[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: 19CFR174.26]

[Page 326-327]
 
                        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. 174.26  Review of protest after application for further review.

    (a) Protest allowed. If upon examination of a protest for which an 
application for further review was filed the port director is satisfied 
that the claim is valid, he shall allow the protest.
    (b) Other protests. If upon examination of a protest for which an 
application for further review was filed the port director decides that 
the protest in his judgment should be denied in whole or in part, he 
shall forward the application together with the protest and appropriate 
documents to be reviewed as follows:
    (1) A protest shall be reviewed by the Commissioner of Customs or 
his designee under Customs Delegation Order No. 1 (Revision 1), T.D. 69-
126 (34 FR 8208), as amended from time to time, if the protest and 
application for review raise an issue involving either:
    (i) Lack of uniformity of treatment;
    (ii) The existence of an established and uniform practice;
    (iii) The interpretation of a court decision or ruling of the 
Commissioner of Customs or his designee; or
    (iv) Questions which have not been the subject of a Headquarters, 
U.S.

[[Page 327]]

Customs Service ruling or court decision.
    (2) All other protests shall be reviewed by a designee of the port 
director who did not participate directly in the decision which is the 
subject of the protest.