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HQ W563254




December 6, 2005

CLA RR:CTF:VS 563254 KSG

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00.80

Port Director
U.S. Customs and Border Protection
9901 S. Cage, Suite B
Pharr, TX 78577

RE: Application for Further Review of Protest 2304-05-100004

Dear Port Director:

This is in reply to your correspondence forwarding the Application for Further Review of Protest (AFR) 2304-05-100004, filed by counsel on behalf of Levi Strauss & Company on December 21, 2004.

FACTS:

The Protest is against Customs and Border Protection’s (CBP) liquidation of reconciliation entries filed between April 16, 2004, and July 29, 2004. These entries were liquidated on September 17, 2004.

ISSUE:

Does AFR 2304-05-100004 satisfy the criteria for further review under 19 U.S.C. 1514(c)(3)?

LAW AND ANALYSIS:

Pursuant to 19 U.S.C. 1514(c)(3), protests shall be filed with the Customs Service within ninety days after but not before—(A) notice of liquidation or reliquidation, or (B) in circumstances where subparagraph (A) is inapplicable, the date of the decision as to which protest is made.

In this case, the entries were liquidated on September 17, 2004. The protest would have to be filed by December 16, 2004, in order to be timely. In this case, the protest was filed on December 21, 2004, five days after the expiration of the statutory 90-day period.

Accordingly ,we find that the protestant fails to meet the criteria of 19 U.S.C. 1514 and that further review of the AFR is not warranted.

HOLDING:

Protest 2304-05-10004 does not meet the criteria for further review under 19 U.S.C. 1514. Accordingly, the AFR should not have been granted. We are returning the protest file to your office for appropriate action.

Sincerely,

Monika R. Brenner, Chief
Valuation & Special Programs Branch

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