Technical Corrections: Matters Subject to Protest and Various Protest Time Limits, 2573-2578 [2011-679]

Agencies

• DEPARTMENT OF HOMELAND SECURITY
• U.S. Customs and Border Protection

[Federal Register Volume 76, Number 10 (Friday, January 14, 2011)]
[Rules and Regulations]
[Pages 2573-2578]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-679]


=======================================================================
-----------------------------------------------------------------------

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 non-substantive 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,

[[Page 2574]]

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, Sec.  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 Sec.  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 Sec.  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 Sec.  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 Sec.  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 Sec.  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

[[Page 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 Sec.  
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 Sec. Sec.  
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 Sec.  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

0
1. The general authority citation for part 145 and the sectional 
authority citations for Sec. Sec.  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;
* * * * *


0
2. In Sec.  145.22:
0
a. The introductory text is amended by adding, after the word 
``entry'', the

[[Page 2576]]

following language, ``made before December 18, 2004'';
0
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
0
c. Paragraph (c) is amended by adding, after the first sentence, two 
sentences to read as follows:


Sec.  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.


0
3. In Sec.  145.23:
0
a. The first sentence is amended by adding, after the word ``entry'' 
the following language, ``made before December 18, 2004'';
0
b. The second sentence is amended by removing the word ``shall'' and 
adding in its place the word ``must''; and
0
c. The third sentence is removed and two sentences are added in its 
place to read as follows:


Sec.  145.23  Time limits.

    * * * For a mail entry made before December 18, 2004, protests 
under Sec.  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 Sec.  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


0
4. The general authority citation for part 159 and the sectional 
authority citation for Sec.  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;
* * * * *


Sec.  159.1  [Amended]

0
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''.


Sec.  159.6  [Amended]

0
6. In Sec.  159.6:
0
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''.
0
b. The introductory text to paragraph (b) is amended by removing the 
word ``shall'' and adding in its place the word ``will'';
0
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'';
0
d. Paragraph (b)(2) is amended by removing the word ``shall'' and 
adding in its place the word ``will'';
0
e. Paragraph (c) is amended by removing the word ``shall'' each place 
it appears and adding in its place the word ``will''; and
0
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''.


Sec.  159.7  [Amended]

0
6. In Sec.  159.7:
0
a. Paragraphs (a) and (c) are amended by removing the word ``shall'' 
each place it appears and adding the word ``will''; and
0
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''.


Sec.  159.8  [Amended]

0
7. Section 159.8 is amended by removing the word ``shall'' and adding 
in its place the word ``will''.

0
8. In Sec.  159.9:
0
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'';
0
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'';
0
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'';
0
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'';
0
e. Paragraph (c)(2)(iii) is revised; and
0
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 Sec.  159.9(c)(2)(iii) read as follows:


Sec.  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.
* * * * *


Sec.  159.10  [Amended]

0
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''.


Sec.  159.11  [Amended]

0
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''.


Sec.  159.12  [Amended]

0
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

0
12. The authority citation for part 173 continues to read as follows:

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


[[Page 2577]]




Sec.  173.0  [Amended]

0
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''.


Sec.  173.3(b)  [Amended]

0
14. Section 173.3(b) is amended by removing the word ``shall'' and 
adding in its place the word ``will''.

0
15. Section 173.4 is revised to read as follows:


Sec.  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 
Sec. Sec.  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.


Sec.  173.5  [Amended]

0
16. In Sec.  173.5:
0
a. The first sentence is amended by adding, after the word ``if'', the 
following language, ``entry was made before December 18, 2004 and''; 
and
0
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

0
17. The authority citation for part 174 continues to read as follows:


    Authority:  19 U.S.C. 66, 1514, 1515, 1624.
0
18. Section 174.11 is revised to read as follows:

Sec.  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 Sec.  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)).

0
19. Section 174.12, paragraphs (b), (e) introductory text, (e)(1), and 
(e)(2), are revised to read as follows:


Sec.  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

[[Page 2578]]

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 Sec. Sec.  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
* * * * *

0
20. Section 174.14, paragraphs (a) and (b) are revised to read as 
follows:


Sec.  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 Sec.  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 Sec.  174.12(e) has expired, see Sec.  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.
* * * * *

0
21. Section 174.22, paragraph (a) is revised to read as follows:


Sec.  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.
* * * * *

0
22. Section 174.32 is revised to read as follows:


Sec.  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