HQ 544282: Decision on Application for Further Review of Protest Nos. 3801-6-001225, 3801-6-001265, 3801-6-001162

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 544282
                                         544287
                                         544291


                                  February 28, 1989

          CLA-2  CO:R:CV:V  544282, 544287, 544291 VLB

          CATEGORY:  Valuation

          District Director of Customs
          Detroit, Michigan  48226-2568


          RE: Decision on Application for Further Review of Protest
              Nos. 3801-6-001225, 3801-6-001265, 3801-6-001162

          Dear Sir:

                These protests were filed against your decision in the
          liquidation of various entries made by --------------------------
          --------, a lumber distributor (hereinafter referred to as the
          "distributor").  The merchandise was appraised pursuant to
          section 402(f) of the Tariff Act of 1930, as amended by the Trade
          Agreements Act of 1979 (19 U.S.C. 1401a(f);TAA).

                The merchandise in question is waferboard (particle board)
          that was manufactured in Canadian mills.  The valuation of
          Canadian waferboard is the subject of hundreds of protests
          arising out of the various importers' manner of doing business.

                Recently, Headquarters issued ruling 544284, dated January
          26, 1989.  In that ruling, we held that the importer failed to
          submit any documentation or explanation supporting its claim that
          its waferboard was appraised incorrectly under section 402(f) of
          the TAA.  The facts and the lack of documentation in the present
          cases are the same as in ruling 544284.  Based on that ruling, we
          hold that the distributor has failed to prove its claim that the
          merchandise was appraised improperly.  We have enclosed a copy of
          ruling 544284 for your reference.























                                        - 2 -

                You are directed to deny the protests.  A copy of this
          decision should be attached to Form 19, Notice of Action, to be
          sent to the protestant.



                                        Sincerely,



                                        John Durant, Director,
                                        Commercial Rulings Division


          Enclosure