HQ 955616: Protest No. 2720-93-101270; Heat Sinks; 19 CFR 174.13(a)

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 955616
                        February 2, 1994


CLA-2 CO:R:C:M 955616 DWS

CATEGORY: Classification

TARIFF NO.: 8542

District Director
U.S. Customs Service
300 S. Ferry Street, Room 1001
Terminal Island, CA 90731

RE: Protest No. 2720-93-101270; Heat Sinks; 19 CFR 174.13(a)

Dear District Director:

     The following is our decision regarding the request for
further review of Protest No. 2720-93-101270, dated November 4,
1993, concerning your action in classifying and assessing duty on
heat sinks under the Harmonized Tariff Schedule of the United
States (HTSUS).

     In part, section 174.13(a), Customs Regulations [19 CFR
174.13(a)], states:

     Contents, in general.  A protest shall contain the 
     following information:

     (1) - (2) xxx

     (3) The number and date of the entry;

     (4) The date of liquidation of the entry, or the date of a
         decision not involving a liquidation or reliquidation;

     (5) A specific description of the merchandise affected by
         the decision as to which protest is made;

     (6) The nature of, and justification for the objection set
         forth distinctly and specifically with respect to each
         category, payment, claim, decision, or refusal;

     (7) - (8) xxx

     We have thoroughly reviewed the file for this protest and do
not find the necessary information.  Because the protestant did
not satisfy the requirements for filing a proper protest, the
protest is denied in full.  Further, we do not believe the
protestant met the criteria set forth in 19 CFR 174.24 for further
review.

     In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision, together with the Customs Form 19, 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