[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR174.14]

[Page 323-324]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 174--PROTESTS--Table of Contents
 
                           Subpart B--Protests
 
Sec. 174.14  Amendment of protests.

    (a) Time for filing. A protest may be amended at any time prior to 
the expiration of the 90-day period within which such protest may be 
filed determined in accordance with Sec. 174.12(e). The amendment may 
assert additional claims pertaining to the administrative decision which 
is the subject of the protest, or may challenge an additional 
administrative decision relating to the same category of merchandise 
which is the subject of the protest. For the presentation of additional 
grounds or arguments in support of a valid protest after the 90-day 
period has expired see Sec. 174.28.
    (b) Form and number of copies of amendment. An amendment to a 
protest shall be filed in quadruplicate on Customs Form 19 or on a form 
of the same size, clearly labeled ``Amendment to Protest'' at the top of 
the form. Schedules or other attachments (other than samples or similar 
exhibits) shall also be filed in quadruplicate.

[[Page 324]]

    (c) Contents. An amendment to a protest shall contain the following 
information:
    (1) The name, address, and importer number of the protesting party, 
i.e., the importer of record or consignee, and the name and address of 
his agent or attorney if filed by one of these;
    (2) The number and date of filing of the original protest;
    (3) A specific description of the merchandise affected by the 
decision as to which the amendment to the protest is filed;
    (4) The nature of and justification for the objection raised by the 
amendment set forth distinctly and specifically with respect to each 
category, payment, claim, decision, or refusal; and
    (5) The date of receipt and protest number of any protest previously 
filed that is the subject of a pending application for further review 
and that is alleged to involve the same merchandise and the same issues 
involved in the amendment.
    (d) Identification of filer. An amendment to a protest may be filed 
only by the person who originally filed such protest or his agent or 
attorney subject to the provisions of Sec. 174.3. The identity of the 
filer shall be noted on the amendment to a protest. Any acceptable 
method used to identify the filer described in Sec. 174.12(c) as being 
acceptable on a protest will be acceptable on an amendment to a protest.
    (e) Place and date of filing. An amendment to a protest shall be 
filed with the port director with whom the protest was filed. The 
amendment shall be deemed filed on the date it is received by the 
Customs officer with whom it is required to be filed.
    (f) Return of fifth copy. If a fifth copy of the amendment is 
presented for the purpose of having recorded thereon the date of its 
receipt, such information shall be recorded thereon and the fifth copy 
shall be returned to the person filing the amendment.

[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 94-55, 59 
FR 34971, July 8, 1994]