Protest No. 2720-93-101270; Heat Sinks; 19 CFR 174.13(a)

HQ 955616 February 2, 1994 CLA-2 CO:R:C:M 955616 DWS CATEGORY: Classification TARIFF NO.: 8542 District Director U.S. Customs Service 300 S. Ferry Street, Room 1001 Terminal Island, CA 90731 RE: Protest No. 2720-93-101270; Heat Sinks; 19 CFR 174.13(a) Dear District Director: The following is our decision regarding the request for further review of Protest No. 2720-93-101270, dated November 4, 1993, concerning your action in classifying and assessing duty on heat sinks under the Harmonized Tariff Schedule of the United States (HTSUS). In part, section 174.13(a), Customs Regulations [19 CFR 174.13(a)], states: Contents, in general. A protest shall contain the following information: (1) - (2) xxx (3) The number and date of the entry; (4) The date of liquidation of the entry, or the date of a decision not involving a liquidation or reliquidation; (5) A specific description of the merchandise affected by the decision as to which 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; (7) - (8) xxx We have thoroughly reviewed the file for this protest and do not find the necessary information. Because the protestant did not satisfy the requirements for filing a proper protest, the protest is denied in full. Further, we do not believe the protestant met the criteria set forth in 19 CFR 174.24 for further review. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director