LIQ-9-01-RR:IT:EC 226909 CC
Port Director
U.S. Customs Service
610 S. Canal Street
Chicago, IL 60607
RE: Protest No. 3901-94-102146; TIB; 19 CFR 10.31(g); mistake of
fact; subheading 9813.00.35, HTSUS; HQ 226010
Dear Sir or Madam:
The above-referenced protest was forwarded to this office
for further review. We have considered the facts and issues
raised, and our decision follows.
FACTS:
This protestant protests 2 entries, which consist of racing
engines. Customs records for the subject entries list the date
of entry as February 23, 1994. The date these entries were
liquidated was June 17, 1994. The entries were liquidated under
subheading 8407.33.20 of the Harmonized Tariff Schedule of the
United States (HTSUS), which provides for spark-ignition
reciprocating or rotary internal combustion piston engines at the
heading level.
The protestant claims that the subject entries are eligible
for duty-free treatment as temporary importations under bond
(TIB) under subheading 9813.00.35, HTSUS. The protestant argues
that the subject entries should be changed from consumption
entries to TIBs in accordance with section 10.31(g) of the
Customs Regulations (19 CFR 10.31(g)).
Protest, with application for further review (AFR), was
filed on September 14, 1994. Application for further review was
approved on February 17, 1995, and the file was forwarded to
Headquarters.
ISSUE:
Whether the subject entries may be changed from consumption
entries to TIBs pursuant to 19 CFR 10.31(g)?
LAW AND ANALYSIS:
Customs has the authority to grant or deny protestable
decisions. According to 19 U.S.C. 1514(a), these include,
"decisions of the Customs Service, including the legality of all
orders and findings entering into the same, as to ...(5) the
liquidation or reliquidation of an entry, or reconciliation as to
the issues contained therein, or any modification thereof."
The protest concerned the liquidation of certain entries as
consumption entries under subheading 8407.33.20, HTSUS.
Consequently, the matter protested was protestable in accordance
with 19 U.S.C. 1514(a)(5).
The subject entries were liquidated on June 17, 1994.
The protest on the liquidation of these entries was filed on
September 14, 1994. Consequently, the protest was timely filed
for the subject entries.
Our analysis in this protest is the same as that contained
in HQ 226010, a protest filed by the same protestant as the one
filing this protest. HQ 226010 (copy attached and incorporated
into this ruling) contained essentially the same factual
situation and the same issues as contained in this protest. We
found in HQ 226010 that the imported merchandise was not eligible
for temporary importation under bond under subheading 9813.00.35,
HTSUS, and even if had been, no mistake of fact, in accordance
with 19 CFR 10.31(g), was present. Consequently, this protest is
denied.
HOLDING:
The protest to change consumption entries to TIBs under
19 CFR 10.31(g) is DENIED, since the subject entries are not
eligible for TIB treatment under 9813.00.35, HTSUS.
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 entry 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,
Director, International Trade
Compliance Division
Enclosure