[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: 19CFR174.26]



[Page 327]

 

                        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.  174.26  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. 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.