Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Rules and Regulations 2573 

Register on October 7, 2010, FR Doc. 

2010–25220, (75 FR 61933) on page 

61994, column 1, is corrected as 

follows: 

§ 71.1 [Amended] 

Paragraph 6004–Class E airspace areas 

designated as an extension to a class D or 

class E surface area 

* * * * * 

AWP RM E4 Kwajalein Island, Marshall 

Islands, RMI [Amended] 

Kwajalein Island, Bucholz AAF, RMI 

(Lat. 08°43′12′′ N., long. 167°43′54′′ E.) 

Kwajalein RBN 

(Lat. 08°43′15′′ N., long. 167°43′40′′ E.) 

That airspace extending upward from the 

surface within 2.2 miles each side of the 

Bucholz AAF 249° bearing, extending from 

the 4.3-mile radius of Bucholz AAF to 5.2 

miles west of the Bucholz AAF, and within 

3 miles each side of the 077° bearing from the 

Kwajalein RBN, extending from the 4.3-mile 

radius to 9.6 miles east of the RBN. This 

Class E airspace area is effective during the 

specific dates and times established in 

advance by a Notice to Airmen. The effective 

date and time will thereafter be continuously 

published in the Pacific Chart Supplement. 

* * * * * 

Paragraph 6005 Class E airspace areas 

extending upward From 700 feet or more 

above the surface of the earth 

* * * * * 

AWP RM E5 Kwajalein Island, Marshall 

Islands, RMI [Amended] 

Kwajalein Island, Bucholz AAF, RMI 

(Lat. 08°43′12′′ N., long. 167°43′54′′ E.) 

That airspace extending upward from 700 

feet above the surface within a 12-mile radius 

of Bucholz AAF. That airspace extending 

upward from 1,200 feet above the surface 

within a 100-mile radius of Bucholz AAF. 

Issued in Washington, DC, on January 12, 

2011. 

Edith V. Parish, 

Manager, Airspace, Regulation and ATC 

Procedures Group. 

[FR Doc. 2011–867 Filed 1–12–11; 11:15 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

19 CFR Parts 145, 159, 173 and 174 

[CBP Dec. 11–02] 

Technical Corrections: Matters Subject 

to Protest and Various Protest Time 

Limits 

AGENCIES: Customs and Border 

Protection, Department of Homeland 

Security. 

ACTION: Final rule. 

SUMMARY: This document amends title 

19 of the Code of Federal Regulations 

(19 CFR) by making technical 

corrections to certain protest provisions 

within part 174. The technical 

corrections are necessary to conform 19 

CFR to reflect amendments to part 174’s 

underlying statutory authority effected 

by the Customs Modernization 

provisions of the North American Free 

Trade Agreement (NAFTA) 

Implementation Act, the Miscellaneous 

Trade and Technical Corrections Act of 

1999, and the Miscellaneous Trade and 

Technical Corrections Act of 2004. This 

document also makes related 

conforming changes to other provisions 

within 19 CFR, as necessitated by these 

statutory amendments, as well as nonsubstantive editorial and nomenclature 

changes. 

DATES: The final rule is effective on 

January 14, 2011. 

FOR FURTHER INFORMATION CONTACT: Julia 

H. Rieper, Entry Process and Duty 

Refunds Branch, Regulations and 

Rulings, Office of International Trade, 

Customs and Border Protection, Tel. 

(202) 325–0226. 

SUPPLEMENTARY INFORMATION: 

Background 

This document amends title 19 of the 

Code of Federal Regulations (19 CFR) by 

making technical corrections to certain 

protest provisions within part 174 and 

certain related provisions in parts 145, 

159 and 173. The technical corrections 

are necessary to conform 19 CFR to 

reflect amendments to part 174’s 

underlying statutory authority effected 

by the Customs Modernization (Mod 

Act) provisions of the North American 

Free Trade Agreement (NAFTA) 

Implementation Act (Pub. L. 103–182, 

107 Stat. 2057), the Miscellaneous Trade 

and Technical Corrections Act of 1999 

(Pub. L. 106–36, 113 Stat. 127), and the 

Miscellaneous Trade and Technical 

Corrections Act of 2004 (Pub. L. 108– 

429, 118 Stat. 2434). Any amendments 

to the CBP regulations, including 

regulations amended by this notice, that 

require statutory interpretation will not 

be included in this technical corrections 

document and will be published in a 

separate proposed rulemaking. 

The statutory amendments affect, in 

pertinent part, the types of matters 

subject to protest, the time required for 

allowing or denying an application for 

further review of a protest, and various 

other protest time limits. This document 

also makes non-substantive editorial 

and nomenclature changes to reflect the 

transfer of the legacy U.S. Customs 

Service of the Department of the 

Treasury to the Department of 

Homeland Security (DHS) and the 

subsequent renaming of the agency as 

U.S. Customs and Border Protection. 

Statutory Changes 

Section 514 of the Tariff Act of 1930, 

as amended (19 U.S.C. 1514), provides 

that certain specified decisions made by 

CBP can be protested before becoming 

final. Section 515 of the Tariff Act of 

1930, as amended (19 U.S.C. 1515), sets 

forth standards governing the 

administrative review of protests filed 

under section 514. Section 504 of the 

Tariff Act of 1930, as amended (19 

U.S.C. 1504), prescribes the limitations 

on liquidation. Regulations 

implementing these statutes are 

contained in parts 159 and 174 of title 

19 of the CFR. 

The Mod Act 

Section 645 of the Mod Act amended 

section 514(c)(1) (19 U.S.C. 1514(c)(1)) 

by recasting the first sentence in order 

to, among other things, permit the 

transmission of a protest to CBP 

‘‘electronically pursuant to an electronic 

data interchange system.’’ Section 618 of 

the Mod Act also repealed section 521 

(19 U.S.C. 1521), which provided for the 

reliquidation of an entry on account of 

fraud. 

The Miscellaneous Trade and 

Technical Corrections Act of 1999 

Section 2408(b) of the Miscellaneous 

Trade and Technical Corrections Act of 

1999 (‘‘Trade Act of 1999’’) amended 

section 514(a)(7) by the addition of a 

reference to subsection (d) of section 

520 of the Tariff Act of 1930, as 

amended (19 U.S.C. 1520(d)), thereby 

including as a protestable decision a 

refusal to reliquidate an entry in 

response to a post-importation NAFTA 

claim. 

The Miscellaneous Trade and 

Technical Corrections Act of 2004 

The Miscellaneous Trade and 

Technical Corrections Act of 2004 

(‘‘Trade Act of 2004’’) amended several 

statutes that impact the manner by 

which CBP administers protests. In this 

regard, the following is noted: 

1. Section 2105 of the Trade Act of 

2004 repealed section 520(c) of the 

Tariff Act of 1930 (19 U.S.C. 1520(c)), 

thereby removing CBP’s authority, in 

situations where a valid protest has not 

been filed, to reliquidate an entry to 

correct clerical errors, mistakes of fact, 

and other inadvertences for entries 

made on or after December 18, 2004; 

2. Section 2103 of the Trade Act of 

2004 amended 19 U.S.C. 1514 and 1515: 

i. To clarify that filing a protest is 

necessary to challenge clerical errors, 


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2574 Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Rules and Regulations 

mistakes of fact and other inadvertences 

for entries made on or after December 

18, 2004. 

ii. To extend the time to file and 

amend a protest from 90 days to 180 

days after the date of liquidation or 

reliquidation, or date of the decision, 

order, or finding being protested for 

entries made on or after December 18, 

2004; 

iii. To extend the time for a surety to 

file a protest from 90 days to 180 days 

from the date of mailing of the notice of 

demand for payment against its bond for 

entries made on or after December 18, 

2004; and 

iv. To change the time to file a request 

for accelerated disposition of a protest 

from after 90 days of the filing of the 

protest to any time concurrent with or 

following the filing of a protest for 

entries made on or after December 18, 

2004; 

3. Section 1563(e) of the Trade Act of 

2004 amended 19 U.S.C. 1504(a) to 

more specifically describe ‘‘entries’’ as 

‘‘entries for consumption’’ and identify 

‘‘entries or claims for drawback’’ as 

subject to liquidation by operation of 

law. 

Explanation of Amendments 

CBP has determined that the 

amendments to 19 U.S.C. 1504, 1514, 

and 1515, and repeal of 19 U.S.C. 

1520(c) and 1521, as discussed above, 

require conforming technical 

corrections to the regulations. These 

changes are discussed in more detail 

below. 

I. Part 174—Protests 

Section 174.11 

Section 174.11 (19 CFR 174.11) 

identifies matters that are subject to 

protest. Existing paragraphs (a) through 

(g) set forth protestable decisions that 

are administrative in nature. 

This document revises the overall 

structure of this provision to reflect the 

amendments to 19 U.S.C. 1514 effected 

by section 2103 of the Trade Act of 

2004. Specifically, § 174.11 is 

restructured to clarify that clerical 

errors, mistakes of fact, and other 

inadvertences are protestable under 

section 1514 in addition to the existing 

administrative matters that are currently 

identified as being subject to protest 

pursuant to the statute. The changes are 

described below: 

1. This document adds a new 

paragraph (a) entitled, ‘‘[C]lerical errors, 

mistakes of fact, and other 

inadvertences,’’ to accurately reflect the 

scope of matters subject to protest under 

this section. While the amendments to 

19 U.S.C. 1514 effected by section 2103 

of the Trade Act of 2004 only apply to 

merchandise entered, or withdrawn 

from warehouse for consumption, on or 

after December 18, 2004, protests filed 

under paragraph (a) are applicable to 

any entries, liquidations, or 

reliquidations made before or after this 

date. However, any entries, liquidations, 

or other customs transactions made 

prior to December 18, 2004, also remain 

subject to reliquidation under § 173.4 

which implemented section 520(c) of 

the Tariff Act of 1930. 

2. This document creates a new 

heading text for paragraph (b) entitled 

‘‘[A]dministrative Decisions’’ and 

existing paragraphs (a) through (g) are 

redesignated as paragraphs (b)(1) 

through (b)(7) and a new paragraph 

(b)(8) is added to reflect the amendment 

of 19 U.S.C. 1514(a)(7) made by section 

2408(b) of the Trade Act of 1999 

regarding post-importation NAFTA 

claims. The following additional 

amendments to these redesignated 

paragraphs are noted: 

i. In newly redesignated paragraph 

(b)(3), a reference to the ‘‘Secretary of 

Homeland Security’’ is added to reflect 

the delegation of authority over certain 

revenue functions from the Secretary of 

the Treasury to the Secretary of 

Homeland Security, effected by 

Treasury Department Order 100–16, 

dated May 15, 2003; and 

ii. In paragraph (b)(4), the words ‘‘or 

a demand for redelivery to CBP custody’’ 

and the words ‘‘except a determination 

that may be appealed under 19 U.S.C. 

1337’’ are added to the text to reflect the 

full terms of 19 U.S.C. 1514(a)(4). 

Section 174.12 

Section 174.12 (19 CFR 174.12), 

which sets forth the standards for the 

filing of protests, is amended as follows: 

1. Paragraph (b) is amended to 

conform the text to the Mod Act section 

645 amendment of 19 U.S.C. 1514 

which authorizes the electronic 

transmission of protests. As a 

consequence of this change, this 

paragraph is amended to state that 

electronic submissions are not required 

to be filed in quadruplicate; and 

2. Pursuant to section 2103 of the 

Trade Act of 2004, the introductory text 

to paragraph (e) is amended by changing 

the time for filing a protest from 90 days 

to 180 days for all merchandise entered, 

or withdrawn from warehouse for 

consumption, on or after December 18, 

2004. This document also amends 

paragraph (e)(1) to reflect the statutory 

changes to 19 U.S.C. 1514 effected by 

section 2103(2)(B)(ii) of the Trade Act of 

2004, which state that the 

aforementioned 180-day protest period 

runs from the date of liquidation or 

reliquidation, and not from the date of 

notice. Paragraph (e)(2) is amended by 

adding the words ‘‘or demanding 

redelivery to CBP custody’’ to conform 

to the change in newly redesignated 

§ 174.11(b)(4), and by clarifying that 

protest of a denial of a petition filed 

pursuant to section 520(c)(1), Tariff Act 

of 1930, as amended (19 U.S.C. 

1520(c)(1)), must be made within 90 

days of the denial and only for those 

denials that pertain to entries made 

before December 18, 2004. 

Section 174.14 

Section 174.14, which prescribes 

standards for the amendment of 

protests, is amended as follows: 

1. Paragraph (a), which prescribes the 

time for filing an amendment to a 

protest, is amended by changing the 

time to any time prior to the expiration 

of the 180-day period within which the 

protest may be filed pursuant to 

§ 174.12(e), but only for amendments to 

protests involving entries or other 

customs transactions made on or after 

December 18, 2004; and 

2. Paragraph (b) is amended to 

provide for the electronic amendment of 

protests (similar to the approach taken 

for the electronic filing of protests in 

§ 174.12(b), discussed above). 

Section 174.22 

Section 174.22, which concerns the 

accelerated disposition of protests, is 

amended to reflect the statutory 

amendment to 19 U.S.C. 1515(b) 

effected by section 2103 of the Trade 

Act of 2004. The amendment removes 

the 90-day time limit for filing a request 

for accelerated disposition (which 

applies to protests of decisions relating 

to entries made before December 18, 

2004) and replaces it with the 

opportunity to file concurrent with or 

any time following the filing of a protest 

of a decision relating to an entry made 

on or after December 18, 2004. 

Section 174.32 

This section, which sets forth the time 

frame in which CBP must publish or 

otherwise make available protest review 

decisions, is amended to conform to the 

90-day deadline for publication/ 

availability set forth in 19 U.S.C. 1625 

as amended by section 623 of the Mod 

Act. We also are updating the reference 

to the rules that CBP follows on 

Freedom of Information Act requests in 

§ 174.32 since CBP has been 

organizationally aligned under the 

Department of Homeland Security since 

March 1, 2003. We are removing the 

reference to the Treasury Department’s 

disclosure regulations in title 31 of the 

CFR and adding in its place the DHS’s 


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Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Rules and Regulations 2575 

disclosure regulations of title 6 of the 

CFR. We note, however, that the 

publishing requirements of 5 U.S.C. 

552(a) referenced in § 174.32 are found 

in part 103 of title 19 CFR (see 19 CFR 

103.4) rather than in title 6 CFR part 5. 

II. Part 173—Administrative Review in 

General 

Part 173 of title 19 of the Code of 

Federal Regulations (19 CFR part 173) 

provides for, in pertinent part, the 

authority to correct a clerical error, 

mistake of fact, or other inadvertence in 

any entry, liquidation, or other CBP 

transaction under section 520(c)(1), 

Tariff Act of 1930, as amended. 

As noted above, section 2105 of the 

Trade Act of 2004 repealed section 

520(c) of the Tariff Act of 1930 (19 

U.S.C. 1520(c)), effective as of December 

18, 2004, for merchandise entered or 

withdrawn from warehouse for 

consumption. Accordingly, this 

document amends §§ 173.0 and 173.4 to 

reflect this fact and to state that 

authority exercised under 19 U.S.C. 

1520(c) only applies to any entry, 

liquidation, or other CBP transaction 

made before December 18, 2004. This 

document also amends § 173.0 by 

removing the language ‘‘and the power 

to reliquidate an entry on account of 

fraud’’ to reflect the repeal of 19 U.S.C. 

1521 effected by section 618 of the Mod 

Act. 

III. Part 145—Mail Importations 

The provisions of part 145 pertain to 

the importation of merchandise through 

the mails. Sections 145.22 and 145.23 

(19 CFR 145.22 and 145.23), which 

respectively set forth the procedures for 

obtaining administrative review of the 

duty assessed on mail importations and 

the applicable time limits for such 

review, are amended to reflect the new 

time periods within which to file a 

protest for mail entries made on or after 

December 18, 2004, as well as prior to 

that date. 

IV. Part 159—Liquidation of Duties 

Section 159.1 sets forth the definition 

of liquidation as the final computation 

or ascertainment of the duties (not 

including vessel repair duties) or 

drawback accruing on an entry. This 

provision is amended to conform to the 

amendments to 19 U.S.C. 1504 effected 

by section 1563(e) of the Trade Act of 

2004, which more specifically describe 

‘‘entries’’ as ‘‘entries for consumption’’ 

and identify ‘‘entries or claims for 

drawback’’ as subject to liquidation by 

operation of law. 

Section 159.6 sets forth the 

regulations applicable to situations 

where there is a difference between 

liquidated duties and estimated duties. 

Paragraph (b)(1) prescribes the terms 

applicable to reliquidation at the 

importer’s request. Due to the repeal of 

section 520(c) of the Tariff Act of 1930 

(19 U.S.C. 1520(c)) effected by section 

2105 of the Trade Act of 2004, 

paragraph (b)(1) is amended to reflect 

that reliquidation at the importer’s 

request for correction under 19 U.S.C. 

1520(c)) is only permitted for entries 

made before December 18, 2004. 

Section 159.9 prescribes the manner 

by which notice of liquidation of formal 

entries is provided to importers. 

Paragraph (c)(2) sets forth notice 

requirements applicable to entries that 

are liquidated by operation of law, as 

prescribed in section 504, Tariff Act of 

1930, as amended (19 U.S.C. 1504). The 

existing text of paragraph (c)(2)(iii) 

provides that a protest under 19 U.S.C. 

1514 and part 174 of this chapter must 

be filed within 90 days from the date the 

bulletin notice of liquidation of an entry 

by operation of law is posted or lodged 

in the customhouse. As noted above, the 

amendments to 19 U.S.C. 1514 made by 

the Miscellaneous Trade Act of 2004 

extend the protest period for an entry 

made on or after December 18, 2004, 

from 90 to 180 days commencing from 

the date of liquidation of an entry, and 

not from the date of notice of 

liquidation. For an entry made before 

December 18, 2004, the protest period 

remains at 90 days commencing from 

the date of liquidation of an entry by 

operation of law or within 90 days from 

the date the bulletin notice thereof is 

posted or lodged in the customhouse. 

This document makes conforming 

changes to paragraph (c)(2)(iii) to reflect 

the scope of section 1514, as amended. 

Inapplicability of Notice and Delayed 

Effective Date 

Because the technical corrections set 

forth in this document are necessary to 

conform parts 145, 159, 173 and 174 of 

title 19 of the CFR to reflect 

amendments to 19 U.S.C. 1514 and 1515 

effected by the Customs Modernization 

(Mod Act) provisions of the North 

American Free Trade Agreement 

(NAFTA) Implementation Act, the 

Miscellaneous Trade and Technical 

Corrections Act of 1999, and the 

Miscellaneous Trade and Technical 

Corrections Act of 2004, pursuant to 5 

U.S.C. 553(b)(B), CBP finds that good 

cause exists for dispensing with notice 

and public procedure as unnecessary. 

For this same reason, pursuant to 5 

U.S.C. 553(d)(3), CBP finds that good 

cause exists for dispensing with the 

requirement for a delayed effective date. 

The Regulatory Flexibility Act 

Because this document is not subject 

to the notice and public procedure 

requirements of 5 U.S.C. 553, it is not 

subject to the provisions of the 

Regulatory Flexibility Act (5 U.S.C. 601 

et seq.). 

Executive Order 12866 

As these amendments are technical 

corrections to the regulations to reflect 

statutory changes, these amendments do 

not meet the criteria for a ‘‘significant 

regulatory action’’ as specified in 

Executive Order 12866. 

Signing Authority 

This document is limited to technical 

corrections of the CBP regulations. 

Accordingly, it is being signed under 

the authority of 19 CFR 0.1(b)(1). 

List of Subjects 

19 CFR Part 145 

Customs duties and inspection, 

Imports, Reporting and recordkeeping 

requirements. 

19 CFR Part 159 

Customs duties and inspection, Entry 

procedures, Imports, Liquidation of 

entries for merchandise. 

19 CFR Part 173 

Administrative practice and 

procedure, Customs duties and 

inspection. 

19 CFR Part 174 

Administrative practice and 

procedure, Confidential business 

information, Customs duties and 

inspection, Protests, Reporting and 

recordkeeping requirements. 

Amendments to the Regulations 

For the reasons stated in the 

preamble, parts 145, 159, 173 and 174 

(19 CFR parts 145, 159, 173 and 174) are 

amended as set forth below. 

PART 145—MAIL IMPORTATIONS 

■ 1. The general authority citation for 

part 145 and the sectional authority 

citations for §§ 145.22 through 145.23 

are revised to read as follows: 

Authority: 19 U.S.C. 66, 1202 (General 

Note 3(i), Harmonized Tariff Schedule of the 

United States, 1624. 

* * * * * 

Sections 145.22 through 145.23 also issued 

under 19 U.S.C. 1501, 1514; 

* * * * * 

■ 2. In § 145.22: 

■ a. The introductory text is amended 

by adding, after the word ‘‘entry’’, the 


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2576 Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Rules and Regulations 

following language, ‘‘made before 

December 18, 2004’’; 

■ b. Paragraphs (a) and (b) are amended 

by removing the word ‘‘Customs’’ each 

place it appears and adding in its place 

the term ‘‘CBP’’; and 

■ c. Paragraph (c) is amended by adding, 

after the first sentence, two sentences to 

read as follows: 

§ 145.22 Procedures for obtaining 

administrative review. 

* * * * * 

(c) * * * For mail entries made before 

December 18, 2004, a protest must be 

filed no later than 90 days after payment 

of the duties by the addressee. All other 

mail entries must be protested within 

180 days after payment of the duties by 

the addressee. 

■ 3. In § 145.23: 

■ a. The first sentence is amended by 

adding, after the word ‘‘entry’’ the 

following language, ‘‘made before 

December 18, 2004’’; 

■ b. The second sentence is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘must’’; and 

■ c. The third sentence is removed and 

two sentences are added in its place to 

read as follows: 

§ 145.23 Time limits. 

* * * For a mail entry made before 

December 18, 2004, protests under 

§ 145.22(c) of this chapter must be filed 

no later than 90 days after payment of 

the duties by the addressee, but may be 

acted upon by CBP after expiration of 

that 90-day period. For a mail entry 

made on or after December 18, 2004, 

protests under § 145.22(c) of this 

chapter must be filed no later than 180 

days after payment of the duties by the 

addressee, but may be acted upon by 

CBP after expiration of that 180-day 

period. 

PART 159—LIQUIDATION OF DUTIES 

■ 4. The general authority citation for 

part 159 and the sectional authority 

citation for § 159.6 continue to read as 

follows: 

Authority: 19 U.S.C. 66, 1500, 1504, 1624. 

* * * * * 

Section 159.6 also issued under 19 U.S.C. 

1321, 1505; 

* * * * * 

§ 159.1 [Amended] 

■ 5. Section 159.1 is amended by 

removing the text following the word 

‘‘of’’ and adding in its place the 

language, ‘‘duties on entries for 

consumption or drawback entries’’. 

§ 159.6 [Amended] 

■ 6. In § 159.6: 

■ a. Paragraph (a) is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ and adding in its place the 

term ‘‘CBP’’. 

■ b. The introductory text to paragraph 

(b) is amended by removing the word 

‘‘shall’’ and adding in its place the word 

‘‘will’’; 

■ c. Paragraph (b)(1) is amended by 

adding, after the word ‘‘or’’, the 

following language, ‘‘, for entries made 

before December 18, 2004,’’; and by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

■ d. Paragraph (b)(2) is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

■ e. Paragraph (c) is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and 

■ f. Paragraph (d) is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ and adding in its place the 

word ‘‘customs’’. 

§ 159.7 [Amended] 

■ 6. In § 159.7: 

■ a. Paragraphs (a) and (c) are amended 

by removing the word ‘‘shall’’ each place 

it appears and adding the word ‘‘will’’; 

and 

■ b. Paragraph (b) is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’, and by 

removing the words ‘‘Customs duty’’ 

each place it appears and adding in 

their place the words ‘‘customs duty’’, 

and by removing the term ‘‘Customs 

custody’’ and adding in its place the 

words ‘‘CBP custody’’. 

§ 159.8 [Amended] 

■ 7. Section 159.8 is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’. 

■ 8. In § 159.9: 

■ a. Paragraph (a) is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; and by 

removing the word ‘‘Customs’’ and 

adding in its place the term ‘‘CBP’’; 

■ b. Paragraph (b) is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ each place it appears and 

adding in its place the word ‘‘customs’’; 

■ c. Paragraph (c)(1) is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ and adding in its place the 

term ‘‘CBP’’; 

■ d. Paragraphs (c)(2)(i) and (ii) are 

amended by removing the word ‘‘shall’’ 

each place it appears and adding in its 

place the word ‘‘will’’; 

■ e. Paragraph (c)(2)(iii) is revised; and 

■ f. Paragraph (d) is amended by 

removing the word ‘‘Customs’’ each 

place it appears and adding in its place 

the term ‘‘CBP’’; and by removing the 

word ‘‘shall’’ and adding in its place the 

word ‘‘will’’. 

The revisions to § 159.9(c)(2)(iii) read 

as follows: 

§ 159.9 Notice of liquidation and date of 

liquidation for formal entries. 

* * * * * 

(c) * * * 

(2) * * * 

(iii) Pursuant to section 514, Tariff 

Act of 1930, as amended (19 U.S.C. 

1514) and part 174 of this chapter, a 

protest of a decision relating to an entry 

made before December 18, 2004, must 

be filed within 90 days from the date of 

liquidation of an entry by operation of 

law or within 90 days from the date the 

bulletin notice thereof is posted or 

lodged in the customhouse, or, in the 

case of a protest of a decision relating 

to an entry made on or after December 

18, 2004, within 180 days from the date 

of liquidation of an entry by operation 

of law. 

* * * * * 

§ 159.10 [Amended] 

■ 9. Section 159.10 is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ each place it appears and 

adding in its place the term ‘‘CBP’’. 

§ 159.11 [Amended] 

■ 10. Section 159.11 is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ each place it appears and 

adding in its place the term ‘‘CBP’’. 

§ 159.12 [Amended] 

■ 11. Section 159.12 is amended by 

removing the word ‘‘shall’’ each place it 

appears and adding in its place the 

word ‘‘will’’; and by removing the word 

‘‘Customs’’ each place it appears and 

adding in its place the term ‘‘CBP’’. 

PART 173—ADMINISTRATIVE REVIEW 

IN GENERAL 

■ 12. The authority citation for part 173 

continues to read as follows: 

Authority: 19 U.S.C. 66, 1501, 1520, 1624. 


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Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Rules and Regulations 2577 

§ 173.0 [Amended] 

■ 13. Section 173.0 is amended by 

adding after the word ‘‘amended,’’ the 

language, ‘‘for entries made before 

December 18, 2004, and’’; and by 

removing the language ‘‘, and the power 

to reliquidate an entry on account of 

fraud’’. 

§ 173.3(b) [Amended] 

■ 14. Section 173.3(b) is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’. 

■ 15. Section 173.4 is revised to read as 

follows: 

§ 173.4 Correction of clerical error, 

mistake of fact, or inadvertence. 

(a) Authority to review and correct 

entries of merchandise made, or 

withdrawn from warehouse for 

consumption, before December 18, 

2004. Even though a valid protest was 

not filed, the port director, upon timely 

application and for entries of 

merchandise made, or withdrawn from 

warehouse for consumption, before 

December 18, 2004, may correct 

pursuant to section 520(c)(1), Tariff Act 

of 1930, as amended, a clerical error, 

mistake of fact, or other inadvertence 

meeting the requirements of paragraph 

(a)(1) of this section, by reliquidation or 

other appropriate action. 

(1) Transactions that may be 

corrected. Correction may be made to 

any entry, liquidation, or other customs 

transaction made before December 18, 

2004, if the clerical error, mistake of 

fact, or other inadvertence: 

(i) Does not amount to an error in the 

construction of a law; 

(ii) Is adverse to the importer; and 

(iii) Is manifest from the record or 

established by documentary evidence. 

(2) Limitation on time for application. 

A clerical error, mistake of fact, or other 

inadvertence meeting the requirements 

of paragraph (a)(1) of this section must 

be brought to the attention of the 

director of the port of entry or other 

appropriate CBP officer within 1 year 

after the date of liquidation or exaction. 

The party requesting reliquidation 

under this section must state, to the best 

of his or her knowledge, whether the 

entry for which correction is requested 

is the subject of a drawback claim, or 

whether the entry has been referenced 

on a certificate of delivery or certificate 

of manufacture and delivery so as to 

enable a party to make such entry the 

subject of drawback (see §§ 181.50(b) 

and 191.81(b) of this chapter). 

(b) Entries of merchandise made, or 

withdrawn from warehouse for 

consumption, on or after December 18, 

2004. For merchandise entered, or 

withdrawn from warehouse for 

consumption, on or after December 18, 

2004, CBP does not have the authority, 

in situations where a valid protest has 

not been filed, to reliquidate an entry to 

correct a clerical error, mistake of fact, 

or other inadvertence. For merchandise 

entered or withdrawn from warehouse 

for consumption on or after December 

18, 2004, and except as provided for in 

sections 501 (relating to voluntary 

reliquidations), 516 (relating to petitions 

by domestic interested parties), and 520 

(related to refunds) of the Tariff Act of 

1930, as amended, a CBP decision 

involving any clerical error, mistake of 

fact, or other inadvertence, whether or 

not resulting from or contained in an 

electronic submission, that is adverse to 

the importer in any entry, liquidation or 

reliquidation, may be corrected by 

protest only. See 19 CFR 174.11. 

(c) ‘‘Liquidation’’ includes 

reliquidation. ‘‘Liquidation,’’ as used in 

this section, includes reliquidation of an 

entry. 

§ 173.5 [Amended] 

■ 16. In § 173.5: 

■ a. The first sentence is amended by 

adding, after the word ‘‘if’’, the following 

language, ‘‘entry was made before 

December 18, 2004 and’’; and 

■ b. The second sentence is amended by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; and by 

removing the word ‘‘Customs’’ and 

adding in its place the term ‘‘CBP’’. 

PART 174—PROTESTS 

■ 17. The authority citation for part 174 

continues to read as follows: 

Authority: 19 U.S.C. 66, 1514, 1515, 1624. 

■ 18. Section 174.11 is revised to read 

as follows: 

§ 174.11 Matters subject to protest. 

The following decisions of CBP, 

including the legality of all orders and 

findings entering into those decisions, 

may be protested under the provisions 

of section 514, Tariff Act of 1930, as 

amended (19 U.S.C. 1514): 

(a) Clerical errors, mistakes of fact, 

and other inadvertences. Except as 

provided for in sections 501 (relating to 

voluntary reliquidations), 516 (relating 

to petitions by domestic interested 

parties), and 520 (related to refunds) of 

the Tariff Act of 1930, as amended), any 

clerical error, mistake of fact, or other 

inadvertence, whether or not resulting 

from or contained in an electronic 

submission, that is adverse to the 

importer in any entry, liquidation or 

reliquidation is subject to protest. In 

addition, any entry, liquidation, or other 

CBP transaction that occurred prior to 

December 18, 2004, also may be the 

subject of a reliquidation request made 

pursuant to the terms set forth in § 173.4 

(19 CFR 173.4). 

(b) Administrative decisions. CBP 

administrative decisions involving the 

following subject matters are subject to 

protest: 

(1) The appraised value of 

merchandise; 

(2) The classification and rate and 

amount of duties chargeable; 

(3) All charges or exactions of 

whatever character, including the 

accrual of interest, within the 

jurisdiction of the Secretary of 

Homeland Security or the Secretary of 

the Treasury; 

(4) The exclusion of merchandise 

from entry, delivery, or a demand for 

redelivery to CBP custody under any 

provision of the customs laws except a 

determination that may be appealed 

under 19 U.S.C. 1337; 

(5) The liquidation or reliquidation of 

an entry, or any modification of an 

entry; 

(6) The refusal to pay a claim for 

drawback; 

(7) The refusal to reliquidate an entry 

made before December 18, 2004, under 

section 520(c), Tariff Act of 1930, as 

amended (19 U.S.C. 1520(c)); or 

(8) The refusal to reliquidate an entry 

under section 520(d), Tariff Act of 1930, 

as amended (19 U.S.C. 1520(d)). 

■ 19. Section 174.12, paragraphs (b), (e) 

introductory text, (e)(1), and (e)(2), are 

revised to read as follows: 

§ 174.12 Filing of protests. 

* * * * * 

(b) Form and number of copies. A 

written protest against a decision of CBP 

must be filed in quadruplicate on CBP 

Form 19 or a form of the same size 

clearly labeled ‘‘Protest’’ and setting 

forth the same content in its entirety, in 

the same order, addressed to CBP. All 

schedules or other attachments to a 

protest (other than samples or similar 

exhibits) must also be filed in 

quadruplicate. A protest against a 

decision of CBP may also be transmitted 

electronically pursuant to any electronic 

data interchange system authorized by 

CBP for that purpose. Electronic 

submissions are not required to be filed 

in quadruplicate. 

* * * * * 

(e) Time of filing. Protests must be 

filed, in accordance with section 514, 

Tariff Act of 1930, as amended (19 

U.S.C. 1514), within 90 days of a 

decision relating to an entry made 

before December 18, 2004, or within 180 

days of a decision relating to an entry 


srobinson on DSKHWCL6B1PROD with RULES
2578 Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Rules and Regulations 

1Appendix B to PBGC’s regulation on Allocation 

of Assets in Single-Employer Plans (29 CFR part 

4044) prescribes interest assumptions for valuing 

benefits under terminating covered single-employer 

plans for purposes of allocation of assets under 

ERISA section 4044. Those assumptions are 

updated quarterly. 

made on or after December 18, 2004, 

after any of the following: 

(1) The date of notice of liquidation or 

reliquidation, or the date of liquidation 

or reliquidation, as determined under 

§§ 159.9 or 159.10 of this chapter; 

(2) The date of the decision, involving 

neither a liquidation nor reliquidation, 

as to which the protest is made (for 

example: The date of an exaction; the 

date of written notice excluding 

merchandise from entry, delivery or 

demanding redelivery to CBP custody 

under any provision of the customs 

laws; the date of written notice of a 

denial of a claim filed under section 

520(d), Tariff Act of 1930, as amended 

(19 U.S.C. 1520(d)), or; within 90 days 

of the date of denial of a petition filed 

pursuant to section 520(c)(1), Tariff Act 

of 1930, as amended (19 U.S.C. 

1520(c)(1)), relating to an entry made 

before December 18, 2004); or 

* * * * * 

■ 20. Section 174.14, paragraphs (a) and 

(b) are revised to read as follows: 

§ 174.14 Amendment of protests. 

(a) Time for filing. A protest may be 

amended at any time prior to the 

expiration of the period within which 

the protest may be filed under 

§ 174.12(e). The amendment may assert 

additional claims pertaining to the 

administrative decision that is the 

subject of the protest, or may challenge 

an additional administrative decision 

relating to the same category of 

merchandise that is the subject of the 

protest. For the presentation of 

additional grounds or arguments in 

support of a valid protest after the 

applicable protest period set forth in 

§ 174.12(e) has expired, see § 174.28. 

(b) Form and number of copies of 

amendment. If the protest was not filed 

electronically, an amendment to the 

protest must be filed in quadruplicate 

on CBP Form 19 or on a form of the 

same size, clearly labeled ‘‘Amendment 

to Protest’’ at the top of the form. 

Schedules or other attachments (other 

than samples or similar exhibits) must 

also be filed in quadruplicate. A protest 

that was transmitted to CBP 

electronically may be amended only 

through an electronic data interchange 

system authorized by CBP for that 

purpose. Electronic submissions are not 

required to be filed in quadruplicate. 

* * * * * 

■ 21. Section 174.22, paragraph (a) is 

revised to read as follows: 

§ 174.22 Accelerated disposition of 

protest. 

(a) Request for accelerated 

disposition. Accelerated disposition of a 

protest filed in accordance with section 

514, Tariff Act of 1930, as amended 

(19 U.S.C. 1514) may be obtained at any 

time after 90 days from the filing of such 

protest for entries made before 

December 18, 2004, or at any time 

concurrent with or following the filing 

of the protest for entries made on or 

after December 18, 2004, by filing by 

registered or certified mail a written 

request for accelerated disposition with 

the port director or other CBP officer 

with whom the protest was filed. 

* * * * * 

■ 22. Section 174.32 is revised to read 

as follows: 

§ 174.32 Publication. 

Within 90 calendar days after issuing 

a protest review decision, CBP will 

publish the decision in the Customs 

Bulletin or otherwise make it available 

for public inspection. Disclosure is 

governed by 6 CFR part 5 and 19 CFR 

part 103. 

Dated: January 10, 2011. 

Alan Bersin, 

Commissioner, U.S. Customs and Border 

Protection. 

[FR Doc. 2011–679 Filed 1–13–11; 8:45 am] 

BILLING CODE 9111–14–P 

PENSION BENEFIT GUARANTY 

CORPORATION 

29 CFR Part 4022 

Benefits Payable in Terminated SingleEmployer Plans; Interest Assumptions 

for Paying Benefits 

AGENCY: Pension Benefit Guaranty 

Corporation. 

ACTION: Final rule. 

SUMMARY: This final rule amends 

Pension Benefit Guaranty Corporation’s 

regulation on Benefits Payable in 

Terminated Single-Employer Plans to 

prescribe interest assumptions under 

the regulation for valuation dates in 

February 2011. Interest assumptions are 

also published on PBGC’s Web site 

(http://www.pbgc.gov). 

DATES: Effective February 1, 2011. 

FOR FURTHER INFORMATION CONTACT: 

Catherine B. Klion, Manager, Regulatory 

and Policy Division, Legislative and 

Regulatory Department, Pension Benefit 

Guaranty Corporation, 1200 K Street, 

NW., Washington, DC 20005, 202–326– 

4024. (TTY/TDD users may call the 

Federal relay service toll-free at 1–800– 

877–8339 and ask to be connected to 

202–326–4024.) 

SUPPLEMENTARY INFORMATION: PBGC’s 

regulation on Benefits Payable in 

Terminated Single-Employer Plans (29 

CFR part 4022) prescribes actuarial 

assumptions—including interest 

assumptions—for paying plan benefits 

under terminating single-employer 

plans covered by title IV of the 

Employee Retirement Income Security 

Act of 1974. 

PBGC uses the interest assumptions in 

Appendix B to part 4022 to determine 

whether a benefit is payable as a lump 

sum and to determine the amount to 

pay. Appendix C to part 4022 contains 

interest assumptions for private-sector 

pension practitioners to refer to if they 

wish to use lump-sum interest rates 

determined using PBGC’s historical 

methodology. Currently, the rates in 

Appendices B and C of the benefit 

payment regulation are the same. 

The interest assumptions are intended 

to reflect current conditions in the 

financial and annuity markets. 

Assumptions under the benefit 

payments regulation are updated 

monthly. This final rule updates the 

benefit payments interest assumptions 

for February 2011.1

The February 2011 interest 

assumptions under the benefit payments 

regulation will be 2.50 percent for the 

period during which a benefit is in pay 

status and 4.00 percent during any years 

preceding the benefit’s placement in pay 

status. In comparison with the interest 

assumptions in effect for January 2011, 

these interest assumptions represent an 

increase of 0.25 percent in the 

immediate annuity rate and are 

otherwise unchanged. 

PBGC has determined that notice and 

public comment on this amendment are 

impracticable and contrary to the public 

interest. This finding is based on the 

need to determine and issue new 

interest assumptions promptly so that 

the assumptions can reflect current 

market conditions as accurately as 

possible. 

Because of the need to provide 

immediate guidance for the payment of 

benefits under plans with valuation 

dates during February 2011, PBGC finds 

that good cause exists for making the 

assumptions set forth in this 

amendment effective less than 30 days 

after publication. 

PBGC has determined that this action 

is not a ‘‘significant regulatory action’’ 

under the criteria set forth in Executive 

Order 12866. 


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