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HQ 547927

June 20, 2001

RR:IT:VA 547927 DCC


David M. Murphy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue
New York, New York 10167-3397

RE: Request to Void Denial of Protest No. 1001-00-102703 Pursuant to 19 U.S.C. § 1515(d)

Dear Mr. Murphy:

This is in response to your letters dated March 13, April 23 and May 18, 2001, in which you request the Customs Service void the partial denial of Protest No. 1001-00-102703, filed by Grunfeld, Desiderio, Lebowitz & Silverman on behalf of Judy Philippine, Inc. (“Judy Philippine”). You filed ten protests concerning the appraisal of wearing apparel from Taiwan, all of which involve the same issues of law and fact.

In Headquarters Ruling Letter (“HRL”) 547850, we determined that Protest No. 1001-00-102703 should be granted in part and denied in part. We ruled that because the subject merchandise was imported pursuant to an incomplete sale, transaction value was an inappropriate basis for valuation. We further determined that the appropriate basis of valuation was the value of identical or similar merchandise.

In your April 23, 2001, letter you state that, “Misunderstanding of [HRL 547850’s] directions has lead to the erroneous denial in full of several protests." You further claim that in some cases, the entries were liquidated on the basis of the incomplete sale between Jefftex International and Judy Philippine.

After receiving your letter dated March 13, 2001, we verified that the merchandise covered by Protest No. 1001-00-102703 was appraised on the basis of identical or similar merchandise imported from Taiwan at or about the same time as the subject merchandise. We did not, however, verify the basis of appraisal with regard to the nine other protests.

Based on our review of the facts of this case, we determine that the port properly appraised the merchandise, which was the subject of Protest No. 1001-00-102703, pursuant to our instructions in HRL 547850. Therefore, we deny your request to void the partial denial of Protest No. 1001-00-102703.


Sandra L. Bell, Director
International Trade Compliance Division

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