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HQ 955211

JANUARY 3 1994

CLA-2:CO:R:C:M 955211 JAS


TARIFF NO.: 8708.39.50

District Director of Customs
55 Erieview Plaza, 6th. Floor
Cleveland, OH 44114

RE: PRD 4101-93-100070; Wheel Cylinder, Cam, Back Plate, Cable, Lever; Parts of Brake Mechanisms; Parts of Brakes for Forklift Trucks, Heading 8431; Parts of Brakes for Other Vehicles; Condition as Imported; Denial of Protest for Failure to Provide Evidence in Support of Claim; 19 CFR 174.13(a)(6)

Dear Sir:

This is our decision on Application for Further Review of Protest No. 4101-93-100070, filed by the broker on behalf of Knott Brake Company, against your classification of certain parts and components for brake mechanisms from Germany. The multiple entries in issue were liquidated on June 25, 1993, and this protest timely filed on July 15, 1993.

The Customs Regulations require that a protest set forth the nature of and justification for the objection set forth distinctly and specifically with respect to each decision against which protest is made. 19 CFR 174.13(a)(6).

The scope of review in a protest filed under 19 U.S.C. 1514 is limited to the administrative record. Customs will consider all relevant allegations that are supported by competent evidence. In acting on a protest, however, Customs lacks the legal authority to assume facts and arguments that are not presented and, therefore, not in the official record.

In this case, protest is properly made against your decision to liquidate the concerned entries under subheading 8708.39.50, Harmonized Tariff Schedule of the United States (HTSUS), as other parts and accessories of the motor vehicles of headings 8701 to 8705. Protestant maintains that its brake parts and components are sold primarily to makers of fork lift trucks, and are custom designed for those vehicles. The provision for other parts suitable for use solely or principally with the machinery of - 2 -
headings 8425 to 8430, in subheading 8431.20.00, HTSUS, is claimed to be appropriate. Knott has submitted several letters from manufacturers of fork lift trucks stating that they purchase their brake parts and components from them. However, the concerned import specialist has determined that protestant provides parts and components for brakes used in many types of vehicles, such as golf carts, harvesters and other agricultural vehicles, and airport vehicles, as well as fork lift trucks. The brake mechanisms for these vehicles are custom made from the imported parts and components after importation. Protestant has provided no evidence from which we can identify the class or kind of vehicle or machinery on which these parts and components are principally used.

Based on protestant's failure to comply with the requirements of 19 CFR 174.13(a)(6), this protest should be denied. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should 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 take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Lexis, the Freedom of Information Act and other public access channels.


John Durant, Director
Commercial Rulings Division

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