CLA-2 RR:CTF:VS H003824 KSG
Port Director
U.S. Customs & Border Protection
610 S. Canal Street
Chicago, Illinois 60607
RE: Application for Further Review of Protest 3901-06-100926; brassieres; NAFTA
Dear Port Director:
This is in reply to your correspondence forwarding the Application for Further Review of Protest (AFR) 3901-06-100926 timely filed by Medela Inc.
FACTS:
The Protest is against Customs and Border Protection’s (CBP) denial of a 19 U.S.C. 1520(d) claim. The Port liquidated the entries as entered. The entries were for the period of 2006 (one entry was filed in December 2005). The Protestant states that the brassieres were eligible for preferential tariff treatment under the North American Free Trade Agreement (“NAFTA”). Initially, the protestant submitted a NAFTA Certificate of Origin for the period covering June 6 to July 6, 2001, for maternity bras. After CBP denied the NAFTA claims because the submitted Certificate of Origin did not cover the appropriate time period or the correct style or description of the imported garments, the importer then filed a blanket certificate of origin for the year 2006.
The 2006 NAFTA Certificate of Origin lists particular styles of bras. The protestant submitted invoices for the imported bras for which it was claiming NAFTA treatment. The Port determined that the styles described on the invoices did not match the styles listed on the 2006 Certificate of Origin.
ISSUE:
Whether the imported brasseries are eligible for preferential tariff treatment under the NAFTA.
LAW AND ANALYSIS:
General Note 12(a)(ii) of the Harmonized Tariff Schedule of the United States (“HTSUS”) provides that:
Goods that originate in the territory of a NAFTA party under the terms of subdivision (b) of this note and that qualify to be marked as goods of Mexico under the terms of the marking rules set forth in regulations issued by the Secretary of the Treasury (whether or not the goods are marked), when such goods are imported into the customs territory of the United States and are entered under a subheading for which a rate of duty appears in the “Special” subcolumn followed by the symbol “MX” in parentheses, are eligible for such duty rate, in accordance with section 201 of the North American Free Trade Agreement Implementation Act.
Part 181, Customs Regulations (19 CFR Part 181) implements the duty preference provisions of NAFTA. Section 181.21(a), Customs Regulations (19 CFR 181.21(a)) states, in pertinent part, that:
[i]n connection with a claim for preferential tariff treatment for a good under NAFTA, the U.S. importer shall make a written declaration that the good qualifies for such treatment.... [t]he declaration shall be based on a complete and properly executed original Certificate of Origin, or copy thereof, which is in the possession of the importer and which covers the good being imported.
In this case, the 2006 NAFTA certificate of origin submitted does not cover the styles of bras listed on the invoices for which the protestant is claiming NAFTA treatment. Since the 2006 NAFTA Certificate of Origin does not cover the goods for which NAFTA treatment is being claimed, NAFTA treatment was properly denied in this case.
HOLDING:
Based on the facts presented above, the 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 should be accomplished prior to mailing of this decision. Sixty days from the date of this 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.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Monika R. Brenner, Chief
Valuation & Special Programs Branch