HQ 966916

September 1, 2004

CLA-2: RR:CR:TE 966916 KSH

CATEGORY: Classification

TARIFF NO.: 6110.20.2075, 6111.20.6040,

6204.62.4050, 6102.20.0020

# Area Director

JFK International Airport Area\
C/O Chief, Liquidation and Protest Branch

Customs and Border Protection

Building 77

JFK International Airport

Jamaica, New York 11430

RE: Application for Further Review of Protest 4701-03-101514

Dear Area Director:\
\
This is in reply to your correspondence forwarding Application for
Further Review of Protest (AFR) 4701-03-101514, filed by Sandler, Travis
& Rosenberg, on behalf of Mamiye Brothers Inc.

FACTS:

The protest is against Customs and Border Protection's (CBP)
classification of one entry of girls' upper body garments, babies'
garments and pants under subheadings 6110.20.2075, 6111.20.6040,
6204.62.4050 and 6102.20.0020 of the Harmonized Tariff Schedule of the
United States (HTSUS).

Protestant entered the merchandise subject to this protest free of duty
in subheading 9819.11.12, HTSUS. However, the merchandise was liquidated
under subheadings 6110.20.2075, 6111.20.6040, 6204.62.4050 and
6102.20.0020, HTSUS. Liquidation of the entry occurred on September 5,
2003.

Protestant filed a protest with an application for further review on
November 25, 2003, challenging the decision of the Port Director not to
accord the merchandise the benefits of the African Growth and
Opportunity Act (AGOA) and declining to liquidate the merchandise in
subheading 9819.11.12, HTSUSA. The importer's AFR request was approved.
The protest was timely filed pursuant to 19 U.S.C. 1514(c)(3) and 19
C.F.R. 174.12(e)(1).

In support of protestant's application for further review, protestant
alleges that the application for further review involves questions of
law or fact which have not been ruled upon by the Commissioner of
Customs or his designee or by the Customs courts.

ISSUE:\
\
Does AFR 4701-03-101514 satisfy the criteria for further review under 19
CFR §§174.24 and 174.25?

LAW AND ANALYSIS:\
\
Section 174.24 of the Customs Regulations (19 CFR §174.24) lists the
criteria for granting an AFR. It states that an AFR will be granted when
the decision against which the protest was filed:

> 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;
>
> 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;
>
> 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
>
> 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 §177.11(b)(5) of this chapter.

Additionally, Section 174.25(b)(3) of the Customs Regulations (19 CFR
§174.25(b)(3)) provides, in pertinent part, that an application for
further review shall contain a statement of any facts or additional
legal arguments, not part of the record, upon which the protesting party
relies, including the criterion set forth in §174.24 which justifies
further review.

Protestant has not provided any criterion set forth in 19 CFR 174.24
which would justify further review. Protestant states that further
review is warranted because it involves questions of law or fact which
have not been ruled upon by CBP, however, protestant has not provided
this office with information indicating which question of law or fact
has not been ruled upon. Protestant must provide specific information to
meet its claim that AFR is warranted. See 19 CFR 174.25(b)(3); HQ
966550, dated August 22, 2003 and HQ 966810 dated December 10, 2003.

Accordingly, we find that the protestant fails to meet the criteria of
19 CFR §174.24 and the justification requirements of 19 CFR
§174.25(b)(3), and that further review of the AFR is not warranted.

HOLDING:

Protest number 4701-03-101514 does not meet the criteria for further
review under 19 CFR §174.24 and 19 CFR §174.25. The application for
further review should not have been approved. We are returning the
protest file to your office for appropriate action.

In accordance with the Protest/Petition Processing Handbook, (CIS HB,
January 2002, pp 18 and 21), you are to mail this decision, together
with the Customs Form 19, to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry in accordance
with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of Regulations and
Rulings will make the decision available to CBP personnel, and to the
public on the CBP Home Page on the World Wide Web at www.cbp.gov, by
means of the Freedom of Information Act, and other methods of public
distribution.

> Sincerely,
>
> Myles B. Harmon, Director
>
> Commercial Rulings Division