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HQ 560701

January 23, 1998

CLA-2 RR:CR:SM 560701 KSG


Port Director
San Diego, California

RE: Application for Further Review of Protest No. 250196100068;
19 CFR 181.22; Article 509;

Dear Madam:

This is in reference to an Application for Further Review of Protest No. 2501-96-100068 timely filed by Intercargo Insurance Company, concerning the eligibility of certain merchandise from Mexico for a duty exemption under the North American Free Trade Agreement ("NAFTA").


The merchandise in question consists of wood cabinet doors, tops, plywood dividers and wood face frames entered by the importer as duty free under NAFTA. Customs requested a NAFTA Certificate of Origin for the goods from the importer. No Certificate of Origin has been submitted to Customs.


Whether the merchandise meets the requirements for preferential tariff treatment under NAFTA


Section 181.22(b), Customs Regulations (19 CFR 181.22(b)), provides that an importer who claims preferential tariff treatment under the North American Free Trade Agreement ("NAFTA") shall provide, at the request of the Port Director, a copy of each Certificate of Origin pertaining to the good.

In this case, the importer entered merchandise duty free under NAFTA. The Port Director requested the Certificate of Origin for the entered goods. The importer has failed to submit the requested Certificates of Origin. Customs liquidated the goods as fully dutiable. The surety protests the imposition of the higher duty rate.

Pursuant to 19 CFR 181.22(b), the importer is required to submit a Certificate of Origin upon request for merchandise entered under NAFTA. In this case, the importer failed to submit the required Certificates of Origin. Therefore, the merchandise cannot receive preferential tariff treatment under NAFTA.


Since the importer did not submit the requested Certificate of Origin, the goods are not entitled to preferential tariff treatment under NAFTA. The protest shoud be denied in full.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, 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 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 Services, the Freedom of Information Act and other public access channels.


John Durant, Director
Commercial Rulings Division

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