HQ 223960: Internal Advice request concerning HQ 223160; mistake offact under 19 U.S.C. 1520(c)(1)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 223960

                          July 26, 1993

LIQ-9-01-CO:R:C:E 223960  SR

CATEGORY: Entry

District Director
Norfolk, VA 23510

RE:  Internal Advice request concerning HQ 223160; mistake  of
fact under 19 U.S.C. 1520(c)(1)

Dear Sir or Madam:

     We have reviewed your request for Internal Advice concerning
HQ 223160.  In HQ 223160, we determined that a mistake of fact
was made under 19 U.S.C. 1520(c)(1).  This finding was based on
the fact that the Customs officer who liquidated the merchandise
at issue was unaware at the time that a countervailing duty case
was pending.  Now you are informing us that the entries clearly
show that the merchandise was subject to countervailing duties
and that all facts necessary to make a determination regarding
the CVD status were conspicuously stated.  If this is the case
then the entries were either inadvertently liquidated or this
information was purposely ignored.  We are certain that the
information was not willfully ignored; therefore, our ruling HQ
223160, stands as issued.



                           Sincerely,


                                   John Durant