[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: 19CFR174.24]



[Page 326]

 

                        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 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 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]