Protest; Two entries on same merchandise; Re-exportation; Requirements for entry of merchandise; Protest No. 0201-9710015-5; 19 CFR 142.67; 19 CFR 142.68

HQ 114082 April 30, 1999 ENT-1-04-RR:IT:EC 114082 LLB CATEGORY: Entry Customs Port Director P.O. Box 1490 St. Albans, Vermont 05478 RE: Protest; Two entries on same merchandise; Re-exportation; Requirements for entry of merchandise; Protest No. 0201-9710015-5; 19 CFR 142.67; 19 CFR 142.68 Dear Sir: Reference is made to the above-captioned protest which requests the reliquidation of a merchandise entry, the documents for which were presented for entry on December 17, 1996. Our determination follows. FACTS: The facts as we understand them are as follows. A rail car containing a shipment of steel wire rod was interchanged from Canadian National Railways to the New England Central Railway on December 5, 1996, and the shipment was billed to a company in Massachusetts. This transaction is covered by a merchandise entry which we will refer to as “entry A.” It was thereafter determined that the shipment had been misdirected, and a request was made to have the merchandise returned to Canadian National Railways, which return was accomplished on December 12, 1996. The shipment was then sent to its corrected destination in Ohio and assigned an entry number which we will refer to as “entry B”, the documentation for that entry being presented on January 7, 1997. The present matter involves a request for reliquidation of entry A, with a refund of all associated duties and fees. ISSUE: Whether, under the stated facts, entry reliquidation and refund of all monies regarding the first of two entries (entry A) for the same merchandise entering the United States on separate occasions is proper. LAW AND ANALYSIS: Unless a specific exemption is provided by statute or regulation, dutiable merchandise which is imported and thereafter exported with lawful duties having been collected upon that importation, is again subject to entry and duty collection if subsequently reimported into the United States (19 CFR 141.2). An exportation occurs when goods are separated from the mass of things belonging to this country with the intent that they be joined with the mass of goods belonging to some foreign country (19 CFR 101.1). An importation of merchandise other than by means of vessel transportation occurs on the date when merchandise arrives within the Customs territory of the United States (19 CFR 101.1). The Customs regulations do provide a window of opportunity for parties who act on a timely basis to address circumstances such as are presently under consideration. The Customs Regulations provide at section 141.67 (19 CFR 141.67) that: An importer may recall the entry and entry summary documentation at any time before the effective time of entry set forth in §141.68. The entry shall be considered canceled, and documents shall be returned to the importer. Based upon our review of the sequence of events in the matter before us, we do not consider the merchandise to have been exported when it was returned to Canadian National Railways in Canada for rerouting to Ohio. The unfortunate element, however, is that the importer failed to exercise the recall provisions for entry A, and instead pursued an administrative protest. In this case, the second entry (entry B) was the protestable transaction, the time for filing of which expired. As a result, there is no opportunity presented for relief from the assessment of duties. HOLDING: Following a thorough review and analysis of the evidence as presented as well as of the applicable law and regulations, we have determined that the protest under consideration must be denied in full. 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 entries in accordance with decisions must be accomplished prior to the mailing of decisions. 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 by other methods of public distribution. Sincerely, Jerry Laderberg Chief Entry Procedures and Carriers Branch