19 CFR 174.31; where protest denied in full, protestant may seek further review by filing a civil action in the United States Court of International Trade; 28 U.S.C. 2632; San Francisco Newspaper Co. v. United States, 9 CIT 517 (1985).

HQ 952021 September 4, 1992 CLA-2 CO:R:C:T 952021 SK CATEGORY: Classification Philip E. Busch Value Vinyls 645 St. Charles Court Arlington, TX 76013 RE: 19 CFR 174.31; where protest denied in full, protestant may seek further review by filing a civil action in the United States Court of International Trade; 28 U.S.C. 2632; San Francisco Newspaper Co. v. United States, 9 CIT 517 (1985). Dear Mr. Busch: This is in response to your letter of May 27, 1992, requesting reconsideration of a protest review decision issued by this office in Headquarters Ruling Letter (HRL) 950889, dated April 20, 1992. Protest number 5501-89-000081 was denied in full. The appropriate forum, should you seek further review of the protest's denial, is the United States Court of International Trade. Section 174.31 of the Customs Regulations (19 CFR 174.31) provides for judicial review of denial of protest and reads: Any person whose protest has been denied, in whole or in part, may contest the denial by filing a civil action in the United States Court of International Trade in accordance with 28 U.S.C. 2632 within 180 days after - (a) The date of mailing of notice of denial, in whole or in part, of a protest, or (b) The date a protest, for which accelerated disposition was requested, is deemed to have been denied in accordance with Section 174.22(d). Customs does not have the authority to further administratively consider this issue. (See San Francisco Newspaper Co. v. United States, 9 CIT 517 (1985)). The final - 2 - disposition of this matter had been reached in the denial of protest issued by this office on April 20, 1992. Any further review must be in accordance with the Section 174.31 of the Customs Regulations set forth above. Sincerely, John Durant, Director Commercial Rulings Division