[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: 19CFR174.2]

[Page 318-319]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 174.2  Applicability of provisions.

    (a) In general. The provisions of this part shall be applicable to 
protests against decisions involving:
    (1) Articles excluded from entry or entered or withdrawn from 
warehouse for consumption on or after October 1, 1970;
    (2) Articles entered or withdrawn from warehouse for consumption 
prior to October 1, 1970, for which appraisement has not become final by 
October 1, 1970;
    (3) Articles entered or withdrawn from warehouse for consumption 
prior to October 1, 1970, for which the appraisement has become final 
but with respect to which the entry has not been liquidated prior to 
October 1, 1970;
    (4) Articles entered or withdrawn from warehouse for consumption 
with respect to which the entry has been liquidated prior to October 1, 
1970, if
    (i) The time for filing a protest has not expired and a protest has 
not been filed prior to October 1, 1970; or
    (ii) A protest has been filed and has not been disallowed in whole 
or in part before October 1, 1970; or
    (5) Articles excluded from entry before October 1, 1970, with 
respect to which
    (i) The time for filing a protest has not expired and a protest has 
not been filed prior to October 1, 1970; or
    (ii) A protest has been filed and has not been disallowed in whole 
or in part before October 1, 1970.
    (b) Limitation--(1) Appraisement not final. When the appraisement of 
articles entered or withdrawn from warehouse for consumption prior to 
October

[[Page 319]]

1, 1970, is not final by October 1, 1970, because an appeal for 
reappraisement was timely filed prior to such date, the provisions of 
this part relating to protests shall be applicable to a protest filed 
after the court's decision on the appeal to reappraisement has become 
final. Such protest shall not include issues which were raised or could 
have been raised on the appeal for reappraisement.
    (2) Appraisement final. When the appraisement of articles entered or 
withdrawn from warehouse for consumption prior to October 1, 1970, has 
become final prior to October 1, 1970, but the entry has not been 
liquidated by such date, a protest filed in accordance with the 
provisions of this part after such liquidation shall not include issues 
which were raised or could have been raised on an appeal to 
reappraisement before the appraisement became final.
    (3) Protest not disallowed. When a protest filed prior to October 1, 
1970, has not been disallowed in whole or in part before such date, the 
provisions of this part shall be applicable to such protests. The time 
within which any action must be taken under the provisions of this part 
with respect to such a protest shall commence on the date the protest 
was in fact filed.

[T.D. 70-181, 35 FR, 13429, Aug. 22, 1970, as amended by T.D. 71-60, 36 
FR 3116, Feb. 18, 1971]