CLA-2 CO:R:C:F 088366 ALS
District Director of Customs
111 West Huron Street
Buffalo, New York 14202
RE: Request for Further Review of Protest 0901-90-950024, dated
March 13, 1990, Concerning Toners and Developers
Dear Mr. Brainard:
This decision is on a protest filed against your decisions in
the liquidation of series of entries filed at the port of
Rochester, N.Y. during January 1 through March, 1990, and 2 entries
filed at the port of Buffalo and liquidated in January and
February, 1990. The protested entries are identified in the copy
of Headquarters Ruling Letter (HRL) 085947 of May 3, 1991 and HRL
088366 of July 15, 1991, enclosed herewith.
The arguments raised in the instant protest/further review
request have been previously raised by Xerox in their letter of
February 2, 1988 and by counsel for the importer in a letter of
December 2, 1989. These arguments were all previously considered
in connection with the decision reached in HRL 086199, issued May
2, 1990, pursuant to counsel's request for reconsideration of our
prior decision in HRL 084572, issued September 29, 1989. HRL
084572 reconsidered and modified New York Ruling Letter (NYRL)
828241, issued March 11, 1988. HRL 086199, issued on May 2, 1990,
affirmed the holding in HRL 084572.
We have reviewed our prior conclusion, as discussed in HRL
084572 and HRL 086199, that the subject toners/developers are not
unmixed or single products and are properly classifiable in
subheading 3707.90.30, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), and are dutiable at a general rate of
8.5 percent ad valorem. We have concluded that our prior - 2 -
decisions were correct and there is no basis for changing them.
We, however, also concluded, pursuant to a detrimental reliance
claim filed on behalf of the protestant, that a delay in the
implementation of HRL 084572, until December 30, 1990, was
appropriate, pursuant to section 177.9, Customs Regulations
(19 CFR 177.9), (letters to counsel of May 3, 1991, file 085947
and July 15, 1991, file 088366, enclosed). This delay, in effect,
authorized the continued application of NYRL 828241, dated March
11, 1988, through December 29, 1989. Accordingly, the
aforementioned letters authorized the liquidation or reliqui-
dation, under subheading 3707.90.60, HTSUSA, of the entries
identified therein.
Since all the entries which are the subject of the instant
protest were filed no later than December 29, 1989, reliquidation
of these entries, as to the subject toners and developers, would
result in the same rate of duty as the liquidated rate authorized
by the aforementioned letters, you are instructed to deny the
protest in full.
This protest decision covers only entries, identified in the
above letters, filed prior to the delayed effective date of HRL
084572. Appropriate care should be exercised in the liquidation
or reliquidation of such entries and protests related thereto since
the delay granted in the detrimental reliance claim gives the
importer the relief sought in the protest.
A copy of this ruling, along with a copy of HRL 084572, HRL
086199, HRL 085947, and HRL 088366 of July 15, 1991, (copies
enclosed) should be attached to the Form 19 Notice of Action
furnished the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division