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HQ W562717





October 30, 2003

CLA-2 RR:CR:SM 562717 KSG

CATEGORY: ENTRY LIQUIDATION

Port Director
Bureau of Customs & Border Protection
4430 E. Adams Drive
Tampa, FL 33605

RE: Application for Further Review of Protest No. 1801-02-100064

Dear Director:

This is in reference to a Protest and Application for Further Review filed by counsel on behalf of Sower S.A. ("Sower"), contesting the denial of a Request for Reliquidation of two entries of apple juice under 19 U.S.C. 1520(c)(1).

FACTS:

This case involves bulk concentrated apple juice from Argentina entered at the Port of Tampa, Florida in April and May 1999. The Requests for Reliquidation and this Protest contest the assessment of 10% marking duties. The juice involved in this case was sold or transferred by Sower to commercial customers. The importer failed to file a repackaging certificate with Customs and also did not notify the repackagers of the country of origin marking requirements and the need to re-mark the repackaged juice until March 20 and March 21, 2000.

The Requests for Reliquidation set forth in Petition Nos. 1801-00-20024 and 20025 were denied by Customs in Headquarters Ruling Letter ("HQ") 561993, dated July 9, 2002. That decision is herein incorporated by reference.

ISSUE:

Whether the request for reliquidation under 19 U.S.C. 1520(c)(1) was improperly denied.

LAW AND ANALYSIS:

Under 19 U.S.C. 1520(c)(1), Customs may reliquidate an entry to correct a clerical error, mistake of fact, or other inadvertence, not amounting to an error in the construction of a law and adverse to the importer, when certain conditions are met.

Under 19 U.S.C. 1514(a), a protest may be filed against, among other things, "the refusal to reliquidate an entry under section 1520(c) of [title 19]." Under 19 U.S.C. 1514(c)(2), a protest of a decision, order, or finding described in 19 U.S.C. 1514(a) must be filed within 90 days after the notice of liquidation or reliquidation or the date of the decision as to which the protest is made.

In this case, the Port Director issued a notice of denial of the request for reliquidation on September 5, 2002. The protest filed in this case was filed on December 4, 2002. Therefore, the protest under 19 U.S.C. 1514 was timely filed within 90 days after the notice of denial of reliquidation.

Counsel has presented no additional information in this protest in support of the contention that a clerical error, mistake of fact or other inadvertence occurred in connection with the entries subject to this Protest. Counsel reiterates that the protestant was not given adequate notice that a certification under 19 CFR 134.25 was required. Counsel's argument is that Customs improperly interpreted the scope of the regulation in question, 19 CFR 134.25. This is a legal argument which is not properly raised in contesting the denial of relief under 19 U.S.C. 1520(c)(1).

Accordingly, this Protest should be denied in full.

HOLDING:

For the reasons set forth above, the 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, 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 should be accomplished prior to mailing of this decision. Sixty days from the date of this 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.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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