[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: 19CFR173.3]

[Page 317]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 173--ADMINISTRATIVE REVIEW IN GENERAL--Table of Contents
 
Sec. 173.3  Voluntary reliquidation.

    (a) Authority to reliquidate. The port director within 90 days from 
the date notice of the original liquidation is given to the importer, 
consignee, or agent, may reliquidate on his own initiative a liquidation 
or a reliquidation to correct errors in appraisement, classification, or 
any other element entering into the liquidation or reliquidation, 
including errors based on misconstruction of applicable law. A voluntary 
reliquidation may be made even though a protest has been filed, and 
whether the error is discovered by the port director or is brought to 
his attention by an interested party.
    (b) Notice of reliquidation. Notice of a voluntary reliquidation 
shall be given in accordance with the requirements for giving notice of 
the original liquidation.