[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: 19CFR174.2]



[Page 321]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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    (1) Articles excluded from entry or entered or withdrawn from 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    (2) Articles entered or withdrawn from warehouse for consumption 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    (3) Articles entered or withdrawn from warehouse for consumption 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    (4) Articles entered or withdrawn from warehouse for consumption 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articles entered or withdrawn from warehouse for consumption prior to 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 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withdrawn from warehouse for consumption prior to October 1, 1970, has 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]