[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR152.16]



[Page 202]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 152_CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents

 

                        Subpart B_Classification

 

Sec.  152.16  Judicial changes in classification.



    The following procedures apply to changes in classification made by 

decision of either the United States Court of International Trade or the 

United States Court of Appeals for the Federal Circuit, except to the 

extent otherwise provided in a ruling published in the Customs Bulletin 

pursuant to Sec.  177.10(a) of this chapter:

    (a) Identical merchandise under decision favorable to Government. 

The principles of any court decision favorable to the Government shall 

be applied to all merchandise identical with that passed on by the court 

which is covered by unliquidated entries, whether for consumption or 

warehouse.

    (b) Similar merchandise under decision favorable to Government. The 

principles of any court decision favorable to the Government shall be 

applied to merchandise, though not identical with the merchandise the 

subject of the court's decision, if its classification is affected by 

such principles, provided that it has been entered or withdrawn for 

consumption after 30 days from the date of publication of the court's 

decision in the Customs Bulletin.

    (c) Higher rate. If a court decision overruling a protest contains a 

definite statement that a higher rate than that assessed by the port 

director was properly chargeable, such higher rate shall be applied to 

all merchandise, whether identical or similar to that passed on by the 

court, which is affected by the principles of the court's decision and 

which is entered or withdrawn for consumption after 30 days from the 

date of the publication of the court's decision in the Customs Bulletin.

    (d) American manufacturer's petition upheld. If the court upholds a 

petition made by an American manufacturer, producer, or wholesaler under 

the provisions of section 516, Tariff Act of 1930, as amended (19 U.S.C. 

1516), the principles of the court's decision shall be applicable to all 

merchandise of that character which is entered or withdrawn for 

consumption after the date of publication of the court's decision in the 

Customs Bulletin. The liquidation of entries covering merchandise of 

that character made after publication of the court's decision shall be 

suspended in accordance with Sec.  159.57 of this chapter pending any 

rehearing or review, then liquidated, or, if necessary, reliquidated in 

accordance with the final judicial decision.

    (e) Other decisions adverse to Government. Unless the Commissioner 

of Customs otherwise directs, the principles of any court decision 

adverse to the Government (except for a decision upholding an American 

manufacturer's petition as covered in paragraph (d) of this section) 

shall be applied to unliquidated entries and protested entries which 

have not been denied in whole or in part and in which the same issue is 

involved as soon as the time within which an application for a rehearing 

or review may be filed has expired without such application having been 

made. See Sec.  176.31 of this chapter for the treatment of entries 

which are the subject of a court decision.



[T.D. 73-175, 38 FR 17477, July 2, 1973, as amended by T.D. 75-186, 40 

FR 31928, July 30, 1975; T.D. 85-90, 50 FR 21430, May 24, 1985]