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HQ 956109

March 30, 1994
CLA-2 CO:R:C:T 956109 HP


Ms. Patricia McCauley
District Director
U.S. Customs Service
1717 East Loop
Room 401
Houston, TX 77029

RE: Application for Further Review of Protest No. 5301-1-000045.

Dear Ms. McCauley:

This is in reply to Application for Further Review of Protest No. 5301-1-000045. That AFR concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of water resistant jackets. In addition, that AFR concerned Customs' untimely liquidation of said jackets.

We note that the protestant did not indicate that this protest was an application for further review in lieu of review by the district director. Therefore, we are not ruling on this protest and are returning the same to you for proper action by your office. Please note that if you require advice on the above matters as to the proper application of the statute or regulations, you may forward a request for internal advice as provided in 19 C.F.R. 177.11. See also HRL 950116 of December 7, 1993 (AFR of Protest 5301-0-000577).


John Durant, Director
Commercial Rulings Division

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