Protest 2904-97-100198; Stud bump bonder

HQ 967016 August 6, 2004 CLA-2 RR:CR:GC 967016 NSH CATEGORY: Classification TARIFF NO.: 8515.80.0040 Port Director 8337 N.E. Alderwood Rd. P.O. Box 55580 Portland, OR 97220 RE: Protest 2904-97-100198; Stud bump bonder Dear Port Director: This is our decision on Protest 2904-97-100198, filed on behalf of Fujitsu Computer Products of America, Inc., against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a stud bump bonder. The protest should be denied because it was untimely filed. Under 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1), a protest shall be filed with CBP within 90 days after the notice of liquidation. The subject entry liquidated on July 25, 1997, the date handwritten on the Customs Form (CF) 19 and printed on the CF 6445A; this date was subsequently confirmed by examining the Automated Commercial System (ACS). The CF 19 additionally reflects that it was received by your office on October 24, 1997; this date also was confirmed by examining the ACS. October 24, 1997, is 91 days after the date of liquidation, July 25, 1997 (six days in July, not including the date of liquidation, 31 days in August, 30 days in September, and 24 days in October). Pursuant to 19 CFR 174.12(f), “[t]he date on which a protest is received by the Customs officer with whom it is required to be filed shall be deemed the date on which it is filed.” Thus, the protest was filed on October 24, 1997. For an example of the judicial treatment of a protest filed one day after the 90-day period for filing a protest, see Penrod Drilling Co. v. United States, 13 CIT 1005, aff’d, 9 Fed. Cir. (T) 60, 925 F. 2d 406 (1991). You are instructed to DENY the protest. In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), 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 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 make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial Rulings Division