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HQ 954917

January 4, 1994

CLA-2 CO:R:C:M 954917 MMC


TARIFF NO.: 8433.11.00

District Director
U.S. Customs Service
200 St. Paul Place # 2800
Baltimore, Maryland 21202-2004

RE: Protest No. 1303-92-100259; Riding Mowers; 8701.90.10

Dear District Director:

This is in reference to a memorandum dated August 24, 1993 (PRO-1-DD:CO:TT:1 VGS), from your office regarding a request for further review of protest No. 1303-92-100259, concerning the classification of lawn mowers under the Harmonized Tariff Schedule of the United States (HTSUS).

The merchandise was entered under subheading 8701.90.10, HTSUS, as a tractor. However, the entries were liquidated under subheading 8433.11.00, HTSUS, as a mower for lawns, parks or sports grounds on June 26, July 24, and July 6, 1992. The protest was timely filed on September 25, 1992.

By memorandum dated September 22, 1993, a copy of which is enclosed, National Import Specialist (NIS) Patrick Wholey advised Mary Beth McLoughlin of my staff that he spoke with the protestant and learned that the subject protest was filed in error. The merchandise contained in the protested entries were riding mowers and were properly classified in heading 8433, HTSUS, as liquidated. According to NIS Wholey, the protestant has requested that the protest be withdrawn.

Accordingly, the protest should be denied in full. In accordance with Section 3A (11)(b) of Customs Directive 0993550- 065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entries 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 Ruling Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.


John Durant, Director

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