[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: 19CFR174.24]

[Page 323-324]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
              Subpart C--Review and Disposition of Protests
 
Sec. 174.24  Criteria for further review.

    Further review of a protest which would otherwise be denied by the 
port director shall be accorded a party filing an application for 
further review

[[Page 324]]

which meets the requirements of Sec. 174.25 when the decision against 
which the protest was filed:
    (a) Is alleged to be inconsistent with a ruling of the Commissioner 
of Customs or his designee, or with a decision made at any port with 
respect to the same or substantially similar merchandise;
    (b) Is alleged to involve questions of law or fact which have not 
been ruled upon by the Commissioner of Customs or his designee or by the 
Customs courts;
    (c) Involves matters previously ruled upon by the Commissioner of 
Customs or his designee or by the Customs courts but facts are alleged 
or legal arguments presented which were not considered at the time of 
the original ruling; or
    (d) Is alleged to involve questions which the Headquarters Office, 
United States Customs Service, refused to consider in the form of a 
request for internal advice pursuant to Sec. 177.11(b)(5) of this 
chapter.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 71-133, 36 
FR 8732, May 12, 1971; T.D. 75-186, 40 FR 31928, July 30, 1975]