[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR152.16]

[Page 200]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 152--CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents
 
                        Subpart B--Classification
 
Sec. 152.16  Judicial changes in classification.

    The following procedures apply to changes in classification made by 
decision of either the United States Court of International Trade or the 
United States Court of Appeals for the Federal Circuit, except to the 
extent otherwise provided in a ruling published in the Customs Bulletin 
pursuant to Sec. 177.10(a) of this chapter:
    (a) Identical merchandise under decision favorable to Government. 
The principles of any court decision favorable to the Government shall 
be applied to all merchandise identical with that passed on by the court 
which is covered by unliquidated entries, whether for consumption or 
warehouse.
    (b) Similar merchandise under decision favorable to Government. The 
principles of any court decision favorable to the Government shall be 
applied to merchandise, though not identical with the merchandise the 
subject of the court's decision, if its classification is affected by 
such principles, provided that it has been entered or withdrawn for 
consumption after 30 days from the date of publication of the court's 
decision in the Customs Bulletin.
    (c) Higher rate. If a court decision overruling a protest contains a 
definite statement that a higher rate than that assessed by the port 
director was properly chargeable, such higher rate shall be applied to 
all merchandise, whether identical or similar to that passed on by the 
court, which is affected by the principles of the court's decision and 
which is entered or withdrawn for consumption after 30 days from the 
date of the publication of the court's decision in the Customs Bulletin.
    (d) American manufacturer's petition upheld. If the court upholds a 
petition made by an American manufacturer, producer, or wholesaler under 
the provisions of section 516, Tariff Act of 1930, as amended (19 U.S.C. 
1516), the principles of the court's decision shall be applicable to all 
merchandise of that character which is entered or withdrawn for 
consumption after the date of publication of the court's decision in the 
Customs Bulletin. The liquidation of entries covering merchandise of 
that character made after publication of the court's decision shall be 
suspended in accordance with Sec. 159.57 of this chapter pending any 
rehearing or review, then liquidated, or, if necessary, reliquidated in 
accordance with the final judicial decision.
    (e) Other decisions adverse to Government. Unless the Commissioner 
of Customs otherwise directs, the principles of any court decision 
adverse to the Government (except for a decision upholding an American 
manufacturer's petition as covered in paragraph (d) of this section) 
shall be applied to unliquidated entries and protested entries which 
have not been denied in whole or in part and in which the same issue is 
involved as soon as the time within which an application for a rehearing 
or review may be filed has expired without such application having been 
made. See Sec. 176.31 of this chapter for the treatment of entries which 
are the subject of a court decision.

[T.D. 73-175, 38 FR 17477, July 2, 1973, as amended by T.D. 75-186, 40 
FR 31928, July 30, 1975; T.D. 85-90, 50 FR 21430, May 24, 1985]