CLA-2 CO:R:C:M 950865 DWS
District Director
U.S. Customs Service
Main and Stebbins Streets, PO Building
P.O. Box 1490
St. Albans, VT 05478
RE: Protest No. 0201-91-100477; Automatic Ink Levellers;
9026.10.20; Section 174.13(a)(5) and (a)(6), Customs
Regulations [19 CFR 174.13(a)(5) and (a)(6)]
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 0201-91-100477, dated September 3, 1991, concerning
your action in classifying and assessing duty on automatic ink
levellers under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The subject merchandise consists of automatic ink levellers.
No other factual information was submitted by the importer.
ISSUE:
What is the proper classification of the automatic ink
levellers under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The merchandise was entered under subheading 9026.10.20,
HTSUS, which provides for: "[i]nstruments and apparatus for
measuring or checking the flow or level of liquids:
[e]lectrical." However, the merchandise was liquidated under
subheading 9032.89.60, HTSUS, which provides for: "[a]utomatic
regulating or controlling instruments and apparatus: [o]ther
instruments and apparatus: [o]ther: [o]ther."
The only claim that the importer makes is that the
merchandise is classifiable under subheading 9026.10.20, HTSUS.
However, the importer neither describes the levellers nor
explains why they are classifiable under that subheading.
Section 174.13(a)(5) and (a)(6), Customs Regulations
[19 CFR 174.13(a)(5) and (a)(6)] state:
(a) Contents, in general. A protest shall contain the
following information:
(5) A specific description of the merchandise affected by
the decision as to which the protest is made;
(6) The nature of, and justification for the objection set
forth distinctly and specifically with respect to each
category, payment, claim, decision, or refusal; . . . .
Because of the importer's failure to provide sufficient
evidence as to the description of the merchandise and as to the
nature of, and justification for their objection to your
classification of the merchandise, the protest should be denied
in full.
HOLDING:
The merchandise is classifiable under subheading 9032.89.60,
HTSUS, which provides for: "[a]utomatic regulating or controlling
instruments and apparatus: [o]ther instruments and apparatus:
[o]ther: [o]ther."
The protest should be denied in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division