CLA-2:OT:RR:CTF:TCM H058780 DSR
Port Director
U.S. Customs and Border Protection
Port of Buffalo
726 Exchange Street
Buffalo, NY 14210
Re: Application for Further Review of Protest No. 0901-08-100106; classification of Camtek FT-303 laser photoplotters
Dear Port Director:
This is in response to the Application for Further Review (“AFR”) of Protest No. 0901-08-100106 filed on behalf of Camtek USA, Inc. (“Protestant”), and forwarded by your memorandum of January 26, 2009. The protest concerns the classification and liquidation of three entries of merchandise referred to as the FT-303 laser photoplotter.
FACTS:
The merchandise was entered on January 3, 2007, under subheading 9031.49.90, of the Harmonized Tariff Schedule of the United States (HTSUS). On March 20, 2008, before liquidation of the entry, Protestant filed a protest asserting that the merchandise is properly classified under subheading 9017.20.70, HTSUS, which covers “Drawing, marking-out or mathematical calculating instruments … not specified or included elsewhere in this chapter; ...: Other drawing, marking-out or mathematical calculating instruments: Plotters.” CBP liquidated the entry on March 21, 2008, and classified the merchandise under subheading 9006.59.4060, HTSUSA, as “Photographic (other than cinematographic) cameras …: Other cameras: Other: Fixed focus: Other.”
From the facts presented in the protest file, we conclude that the protest is untimely and should be DENIED. The basis for this decision appears below.
ISSUE:
Whether the subject protest was timely filed under 19 U.S.C. § 1514?
LAW AND ANALYSIS:
In pertinent part, 19 U.S.C. § 1514 states that decisions of CBP as to the classification or liquidation of an entry shall be final and conclusive upon all persons unless a protest is filed within 180 days after, but not before (emphasis added), the notice of liquidation. See 19 U.S.C. § 1514(c)(3)(A). Protestant filed the subject protest on March 20, 2008. However, the entry to which the protest relates was not liquidated until March 21, 2008. Accordingly, the protest is untimely under 19 U.S.C. § 1514.
HOLDING:
For the reasons above, you are instructed to DENY the protest as untimely. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter.
Sixty days from the date of the decision, the Office International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public, on the CBP website located at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division