We wish to see the following items protested by you immediately in order to protect your right to partake of any beneficial outcome of the ongoing litigation.  Failure to protest within 90 days of liquidation precludes your participation in any Court ordered relief. Don't leave your money on the table!

CLASSIFICATION CASES

Frozen Danish pastries

Assessed 1901.90.9095, as other food preparations

Claimed 1905.90.1041, as frozen pastries

Prepared foodstuffs [1]

Assessed 2008.92.10, as other mixtures of fruit, nuts and other edible parts of plants; 1904.20.10, as prepared foods obtained from unroasted cereal flakes

Claimed 1904.10.00, as prepared foods obtained by the swelling or roasting of cereals

Halogenated derivative of acetic acid (trifluoroacetic)

Assessed 2915.90.1800, as other saturated monocarboxylic acids

Claimed 2915.21.0000, as acetic acid; 2915.29.5000, as aceticanhydride

Inks

Assessed 3204.19.40, as other solvent dyes and preparations based thereon: products described in additional U.S note 3 to section VI; 3204.19.50, as ditto: other

Claimed 3215.90.50, as other printing, writing or drawing ink

Zinc sulfides doped for electronic uses

Assessed 3206.50.00, as inorganic products used as luminophores

Claimed 3818.00.00, as chemical elements doped for use in electronics

Photoresist and other photographic chemicals

Assessed 3707.90.30, as chemical preparations for photographic uses

Claimed 3707.10.10, as sensitizing emulsions

Acrylic polymer

Assessed 3906.90.2000, as acrylic polymers in primary forms ... plastics

Claimed 3906.90.5000, ditto ... other

Christmas articles, ornaments & other festive articles

Assessed 3926.40.00, as other ornamental articles of plastic; 9505.10.40, as other articles for Christmas festivities of plastic

Claimed 9505.10.10, as Christmas ornaments, of glass; 9505.10.15, as Christmas ornaments of wood; 505.10.25, as Christmas ornaments of other materials (with duty-free entry under 9902.95.05 if imported on or before 12/31/92)

Festive bows

Assessed 3926.40.00, as other ornamental articles of plastic; 6307.90.99, as other made up articles

Claimed 9505.10.25, as other Christmas ornaments; 9505.90.60, as other festive articles

Playhouses and slumber tents

Assessed 3926.90.9890, as other articles of plastics; 3924.90.5500, as other household articles of plastics [2]

Claimed 9503.90.0030, as other toys

Handbags, travel and sports bags

Assessed 4202.29.90, as other cases with outer surface of textile materials; 4202.22.15, as handbags with outer surface of plastic sheeting; 4202.32.20, as other articles of a kind normally carried in a handbag with outer surface of plastic sheeting; 4202.92.45, as travel, sports & similar cases with outer surface of textile materials

Claimed 3926.90, as various other articles of plastics

Articles of leather

Assessed 4202.91.0090, as other bags with outer surface of leather

Claimed 4205.00.8000, as other articles of leather

Coin boxes

Assessed 4202.92.90, as other cases

Claimed 7612.90.10, as other aluminum casks; 7310.29.00, as other containers; 4823.90.85, as other articles of paper

Metal and plastic presentation boxes

Assessed 4202.92.90, as other cases

Claimed 7310.29.00, as other containers; 3923.90.00, as other articles for the conveyance or packing of goods

PVC cosmetic bags

Assessed 4202.92.9040, as other cases with outer surface of plastic sheeting; 4202.12.2085, as ditto with outer surface of plastics; 4202.12.4000, as ditto with outer surface of cotton; etc.

Claimed 4202.32.1000, as other articles of a kind normally carried in a handbag with outer surface of reinforced or laminated plastic; 4202.32.2000, as ditto with outer surface of plastic sheeting

Plywood (virola)

Assessed 4412.12.2060, as plywood with at least one outer ply of non-coniferous wood [3]

Claimed 4412.11.2060, as plywood with at least one outer ply of the following tropical woods ... Baboen

Day planners

Assessed 4820.10.00, as diaries and address books

Claimed 4820.10.40, as other diaries and similar articles

Ceramic wall & floor tiles

Assessed 532.24, as other glazed ceramic tiles, floor and wall tiles

Claimed A523.94, as other mineral substances and articles of mineral substances; decorated

Needled auto underlay

Assessed 5602.10.9090, as other felt, whether or not impregnated, coated, covered or laminated

Claimed 5603.00.1010, as wool nonwovens, whether or not impregnated, coated, covered or laminated

Christmas, Easter, Fourth of July, etc. dhurries, placemats, napkins and table runners

Assessed 5702.99.10, as textile floor coverings, of cotton; 6302.51.20, as other table linen, of cotton, plain woven; 6302.51.40, as other table linen, of cotton, other

Claimed A9505.10.50, as festive articles; A9505.90.60, as parts and accessories of festive articles

Athletic footwear

Assessed 6402.99.90, as footwear in which the upper and outer sole's external surface is rubber and/or plastics, not covering the ankle, not having uppers of which over 90% of the ESAU is rubber or plastics, which has a foxing-like band, valued over $12.00 per pair

Claimed 6402.99.15, as footwear with uppers of which over 90% of the ESAU is rubber or plastics, except footwear having a foxing or foxing-like band designed to be worn over or, in lieu of, other footwear

Clay tile

Assessed 6908.90.00, as other glazed ceramic paving, hearth or wall tiles

Claimed 6815.99.40, as other articles of other mineral substances

Bottles, jars, pots, preserving jars, etc.

Assessed Heading 7013, as glassware of a kind used for indoor decoration or similar purposes (other than that of heading 7010 or 7018)

Claimed Heading 7010, as glass containers used for the conveyance/ packing of goods

Screws & bolts

Assessed 7318.15.50, as studs; 7318.15.60, as other screws with shanks of diameter less than 6mm; 7318.15.80, as other screws with shanks of diameter of 6mm or greater

Claimed 7318.15.20, as bolts with shanks of diameter less than 6mm; 7318.15.40, as machine screws

Tractor loader backhoes

Assessed 8429.51.10, as wheel-type front-end shovel loaders [4]

Claimed 8701.90.10, as other tractors suitable for agricultural use

Gas-operated machinery for welding & cutting

Assessed 8461.90.00, as other machine tools for planing, shaping, etc.; 8461.90.80, as other machine tools working by removing metal; 8466.93.70, as parts for use with lathes of Heading 8458; 8466.93.90, as parts for machine tools for working metal

Claimed 8468.20.50, as other gas-operated machinery; 8468.90.50, as other parts of hand-controlled machinery

Power takeoff clutch/brakes

Assessed 8505.20.00, as electromagnetic couplings, clutches and brakes

Claimed 8708.39.10/8708.99.10, as parts of tractors suitable for agricultural use

Computer hard disk cartridges

Assessed 8523.20.00, as magnetic discs

Claimed 8473.30.40, as parts and accessories of machines of heading 8471 (with allowance for value of U.S.-origin components)

Camcorders

Assessed 8525.30.00, as television cameras

Claimed 8521.10.00, as video recording apparatus; 8543.80.90, as other electrical machines having individual functions [5]

Articles for handicapped persons

Assessed 8533.40.0070, as variable resistors, including rheostats and potentiometers

Claimed 9817.00.9600, as articles specially designed for handicapped persons

LCD modules

Assessed 9013.80.6000, as other optical appliances and instruments

Claimed 8531.20.0020, as indicator panels incorporating liquid crystal devices

Pacemaker leads, programmers, simulators and components

Assessed 9021.90.4080, as parts and accessories for pacemakers for stimulating heart muscles

Claimed 9817.00.96, as articles designed specially for handicapped persons

Toys

Assessed 9502.10.4000, as dolls representing human beings

Claimed 9503.49.00, as scale models; 9503.70.80, as other toys put up in sets

Electronic speedometers, monitors

Assessed 9506.91.0030, as accessories of general physical exercise equipment

Claimed 9029.20.4080, as other speedometers; 9029.10.80, as revolution counters

Protective gear

Assessed 9506.99.60, as accessory articles for general physical exercise

Claimed 9506.70.20, as accessories of roller skates

VALUATION CASES

Miscellaneous merchandise

Appraised Value of the "middleman" sale of merchandise which preceded its exportation to the U.S.

Claimed Value of an antecedent sale for exportation to the U.S.

Defective merchandise; warranty allowance

Appraised Transaction value without an allowance for diminution in value related to defective merchandise

Claimed Transaction value with an allowance for diminution in value related to defective merchandise

Cotton woven trousers

Appraised Various unit values without deduction for cost/value of U.S. fabricated components (oven baking process is not "incidental to assembly")

Claimed Various unit values with deduction for cost/value of U.S. fabricated components

Wearing apparel

Appraised Various unit values without deduction for cost/value of U.S. fabricated components (stonewashing process is not "incidental to assembly")

Claimed Various unit values with deduction for cost/value of U.S. fabricated components

Textile fabrics

Appraised Sale price from VWP of America to U.S. customers, less non-dutiable charges

Claimed Sale price from Victor Woolen Products, Ltd. to VWP of America

Beer made from malt

Appraised Invoice value

Claimed Appraised value reduced by the amount of reimbursed duty

Wearing apparel

Appraised Invoice unit values, net packed

Claimed Invoice unit values, less allowance for defective merchandise

Wearing apparel

Appraised Includes as "assist" material physically incorporated in imported merchandise plus value of material wasted during cutting process

Claimed Transaction value of merchandise excludes from "assists" material which is not physically incorporated in imported merchandise or consumed in production of imported merchandise

Herbicide

Appraised Transaction value under 19 U.S.C. 1401a(e); $6.35/kg

Claimed Transaction value or deductive value under 1 9 U.S.C. 1401a(b) or (d)

OTHER CASES

Kerosene type jet fuel

Issue: Whether the product, when withdrawn from Customs bonded warehouse (19 U.S.C. 1309) for use as aircraft supplies, is exempt from the Harbor Maintenance Tax imposed by 26 U.S.C. 4461

Unwrought aluminum

Issue: Whether merchandise qualifies for favorable duty treatment under the U.S.-Canada FTA; level of MPF assessment

Dry cleaning machinery

Issue: Whether liquidation and assessment of antidumping duties were barred by statute of limitations and entries liquidated as entered by operation of law pursuant to 19 U.S.C. 1504

Plastic pacifiers

Issue: Whether Austrian components undergo a substantial transformation during the course of processing in Hungary such that the final product (classifiable in 3926.90.15) qualifies for duty-free entry under GSP [6]

Vessel repair

Issue: Validity of Customs' revocation of interpretive rulings without following notice & comment requirements of 19 U.S.C. 1625(c); Texaco Marine Services, Inc. v. U.S., 17 CIT 139, 815 F.Supp. 1484 (1993), aff'd, 13 Fed. Cir. (T) ___, 44 F.3d 1539 (1994) (CR issues 268 and 361) was improperly applied, being limited to post-repair cleaning and protective coverings

Crankshafts

Issue Whether Brazil-origin forgings processed in Mexico into crank-shafts for vehicles of chapter 87, other than for internal combustion engines, meet the tariff shift requirements of NAFTA and qualify for preferential tariff treatment under 8483.10.3010

Limes

Issue Customs' refusal to reliquidate entries, pursuant to timely-filed requests to reliquidate under authority of 19 U.S.C. 1520(c)(1), to correct an acknowledged error in classification which was adverse to the importer [7]

Stainless steel products

Issue Drawback rates were not made available on scrap metal as valuable waste

Vessel repair

Issue Whether the noted entries were properly liquidated as dutiable

ENDNOTES:

1. Mueslix Crispy Blend Cereal; see HRL 955885 (Customs Record issue 578).

2. See HRL 961060, revoking HRL 959629 (Customs Record issues 536 and 498, respectively).

3. See HRLs 089032, 089315, 226410, 226431, 950606, 951832 and 955770 (Customs Record issues 294, 201, 455, 475, 236, 273 and 450, respectively).

4. See HRLs 951043, 955081, 956325 and 956372 (Customs Record issues 419, 323, 428 and 374, respectively).

5. See HRL 954548 (ruling on protest filed by US JVC Co.) and HRL 953835 (both in Customs Record issue 333); also see NYRL D81618 (ruling issued to Sony Corp. classifying camcorders as video recording apparatus in 8521.90.0000).

6. See HRL 558979; Internal Advice 48/94 (Customs Record issue 419).

7. See, inter alia, HRL 226536 (Customs Record issue 449) and HRLs 226452, 226453, 226454, 226455, 226456, 226479 and 226535 (Customs Record issue 450).