Protest No. 0201-91-100477; Automatic Ink Levellers; 9026.10.20; Section 174.13(a)(5) and (a)(6), Customs Regulations [19 CFR 174.13(a)(5) and (a)(6)]

HQ 950865 March 3, 1992 CLA-2 CO:R:C:M 950865 DWS CATEGORY: Classification TARIFF NO.: 9032.89.60 District Director U.S. Customs Service Main and Stebbins Streets, PO Building P.O. Box 1490 St. Albans, VT 05478 RE: Protest No. 0201-91-100477; Automatic Ink Levellers; 9026.10.20; Section 174.13(a)(5) and (a)(6), Customs Regulations [19 CFR 174.13(a)(5) and (a)(6)] Dear Sir: This is our decision on Application for Further Review of Protest No. 0201-91-100477, dated September 3, 1991, concerning your action in classifying and assessing duty on automatic ink levellers under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The subject merchandise consists of automatic ink levellers. No other factual information was submitted by the importer. ISSUE: What is the proper classification of the automatic ink levellers under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The merchandise was entered under subheading 9026.10.20, HTSUS, which provides for: "[i]nstruments and apparatus for measuring or checking the flow or level of liquids: [e]lectrical." However, the merchandise was liquidated under subheading 9032.89.60, HTSUS, which provides for: "[a]utomatic regulating or controlling instruments and apparatus: [o]ther instruments and apparatus: [o]ther: [o]ther." The only claim that the importer makes is that the merchandise is classifiable under subheading 9026.10.20, HTSUS. However, the importer neither describes the levellers nor explains why they are classifiable under that subheading. Section 174.13(a)(5) and (a)(6), Customs Regulations [19 CFR 174.13(a)(5) and (a)(6)] state: (a) Contents, in general. A protest shall contain the following information: (5) A specific description of the merchandise affected by the decision as to which the protest is made; (6) The nature of, and justification for the objection set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal; . . . . Because of the importer's failure to provide sufficient evidence as to the description of the merchandise and as to the nature of, and justification for their objection to your classification of the merchandise, the protest should be denied in full. HOLDING: The merchandise is classifiable under subheading 9032.89.60, HTSUS, which provides for: "[a]utomatic regulating or controlling instruments and apparatus: [o]ther instruments and apparatus: [o]ther: [o]ther." The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the action on the protest. Sincerely, John Durant, Director Commercial Rulings Division