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HQ 547484

September 10, 1999

VAL RR:IT: VA 547484 NL


Port Director, Port of New York
Att’n : Chief, Residual Liquidation and Protest Branch 6 World Trade Center, Room 761
New York, NY 10048-0945

RE: AFR of Protest No. 1001-98-104561; Reliquidation at Transaction Value of Similar Merchandise

Dear Sir:

This is in reply to an application for further review of Protest No. 1001-98-104561, dated 2 November 1998. The importer, BV and T International, protests the reliquidation for increased duties of a shipment of caviar. The importer entered the caviar at the price shown on the commercial invoice - $60 per kilo, which was to be paid by him to the supplier in Poland. Customs declined to accept this as the transaction value, and reliquidated the caviar at a price of $198 per kilo based upon the transaction value of similar merchandise. The file indicates that prior to reliquidation the importer was unresponsive to requests for further information in support of his entered value.

The applicant is not entitled to further review of this protest. The requirements set forth at 19 CFR 174.23-27, have not been met. In particular, none of the allegations set forth in 19 CFR 174.24 (a) – (d) appear in block 9 of the CF 19. Accordingly, this application for further review does not raise any matter of law or fact which would warrant further review by Customs Headquarters.

Please decide the protest in accordance with existing principles and precedent and the evidence submitted.


Thomas L. Lobred
Chief, Value Branch

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