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HQ 226909

March 21, 1997

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.


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.


Whether the subject entries may be changed from consumption entries to TIBs pursuant to 19 CFR 10.31(g)?


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.


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.


Director, International Trade

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