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HQ 966186

April 1, 2003

CLA-2 RR:CR:GC 966186 DBS


TARIFF NO.: various

Area Director, JFK International Airport Area U.S. Customs and Border Protection c/o Chief, Liquidation and Protest Branch Building 77, JFK International Airport
Jamaica, NY 11430

RE: Protest 1001-01-103353; cellular phones entered with batteries and rectifiers

Dear Area Director:

This is our decision on Protest 1001-01-103353 filed against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of cellular phones, batteries and rectifiers entered together. The entries were liquidated between May 18 and June 22, 2001. The protest was timely filed on August 7, 2001.

Protestant’s request for further review may be summarily disposed of. The scope of review in this protest is on the administrative record, and protestant has not presented any evidence in support of its assertions. Protestant must comply with the statutory and regulatory requirements. Under 19 U.S.C. §1484 the importer of record is responsible for using reasonable care to enter, classify and value imported merchandise, and provide any other information necessary to enable Customs to properly assess duties, collect accurate statistics and determine whether any other applicable legal requirement is met. See also 19 U.S.C §1514(c)(1) (protest of a decision must set forth claims distinctly and specifically); See generally United States v. Parksmith Corp., 514 F.2d 1052 (CCPA 1975); American Commerce Co. v. United States, 173 F. Supp 812 (Cust. Ct. 159).

In the instant case, protestant asserts that the batteries and rectifiers should be classified under the same HTSUS provision as the telephones with which they are entered (subheading 8525.20.90, HTSUS), claiming they are component parts of those telephones. However, protestant has provided no evidence to support this assertion. The only information attached to the protest is insufficient. Moreover, protestant should have supplied information as to the exact configuration of the merchandise at the time of entry. Without sufficient evidence, we are unable to discern whether the phones were finished products, whether the batteries and rectifiers are component parts, whether the articles constitute goods put up in sets for retail sale or goods entered unassembled or disassembled, incomplete or unfinished, or whether they are, as liquidated, separate articles classified separately.

For the foregoing reasons, this protest should 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, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter.

Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.


Myles B. Harmon, Director
Commercial Rulings Division

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