CLA-2 RR:CR:GC 961102 HMC
Port Director of Customs
4735 Oakland St.
Denver, CO 80239
RE: Protest 3307-97-100115; Casablanca Turnkey Nonlinear Editing System; Untimely Protest; HQ 950062.
Dear Port Director:
This is our decision on Protest 3307-97-100115, filed against your classification of the Casablanca turnkey nonlinear editing system. The entries under protest were liquidated on June 6, 1997, and this protest filed on September 5, 1997.
FACTS:
The Casablanca turnkey nonlinear editing system is a video editing system that hooks to a camcorder, monitor or TV. It consists of a black box that measures 17 1/2 inches by 14 3/4 inches by 4 1/2 inches and includes a hard drive with video and audio data. The main screen offers 11 menu points for the necessary steps for complete nonlinear video and audio editing. The system comes with a trackball and can be replaced with a PC mouse. Also, a PC keyboard can be connected for easier typing of long titles. When editing, a person can split a video into scenes, copy scenes, create colored background scenes from an unlimited color palate, delete unwanted scenes, and/or create other special effects.
The merchandise was entered under a provision for other apparatus and equipment for photographic (including cinematographic) laboratories under subheading 9010.50.60 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the entries were liquidated under subheading 8543.89.90, HTSUS, as electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter.
The 1997 provisions under consideration are as follows:
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Other machines and apparatus:
8543.89 Other:
8543.89.90 Other...3.1%
* * * *
9010 Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof:
9010.50 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes:
9010.50.60 Other...Free
ISSUE:
Whether the Protest was timely filed?
LAW AND ANALYSIS:
Pursuant to 19 CFR ยง174.12 (e) and 19 U.S.C. 1514 (c)(3)(A) protests shall be filed within 90 days after the date of notice of liquidation or reliquidation. Notice of liquidation was dated June 6, 1997, and the protest was filed on September 5, 1997, 91 days after the notice of liquidation (24 days in June, 31 days in July, 31 days in August and 5 days in September). For an example of the judicial treatment of a protest filed one day after the 90-day period for filing a protest, see Penrod Drilling Co. v. United States, 13 CIT 1005, 727 F. Supp. 1463 (1989), rehearing dismissed, 14 CIT 281, 740 F. Supp. 858 (1990), affirmed, 9 Fed. Cir. (T) 60, 925 F. 2d 406 (1991). The protest must therefore be denied, as untimely.
For your information, had the protest been timely filed, we would have classified the Casablanca video editing system under subheading 8543.89.90 (now subheading 8543.89.96), HTSUS, as electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: other machines and apparatus: other. For a decision classifying a similar video editing system, see HQ 950062, dated October 30, 1991.
HOLDING:
The protest was untimely pursuant to 19 U.S.C. 1514 (c)(3)(A) and 19 CFR 174.12 (e).
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 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. 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division