[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: 19CFR174.11]

[Page 320]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
                           Subpart B--Protests
 
Sec. 174.11  Matters subject to protest.


    The following decisions of the port director, including the legality 
of all orders and findings entering into the same, may be protested 
under the provisions of section 514, Tariff Act of 1930, as amended (19 
U.S.C. 1514):
    (a) The appraised value of merchandise;
    (b) The classification and rate and amount of duties chargeable;
    (c) All charges or exactions of whatever character including the 
accrural of interest within the jurisdiction of the Secretary of the 
Treasury;
    (d) The exclusion of merchandise from entry or delivery under any 
provision of the Customs laws;
    (e) The liquidation or reliquidation of an entry, or any 
modification thereof;
    (f) The refusal to pay a claim for drawback; and
    (g) The refusal to reliquidate an entry under section 520(c), Tariff 
Act of 1930, as amended (19 U.S.C. 1520(c)).

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 99-75, 64 
FR 56441, Oct. 20, 1999]