HTS 8407.33.30 — To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers Duty Rate & Import Guide

Protest 3701-00-100034; engines; 19 C.F.R. §10.138; proof of actual use Dear Port Director: This is in regard to Protest 3701-00-100034, dated October 11, 2001, filed by counsel on behalf of Polaris Industries, Inc., against your classification of snowmobile engines under subheading 8407.33.6080, Harmonized Tariff Schedule of the United States ("HTSUS"). Subheading 8407.33.6080, HTSUS, provides for spark-ignition reciprocating or rotary internal combustion piston engines, reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity exceeding 250 cc but not exceeding 1000 cc, to be installed in vehicles of subheading 8701.20, or heading 8702, 8703 or 8704, other. FACTS: Protestant contests Customs decision to rate advance and liquidate, on July 9, 2001, certain entries of engines from its Foreign Trade Zone ("FTZ") for failure to certify actual use of the imported engines. The protestant contends that it timely and adequately c