 was liquidated on January 10, 2003, and the protest was timely filed on March 27, 2003. Protest 1704-03-100044 concerns multiple entries that were liquidated on various dates between November 15, 2002 through January 31, 2003. The protest was filed on February 7, 2003.

On October 17, 2003, HAM’s counsel submitted a request for reconsideration of HQ 966412. On January 23, 2004, HMA’s counsel notified our office that HMA agrees that for tariff classification purposes the oil bolts that HMA imported were substantially identical to the oil bolts that HAM imports. Accordingly, HMA indicated that that it would be appropriate for its AFR and the tariff classification of its oil bolts to be based on HAM’s request for reconsideration of HQ 966412. Therefore, our decision in the request for reconsideration of HQ 966412 can be applied to the above referenced protests. In reviewing the protests, we have also considered the arguments that HMA’s counsel raised in its applications for further review of the protests that it has filed.

Attached is a copy of HQ 966789, which we believe is dispositive of the issues raised in Protests 1704-03-00094 and 1704-03-10004. Therefore, the facts and the analysis of HQ 966789 are incorporated by reference in this protest decision

HOLDING:

In accordance with the holding of HQ 966789, you are directed to DENY the protests.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550 065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution

Sincerely,


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