CLA-2 CO:R:C:S 555712 SER
District Director of Customs
111 West Huron St.
Buffalo, NY 14202
RE: Protest No. 0901-90-925752, requesting duty-free entry
relating to the implementation of section 484M of Title III
of the Customs and Trade Act of 1990.
Dear Sir:
The above-referenced protest concerns your denial of duty-
free entry for articles entered under the Educational,
Scientific, and Cultural Materials Importation Act of 1982. The
issue of this protest involves the effective period of duty-free
treatment of this Act, and the documentation required to receive
this duty-free treatment.
FACTS:
Numerous entries were made from August 12, 1985, through
December 31, 1986, for merchandise properly classified in items
960.50 through 960.70, Tariff Schedules of the United States
(TSUS). The Omnibus Trade and Competitiveness Act of 1988 and
Presidential Proclamation 5978 of May 12, 1989, provided for
duty-free entry for merchandise properly classified in these
items, provided the proper documentation was submitted. The
required proper documentation was not submitted. Accordingly,
the entries were liquidated dutiable under the appropriate tariff
item numbers.
ISSUE:
Does the Customs and Trade Act of 1990 affect the duty-free
treatment of the merchandise at issue?
LAW AND ANALYSIS:
To give effect to the Nairobi Protocol to the Florence
Agreement on the Importation of Educational, Scientific, and
Cultural Materials, Congress enacted the Educational, Scientific,
and Cultural Materials Importation Act of 1982 (Public Law 97-
446), which established temporary duty reductions for merchandise
which fell in several specified categories. These categories
are: (1) books, publications, and documents; (2) works of art and
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collector's pieces; (3) visual and auditory materials; (4)
scientific instruments and apparatus; and (5) articles for the
blind. Entries of merchandise under this legislation could be
liquidated duty-free provided:
a) a Federal agency (or agencies) designated by the
President determines that such an article is visual or
auditory material of an educational, scientific or
cultural character within the meaning of the [Act], or
b) [articles] are imported by, or certified by the
importer to be for the use of, any public or private
institution or association approved as educational,
scientific, or cultural by a Federal agency or agencies
designated by the President for the purpose of duty-
free treatment admission pursuant to the Nairobi
Protocol to the Florence Agreement.
The effective period of this Act initially expired on August
11, 1985, but inasmuch as Customs and the importing community
were assured it would be extended, Customs generally continued to
accept entries of such merchandise under the duty-free
provisions if the articles met the designation or certification
requirements. Section 1121 of the Omnibus Trade and
Competitiveness Act of 1988 (Public Law 100-418) and Presidential
Proclamation 5978 of May 12, 1989, applied retroactively to
entries made on or after August 12, 1985, and prior to May 30,
1989, for duty-free treatment to all eligible articles that met
the certification and designation requirements. The protestant
had not provided the proper documentation, as required, and the
entries were assessed duty.
Section 484M of Title III of the Customs and Trade Act of
1990 (Public Law 101-382), which is entitled "Certain Films and
Recordings", changed the requirements for duty-free treatment of
merchandise classified in items 960.50 through 960.70, TSUS, and
entered between August 11, 1985 and December 31, 1987, by
dispensing with the documentation or certification requirements
previously needed. This provision allows liquidation or
reliquidation, as appropriate, of any entry or withdrawal from
warehouse for consumption covered by TSUS item numbers 960.50
through 960.70 which was made after August 11, 1985, and before
January 1, 1987, regardless of whether any certification or
designation documentation was provided.
To implement this legislation, Customs now requests the
importer's written request for liquidation/re-liquidation of
merchandise covered by this section of the Customs and Trade Act.
(A copy of telex 9253071 dated September 10, 1990, of the field
instructions to implement this provision, is enclosed). Under
this section, no other documentation is required for duty-free
treatment.
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The entries at issue were made from August 12, 1985, through
December 31, 1986, and were classified in items 960.50 through
960.70, TSUS. Subject to the written request for reliquidation
by the importer, these entries should be reliquidated duty-free
with full refund of duties paid.
HOLDING:
Subject to the written request of the importer, this
protest should be granted in full. A copy of this decision
should be attached to Form 19 to be returned to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure