Application for Further Review of Protest No. 4601-21-129656; Tariff classification and eligibility for preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) of woven girls’ pants and shorts

H331612 February 12, 2026 OT:RR:CTF:FTM H331612 PJG/JMV CATEGORY: Origin; Classification Center Director Apparel, Footwear & Textiles Center of Excellence and Expertise U.S. Customs and Border Protection JFK Airport Building 77, Suite 200 New York City, New York 11430 Attn: Shelley H. Thalrose, Supervisory Import Specialist RE: Application for Further Review of Protest No. 4601-21-129656; Tariff classification and eligibility for preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) of woven girls’ pants and shorts Dear Center Director: This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 4601-21-129656, timely filed by Husch Blackwell LLP on October 19, 2021, on behalf of their client Samsung C&T America Inc. (“Protestant”). The Protestant, through counsel, protests the denial of preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) for an entry of certain woven girls’ pants and shorts. U.S. Customs and Border Protection (“CBP”) is also addressing a tariff classification issue in this decision. In reaching our decision, we have considered the information and arguments raised during conferences with counsel and supplemental submissions. FACTS: The merchandise at issue includes seven styles of woven denim or twill pants or shorts in the following style numbers: D41298DG, D41468DG, V41625DG1, V41628DG, D21379DG, D21298DG, and D21468DG. The descriptions of each of the styles is based on the information in the invoice and photographs that were provided by the Protestant and additional responses provided by the 1 This style is also referred to as V41626DG. Protestant to questions raised by CBP. The Protestant has indicated that for all of the styles at issue, the cutting and sewing was performed at a factory in Madagascar, including any cutting and sewing performed to form a pocket. Style D21379DG is a pair of pull-on style pants constructed of 73% cotton, 25% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 2-4T. Style D21298DG is a pair of pull-on style pants constructed of 73% cotton, 25% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 2-4T. Style D21468DG is a pair of pull-on style pants constructed of 68% cotton, 30% polyester and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 2-4T. Style D41298DG is a pair of pull-on style pants constructed from 73% cotton, 25% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. Style D41468DG is a pair of pull-on style pants constructed of 68% cotton, 30% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. Style V41628DG is a pair of pull-on style shorts constructed of 68% cotton, 30% polyester and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. Style V41625DG (also referred to as Style V41626DG) a pair of pull-on style shorts constructed of 73% cotton, 25% polyester and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. The merchandise was entered on January 19, 2021. Styles D21379DG, D21298DG, and D21468DG were classified in subheading 6209.20.3000, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), which provides for “Babies’ garments and clothing accessories: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.” Styles V41625DG/V41626DG, D41298DG, V41628DG, and D41468DG were classified in subheading 6204.62.8041, HTSUSA, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Girls’ trousers and breeches: Blue denim: Other.” CBP liquidated the entries under these tariff provisions on May 7, 2021. Claiming preferential tariff treatment under the AGOA, the garments were also entered under subheading 9819.11.12, HTSUS, which provides for “Articles imported from a designated 2 beneficiary sub-Saharan African country enumerated in U.S. note 1 to this subchapter: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries (except the Republic of Rwanda) enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive.” The Apparel, Footwear & Textiles Center of Excellence and Expertise (“AFT Center”) requested additional information from the importer as part of an AGOA verification via CBP Form 28 issued on March 3, 2021, for styles D41298DG, V41625DG, D41468DG, V41626DG, and V41628DG. CBP requested the following: a copy of contract (or purchase order and seller’s confirmation thereof) covering the transaction at issue, and any revisions thereto; samples from the container of styles D41298DG, V41625DG, D41568DG, V41626DG, and V41628DG; and supporting documentation to substantiate the AGOA claim, such as raw material invoices, freight bills, and yarn, fabric, or sewing affidavits, and purchase orders. The importer did not provide a response. By CBP Form 29, Proposed Notice of Action, dated April 5, 2021, the importer was notified of the proposed the claim.2 denial of the AGOA claim due to the lack of information to substantiate In response, on April 12, 2021, the Protestant submitted certain documents that the Center determined to be insufficient to support the claim for preferential tariff treatment under the AGOA. By CBP Form 29, dated April 28, 2021, the importer was notified that the entry was being rate advanced. The missing information not received by the Center included affidavits with information such as the purchaser, date of sale, the physical location of the manufacturing plant with the full name and address, statement that the company actually produced the item, description of the goods, such as fiber content, yarn count and fabric type, as well as some identifying characteristics, such as an invoice or order number, and a copy of said invoice. On November 3, 2021, Husch Blackwell LLP submitted protest number 4601-21-129656 on behalf of the Protestant and requested further review. According to the protest submission, the Protestant placed three purchase orders with Join Harvest Limited (“Join Harvest”) in Hong Kong, which shipped all of the fabrics, threads, and trims to ME Garments SARLU (“ME Garments”) in Antananarivo, Madagascar for manufacturing. According to the Protestant, in Madagascar, ME Garments cut the fabric, sewed the garments, performed all washing and packaging of the goods and the goods were shipped from Madagascar to the United States. In support of its claim, the Protestant submitted additional materials, such as: purchase orders; a commercial invoice; an affidavit from ME Garments; the ME Garments Cargo Tracking Note; a bill of lading; a Multiple Country Declaration; an AGOA Textile Certificate of Origin; slide deck presentation that shows a company profile for Best Brand Apparels (listing 2 The April 5, 2021, CBP Form 29 lists the applicable subheadings as 6209.20.3000, HTSUSA, and 6204.62.8042, HTSUSA. We note that the latter subheading does not exist and appears to be a typo in the CBP Form 29. The correct subheading is 6204.62.8041, HTSUSA. 3 ME Garments SARLU as the factory for production of the garments); a Join Harvest packing list; and responses to certain questions raised by CBP. The Protestant also indicates that the factory in Madagascar is a Customs Trade Partnership Against Terrorism (“C-TPAT”) partner with CBP and based on the factory profile is “equipped with state-of-the-art cutting, sewing, & finishing machineries to produce up to 7,000 garments per day.” The purchase orders at issue are dated July 27, 2020, and February 28, 2020, and show an order placed by Samsung C&T America, Inc. to Join Harvest for style numbers: D41298DG, D41468DG, V41625DG, V41626DG, V41628DG, D21379DG, D21298DG and D21468DG. The commercial invoice, dated September 3, 2020, shows an order placed by Join Harvest to ME Garments for items including fabric, sewing thread, and elastic; an affidavit from the Factory Manager for ME Garments declaring that the items from China, including the fabric, sewing thread, and elastic were cut, sewn, washed, buttoned, trimmed, pressed, checked, and packed in Madagascar. The affidavit includes the name and address for ME Garments, the fiber content for the fabric and the fabric type. The affidavit also identifies the following six style numbers: D21379DG, D2/41298DG, D2/41468DG, V41625/1626/1628DG. The invoice number and name of the purchaser, specifically, Samsung C&T America, Inc., is also provided. The bill of lading, which was issued on September 10, 2020, shows that the shipper is Join Harvest and the consignee is ME Garments and the items in the container include certain specified fabrics, elastic bands, and sewing threads. The AGOA Textile Certificate of Origin, dated December 10, 2020, shows that the exporter is ME Garments and the importer is Samsung C&T America, Inc. In July 2023, the Protestant provided the following description of the production processes that occur in Madagascar in response to an inquiry from CBP: • Fabrics and trims undergo inspection and testing; • The fabric marker is created[;] • The fabric is spread for cutting; • The fabric was cut to produce individual garment components; • Elastic tape was cut-to-length; • The garment components and cut-to-length tape were sewn to form parts of the garment. The parts were inspected. Thereafter, the parts were sewn together to form an unfinished garment; • Labels were applied to the garments. This includes the main label, care label, and flag/size/country of origin label[;] • The denim garments were washed to create the appropriate fabric shade as per the images provided with the protest and thereafter, weighed; • The garments were trimmed to remove loose threads; • The garments were pressed; • Hangtags (Main Hangtag and UPC Hangtag) and a foil joker were applied to the garments; • The finished garments underwent a quality inspection; • The garments were packed for export (1 garment per polybag with sealing tape) after which the cartons were audited[;] • The audited cartons underwent a Pre-Final Audit and a Customer Audit, after which the goods were shipped. 4 ISSUES: (1) What is the tariff classification of the subject woven pants and shorts? (2) Are the subject woven pants and shorts eligible for preferential tariff treatment under the AGOA? LAW AND ANALYSIS: Initially, we note that this matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification and rate and amount of duties chargeable. The protest was timely filed on October 19, 2021, within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). The Protestant alleges that Further Review of Protest No. 4601-21-129656 should be accorded pursuant to 19 C.F.R. § 174.24(c) because the decision against which the protest was filed “[i]nvolves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling.” We find that Further Review of Protest No. 4601- 21-129656 is properly accorded to the Protestant pursuant to 19 C.F.R. § 174.24(c). While the Protestant does not dispute the tariff classification of the subject merchandise, we note that the classification of styles D21379DG, D21298DG, and D21468DG, which were classified under heading 6209, HTSUS, as babies’ garments, must be reevaluated. The remainder of the styles, specifically, styles D41298DG, D41468DG, V41625DG/V41626DG, and V41628DG were properly classified in subheading 6204.62.80, HTSUS. 1. Tariff Classification of the subject woven shorts and pants imported in sizes 2-4T Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2021 HTSUS provisions under consideration are as follows: 6204 Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): * * * Trousers, bib and brace overalls, breeches and shorts: * * * 6204.62 Of cotton: * * * Other: * * * 5 Other: * * * Other: * * * 6204.62.80 Other: * * * 6209 Babies’ garments and clothing accessories: 6209.20 Of cotton: * * * Other: 6209.20.30 Trousers, breeches and shorts, except those imported as parts of sets Additional U.S. Rules of Interpretation (“AUSRI”) 1(d) provides as follows: the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. Note 2(A) to Section XI, HTSUS, states as follows: Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Note 5(a) to Chapter 62, HTSUS, states as follows: (a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 centimeters; (b) Articles which are, prima facie, classifiable both in heading 6209 and in other headings of this chapter are to be classified in heading 6209. In HQ 082762, dated March 19, 1990, Customs restated its position that the phrase “of a height not exceeding 86 centimeters” in Chapter Note 5(a)3 “translated into the existing commercial size range of 0 to 24 months …‘where a size range of 0 to 24 months realistically 3 In 1990, the definition for “babies’ garments and clothing accessories” appeared in Note 4(a) to Chapter 62, HTSUS. The language for Note 4 to Chapter 62, HTSUS, in the 1990 version of the HTSUS was as follows: 4. For purposes of heading 6209: 6 reflects the normal ages of the intended wearers.’” (citing Customs Headquarters Ruling Letter (“HQ”) 081165, dated October 27, 1987, to James A. Babb, Chairman of the Committee for the Implementation of Textile Agreements). Also, in HQ 952285, dated August 10, 1992, Customs stated that as part of its uniform practice, it distinguishes between garments sized 24 months (infant size) and garments sized 2T (toddler size) for tariff classification purposes. See also HQ 952381 (Jan. 7, 1993) (affirming HQ 952285). In this case, the commercial invoice lists the sizes for styles D21379DG, D21298DG, and D21468DG as 2-4T. This size range, consistent with the rulings cited above, falls within toddler sizes and therefore are not classifiable as babies’ garments under heading 6209, HTSUS. The subject garments are instead classified as girl’s garments under heading 6204, HTSUS. All three garments are pants and are composed predominantly of cotton, therefore consistent with AUSRI 1(d) and Note 2(A) to Section XI, HTSUS, styles D21379DG, D21298DG, and D21468DG are classified in subheading 6204.62.80, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Other: Other: Other: Other.” Protestant now agrees with the updated classification of these garments. The remainder of the styles, specifically, styles D41298DG, D41468DG, V41625DG/V41626DG, and V41628DG were properly classified in subheading 6204.62.80, HTSUS. 2. Eligibility under the AGOA for the subject woven shorts and pants The AGOA provides certain specified trade benefits for countries of sub-Saharan Africa. These benefits include duty-free treatment for certain non-textile articles previously excluded from preferential tariff treatment under the Generalized System of Preferences, and duty- and quota-free treatment for certain textile and apparel articles that meet the requirements set forth in Section 112 of the Act (codified at 19 U.S.C. § 3721). Beneficiary countries are designated by the President of the United States after having met eligibility requirements set forth in the AGOA. A second designation by the United States Trade Representative (“USTR”), published in the Federal Register, that a beneficiary country has taken the measures required by the Act to prevent unlawful transshipment and has adopted an effective visa system, is necessary before a beneficiary country may enjoy the duty- and quota-free benefits extended to textile and apparel articles under the Act. Madagascar was designated a beneficiary country by Presidential Proclamation 7350, published in the Federal Register on October 4, 2000 (65 Fed. Reg. 59321). It was determined to be eligible for textile benefits under the AGOA by the USTR effective December 15, 2014 (79 Fed. Reg. 74156). Madagascar is also designated as a lesser developed beneficiary country as provided for in U.S. Note 2(d), Subchapter XIX, HTSUS. See also, Presidential Proclamation 7350, supra. (a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 centimeters; it also covers babies’ diapers; (b) Articles which are, prima facie, classifiable both in heading 6209 and in other headings of this chapter are to be classified in heading 6209. 7 The provisions implementing the textile provisions of the AGOA in the HTSUS are contained, for the most part, in subchapter XIX, Chapter 98, HTSUS. The regulations pertinent to the textile provisions of the AGOA may be found at §§ 10.211 through 10.217 of the CBP Regulations (19 C.F.R. §§ 10.211 through 10.217). Apparel articles wholly assembled in a sub-Saharan African lesser developed beneficiary country (“LDC”) and directly imported into the United States are entitled to duty free treatment, subject to certain restrictions. Such articles are entered under subheading 9819.11.12, HTSUS, which provides as follows: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive. U.S. Note 2(d) lists Madagascar as qualifying for designation as a LDC. U.S. Note 2, Subchapter XIX, Chapter 98, HTSUS, provides for a quantitative restriction for apparel articles classified in subheading 9819.11.12, HTSUS. Section 10.212 of Title 19 of the Code if Federal Regulations states that the term “wholly assembled when used with reference to a textile or apparel article in the context of one or more beneficiary countries or one or more lesser developed beneficiary countries, means that all of the components of the textile or apparel article (including thread, decorative embellishments, buttons, zippers, or similar components) were joined together in one or more beneficiary countries or one or more lesser developed beneficiary countries.” Regarding the shorts and pants at issue, we reviewed the documentation and claims submitted by the Protestant to support that the garments qualify for preferential tariff treatment under subheading 9819.11.12, HTSUS. To qualify for the AGOA preferential tariff treatment under subheading 9819.11.12, HTSUS, the apparel articles must be wholly assembled or knit-to- shape and wholly assembled in one or more lesser developed AGOA countries and may use fabric or yarn of any origin to make such articles. Regarding the garments made of denim (styles V41625DG/V41626DG, D41298DG, V41628DG, and D41468DG), the documentation provided by the Protestant shows that all of the components, including the Chinese origin fabric, sewing thread, and elastic, were shipped to Madagascar to be joined together by sewing. While the Protestant indicated in its July 2023 submission that cutting and sewing records were “not available for production in Madagascar that occurred in 2020,” we find that the documentation provided by the Protestant, principally the bill of lading for materials, packing lists, affidavit and commercial invoices cross reference the denim styles and demonstrate that the components for the denim garments were shipped to the manufacturing facility in Madagascar and the final product was shipped from the facility in Madagascar to the United States. We find this demonstrates that the subject garments were wholly assembled in Madagascar. However, we note that the Protestant was not able to provide packing lists and production records for the twill fabric and therefore, we find that the Protestant has not provided sufficient documentation that 8 the garments of twill (styles D21379DG, D21298DG, and D21468DG) qualify for preferential tariff treatment under AGOA. We also note that, according to the documentation provided, thread and elastic in the subject garments was sourced from China. The provisions implementing the textile provisions of the AGOA in the HTSUS in Subchapter XIX, Chapter 98, HTSUS state in relevant part: (a) An article otherwise eligible for preferential treatment under any provision of this subchapter shall not be ineligible for such treatment because the article contains— (i) findings or trimmings of foreign origin, if the value of such findings and trimmings does not exceed 25 percent of the cost of the components of the assembled article; or * * * (iv) any of the following components that do not meet the requirements set forth in the provisions of this subchapter: any collars or cuffs (the foregoing cut or knit-to-shape), drawstrings, shoulder pads or other padding, waistbands, belt attached to the article, straps containing elastic, or elbow patches. (b) For purposes of subdivision (a)(i) above, findings or trimmings eligible under such subdivision include sewing thread, hooks and eyes, snaps, buttons, “bow buds”, decorative lace trim, elastic strips, and zippers (including zipper tapes) and labels. Elastic strips are considered findings or trimmings only if they are each less than 2.54 cm in width and used in the production of brassieres. For purposes of articles described in subheading 9819.11.06 and 9819.11.30, sewing thread shall not be considered to be findings or trimmings. U.S. Note 3 to Subchapter XIX, Chapter 98, HTSUS. Emphasis added. The manufacturer used elastic for the waistbands of the subject garments. The elastic in the subject garments is not excluded by the findings and trimmings exception in U.S. Note 3(a)(i) and (3)(b) because it is not elastic strip that is “less than 2.54 cm in width and used in the production of brassieres.” See also 19 C.F.R. § 10.213(c)(1)(i). The Protestant indicates that the Chinese-origin elastic intended for the waistbands was imported into Madagascar where it was cut to specific lengths. Since the elastic tape was imported into Madagascar in 365 units, it is unlikely that it was imported on a roll. Although the elastic tape was not imported on a roll in fabric form, it is still considered to be fabric and not a “made up article.” See HQ 966897 (March 29, 2004) (determining that the elastic with unfinished edges that was cut to specific lengths in China and imported into Lesotho for use in the waistband of pants was fabric and not a made-up article even though it was not imported in rolls). Consistent with the language of subheading 9819.11.12, HTSUS, we note that the origin of the elastic fabric does not affect the articles’ eligibility for preferential tariff treatment under the AGOA. 9 In view of the foregoing, the garments made of denim (styles V41625DG/V41626DG, D41298DG, V41628DG, and D41468DG), would be classified in subheading 9819.11.12, HTSUS, subject to the quantitative limits set forth in U.S. Note 2, Subchapter XIX, Chapter 98, HTSUS. However, the garments of twill (styles D21379DG, D21298DG, and D21468DG) do not qualify for preferential tariff treatment under AGOA. HOLDING: You are instructed to DENY the protest in part and GRANT the protest in part. The garments made of denim (styles V41625DG/V41626DG, D41298DG, V41628DG, and D41468DG), are eligible for preferential tariff treatment under the AGOA pursuant to subheading 9819.11.12, HTSUS, which provides for “Articles imported from a designated beneficiary sub-Saharan African country enumerated in U.S. note 1 to this subchapter: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries (except the Republic of Rwanda) enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive.” However, the garments of twill (styles D21379DG, D21298DG, and D21468DG) are ineligible for preferential tariff treatment under the AGOA pursuant to subheading 9819.11.12, HTSUS. The subject merchandise is not eligible for preferential tariff treatment under the AGOA pursuant to subheading 9819.11.12, HTSUS, which provides for “Articles imported from a designated beneficiary sub-Saharan African country enumerated in U.S. note 1 to this subchapter: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries (except the Republic of Rwanda) enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive.” Styles D21379DG, D21298DG, and D21468DG are classified in subheading 6204.62.80, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Other: Other: Other: Other.” The 2021 column one, general rate of duty is 16.6 percent ad valorem. Duty rates are provided for convenience and are subject to change. 10 You are instructed to notify the protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/, or other methods of public distribution. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 11