HQ 224908: Protest 3802-93-100106; 19 CFR 141.68(a)(1); 19 U.S.C.1448(b); 19 CFR 142.22(b); 19 CFR 141.68(c); time of entry;merchandise released under the immediate delivery procedure; 19CFR 141.69.

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 224908

                        February 10, 1994

ENT-1-03/ENT-1-07-CO:R:C:E 224908  AJS

CATEGORY: Entry

Assistant District Director
U.S. Customs Service
477 Michigan Avenue
Detroit, MI 48226-2568

RE: Protest 3802-93-100106; 19 CFR 141.68(a)(1); 19 U.S.C.
1448(b); 19 CFR 142.22(b); 19 CFR 141.68(c); time of entry;
merchandise released under the immediate delivery procedure; 19
CFR 141.69.

Dear Sir or Madame:

     This is our decision in Protest 3802-93-100106, dated March
18, 1993, concerning the appropriate time of entry for certain
steel products.

FACTS:

     In a letter of March 1, 1993, the protestant requested that
the date of release of the subject merchandise serve as the time
of entry.  The sixteen entries at issue were released prior to
February 4, 1993, under the immediate delivery procedure.  The
entry summaries were filed on February 4 and February 12 of 1993. 
Administrative Message 93-0154, dated February 11, 1993, stated
that notice of the preliminary determination for antidumping
duties regarding the subject merchandise would be published on
February 4, 1993.  In addition, the message stated that Customs
shall suspend liquidation of such merchandise which is entered or
withdrawn from warehouse on or after this date. 

ISSUE:

     What is the proper "time of entry" for merchandise released
under the immediate delivery procedure.  More specifically,
whether the subject merchandise satisfies the "time of entry"
requirements for the imposition of antidumping duties.

                               -2-

LAW AND ANALYSIS:

     Initially, we note that the protest has been timely filed
pursuant to 19 U.S.C. 1514(c)(2)(B).  Liquidation of the subject
entries has been suspended pending the results
of this protest.  The protestant is challenging the March 15,
1993, decision of Customs to collect antidumping duties on the
subject merchandise.  This type of decision is protestable
pursuant to 19 U.S.C. 1514(a)(2). 

     19 CFR 141.68(a)(1) states that when the entry documentation
is filed in proper form without an entry summary, the "time of
entry" shall be the time the 
appropriate Customs officer authorizes the release of the
merchandise or any part of the merchandise covered by the entry
documentation.  The protestant asserts that this provision
determines the "time of entry" for the subject merchandise.  In
this case, the entries were released under the immediate delivery
procedure.  Under this procedure, merchandise is considered to be
in Customs custody until the entry summary is filed.  19 U.S.C.
1448(b); 19 CFR 142.22(b).  Thus, even though the subject
merchandise was imported into the United States it was not
released from Customs custody.  Therefore, paragraph (a)(1) is
inapplicable in this instance.   
     This conclusion is specifically supported by section
141.68(c), which provides that the "time of entry" of merchandise
released under the immediate delivery procedure shall be the time
the entry summary is filed in proper form, with estimated duties
attached.  Therefore, the "time of entry" in this case is the
point at which the entry summaries were filed.  The subject entry
summaries were filed on February 4 and 12.  Consequently, the
"time of entry" for the subject merchandise is either February 4
or 12, respectively.  

     19 CFR 141.69 provides that the rates of duty applicable to
merchandise shall be the rates in effect at the "time of entry",
as specified in section 148.68, with certain exceptions which are
inapplicable in this instance.  As stated previously, the "time
of entry" in this case is either February 4 or 12, respectively. 
The antidumping duties in Administrative Message 93-0154 went
into effect on February 4.  Thus, the merchandise at issue was
not entered until after the effective date for the imposition of
antidumping duties.
 
HOLDING:

     The protest is denied.  The "time of entry" for merchandise
released under the immediate delivery procedure is the time at
which the entry summaries are filed.  The 

                               -3-

subject merchandise was entered after the imposition of the
antidumping duties in question. 

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to 
mailing of the decision.  Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
rulings Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other
public access channels.


                                 Sincerely,


                                 John Durant, Director
                                 Commercial Rulings Division