United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 957424 - HQ 957529 > HQ 957494

Previous Ruling Next Ruling
HQ 957494

APRIL 24, 1995

CLA-2 R:C:M 957494 JAS


TARIFF NO.: 8408.90.90

District Director of Customs
101 E. Main Street
Norfolk, VA 23510

RE: PRD 1401-94-100350; Compression-Ignition Engines for Agricultural Tractors; Actual Use Certificates, Additional U.S. Rule 1(b); Section 10.138, Customs Regulations (19 CFR 10.138)

Dear District Director:

This is our decision on Protest No. 1401-94-100350, filed against your action in liquidating an entry of certain compression-ignition internal combustion piston engines to be installed in agricultural or horticultural machinery or equipment under a dutiable provision for other engines. The entry was liquidated dutiable on August 12, 1994, after expiration of the three (3) year period prescribed by law for submitting certificates of actual use to support duty-free entry under subheading 8408.90.10, HTSUS. This protest was timely filed on November 10, 1994.

Importations under subheading 8408.90.10, HTSUS, are based on actual use. Additional U.S. Rule of Interpretation 1(b), HTSUS, states that a tariff classification controlled by the actual use to which the goods are put in the United States is satisfied only if such use is intended at the time of importation, the goods are so used and proof thereof is furnished within 3 years after the date the goods are entered. See section 10.138, Customs Regulations (19 CFR 10.138).

In this case, protest is made against your decision to liquidate the entry in question under subheading 8408.90.90, Harmonized Tariff Schedule of the United States (HTSUS), a provision for other engines. The rate of duty under this provision is 3.7 percent ad valorem.

There is agreement that the requisite agricultural or horticultural use was intended at the time of importation and that the goods were so used. However, protestant has submitted no evidence to support his failure to submit actual use certificates within three (3) years after the date the goods were - 2 -
entered. There is no authority either to waive this requirement or to extend the time period for compliance as it is imposed by statute.

The 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, the Freedom of Information Act and other public access channels.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: