HQ 955211
JANUARY 3 1994
CLA-2:CO:R:C:M 955211 JAS
District Director of Customs
55 Erieview Plaza, 6th. Floor
Cleveland, OH 44114
RE: PRD 4101-93-100070; Wheel Cylinder, Cam, Back Plate, Cable,
Lever; Parts of Brake Mechanisms; Parts of Brakes for
Forklift Trucks, Heading 8431; Parts of Brakes for Other
Vehicles; Condition as Imported; Denial of Protest for
Failure to Provide Evidence in Support of Claim;
19 CFR 174.13(a)(6)
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 4101-93-100070, filed by the broker on behalf of
Knott Brake Company, against your classification of certain parts
and components for brake mechanisms from Germany. The multiple
entries in issue were liquidated on June 25, 1993, and this
protest timely filed on July 15, 1993.
The Customs Regulations require that a protest set forth the
nature of and justification for the objection set forth
distinctly and specifically with respect to each decision against
which protest is made. 19 CFR 174.13(a)(6).
The scope of review in a protest filed under 19 U.S.C. 1514
is limited to the administrative record. Customs will consider
all relevant allegations that are supported by competent
evidence. In acting on a protest, however, Customs lacks the
legal authority to assume facts and arguments that are not
presented and, therefore, not in the official record.
In this case, protest is properly made against your decision
to liquidate the concerned entries under subheading 8708.39.50,
Harmonized Tariff Schedule of the United States (HTSUS), as other
parts and accessories of the motor vehicles of headings 8701 to
8705. Protestant maintains that its brake parts and components
are sold primarily to makers of fork lift trucks, and are custom
designed for those vehicles. The provision for other parts
suitable for use solely or principally with the machinery of - 2 -
headings 8425 to 8430, in subheading 8431.20.00, HTSUS, is
claimed to be appropriate. Knott has submitted several letters
from manufacturers of fork lift trucks stating that they purchase
their brake parts and components from them. However, the
concerned import specialist has determined that protestant
provides parts and components for brakes used in many types of
vehicles, such as golf carts, harvesters and other agricultural
vehicles, and airport vehicles, as well as fork lift trucks. The
brake mechanisms for these vehicles are custom made from the
imported parts and components after importation. Protestant has
provided no evidence from which we can identify the class or kind
of vehicle or machinery on which these parts and components are
principally used.
Based on protestant's failure to comply with the
requirements of 19 CFR 174.13(a)(6), this protest should be
denied. In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised
Protest Directive, you should mail this decision, together with
the Customs Form 19, to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry or
entries in accordance with the decision must be accomplished
prior to mailing the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and to the public via the Diskette
Subscription Service, Lexis, the Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division