chandise by the court, or where the merchandise is heavy, bulky, or otherwise of such character as to make the retention of samples impracticable. In such cases the report of the collector or appraising officer should contain a full and accurate description of the merchandise.† (Secs. 514, 624, 46 Stat. 734, 759; 19 U.S.C. 1514, 1624) [Art. 851] 15.4 Appraiser's special report on protest. (a) If the collector shall be of the opinion that any claim in a protest requires further review of an advisory classification or return in order to complete the record necessary to a proper consideration of the issue involved, he shall forward the invoice papers to the appraiser for a special report as to the character and description of the merchandise and all other facts relevant to the case. (b) The appraiser will return all papers to the collector with his report, customs Form 6437, together with the samples, if any, of the merchandise under consideration. (Secs. 514, 624, 46 Stat. 734, 759; 19 U.S.C. 1514, 1624) [Art. 852] 15.5 Transmission of protests and samples to the United States Customs Court. (a) If the comptroller of customs does not concur in the collector's reliquidation pursuant to a protest, or if the collector shall affirm his original decision, or upon the filing of a protest against his modification of any decision, one copy of the protest and accompanying papers shall be immediately transmitted to the United States Customs Court by the collector, provided that in the case of a consumption entry the duties shall have been paid. (b) Upon transmittal of records from ports other than New York to the United States Customs Court in cases in which local hearings are to be had, the samples will, after being properly identified with such records, be retained in the local office for use at such hearings, and thereafter be immediately stamped with the court numbers and transmitted with such records to the court. (c) If samples are sent to the court at the importer's request, the transportation charges must be paid by him.† (Secs. 515, 624, 46 Stat. 734, 759; 19 U.S.C. 1515, 1624) [Art. 854] 15.6 Reliquidation of entries under decisions of the United States Customs Court. Entries which are the subject of such decisions will be reliquidated in harmony with the judgment order thereon at the expiration of 60 days from the date of the decision, or 90 days in the case of merchandise imported into Alaska or the insular possessions of the United States, unless an appeal or petition for a rehearing is filed, except that entries the subject of decisions of the court, which follow a decision of the Court of Customs and Patent Appeals involving the same issue, will be reliquidated immediately upon receipt of orders from the United States Customs Court.t (Secs. 515, 624, 46 Stat. 734, 759; 19 U.S.C. 1515, 1624) [Art. 856] 15.7 Reliquidation under decisions of the Court of Customs and Patent Appeals. Entries covering the merchandise the subject of such decisions will be reliquidated only upon receipt of orders from the United States Customs Court, unless an appeal is taken to the Supreme Court. (Secs. 515, 624, 46 Stat. 734, 759; 19 U.S.C. 1515, 1624) [Art. 859] †For source citation, see note to § 15.1. Page 277 15.8 Refund of duties. Refunds of duties on reliquidation by reason of any ruling or decision of the Bureau, the United States Customs Court or the United States Court of Customs and Patent Appeals will be made in accordance with Part 22.† (Secs. 515, 624, 46 Stat. 734, 759; 19 U.S.C. 1515, 1624) [Art. 861] 15.9 Reappraisement and review; notice of advance. (a) The collector at the headquarters port or the deputy collector in charge at a port of entry shall immediately give notice of appraisement when required by section 501, Tariff Act of 1930, on customs Form 4301. The notice should be prepared in duplicate and the retained copy, with date of mailing or delivery noted thereon, securely attached to the invoice. (b) In the case of so-called "duress" entries notice of appraisement to the importer shall be on customs Form 4321.† (Secs. 501, 624, 46 Stat. 730, 759; 19 U.S.C. 1501, 1624) [Art. 862] 15.10 Same; appeal; method. (a) When the collector appeals to reappraisement he shall use customs Form 4325 and at once forward a copy of the appeal to the consignee or his agent or attorney. Such appeal should specify the particular items in the invoice affected if it does not apply to all items of merchandise in the invoice. (b) The appeal of the consignee or agent shall be on customs Form 4313 and filed with the collector in triplicate. The date of receipt by the collector shall be noted thereon. (c) Collectors shall require the street, number, town, or city constituting the postoffice address of the consignee or his agent to be disclosed in all appeals to reappraisement. (d) The collector shall keep a record of all appeals on customs Form 4339 at headquarters ports only. Such record may be kept in either numerical or alphabetical order.t (Secs. 501, 624, 46 Stat. 730, 759; 19 U.S.C. 1501, 1624) [Art. 863] 15.11 Same; appeal, disposition; samples. (a) When the appeal to reappraisement has been completed the collector shall transmit the invoices and all papers pertaining to reappraisement (except advance reports, customs Form 6445, and documentary evidence attached thereto) with customs Form 3085 to the United States Customs Court, 201 Varick Street, New York City. (b) Importers' appeals shall be examined by the collector to determine if they have been presented to his office within 30 days after date of personal delivery, or, if mailed, the date of mailing of written notice of appraisement to the consignee, or his agent, or attorney. (c) If it is the opinion of the collector that an appeal placed with him has not been received within the statutory time and the importer or his agent or attorney upon notice of the collector's opinion requests transmittal of the appeal to the United States Customs Court in the usual manner, the collector shall comply with the request. In such cases the collector shall transmit to the Assistant Attorney General, 201 Varick Street, New York City, a statement showing (1) the port, number, and date of entry; (2) that he does not consider the Page 278 †For source citation, see note to § 15.1. appeal to have been received in his office within the statutory time; (3) the date of personal delivery or of mailing written notice of appraisement; (4) the name, address, and relationship to the importer, if any, of the person to whom the notice of appraisement was given; (5) whether the notice of appraisement was given by personal delivery or mail; and (6) the date on which the appeal was received in the office of the collector. (d) The appraiser will, when practicable, retain samples of all merchandise subject to reappraisement. (e) When the importer waives the right to have the hearing held at the port of entry and requests on customs Form 4305 that it be held in New York, samples needed to sustain the Government's case should be forwarded to the United States Customs Court. In all other cases they should be held at the port of entry. (f) When samples are sent to the court at the importer's request the transportation charges shall be paid by him.† (Secs. 501, 624, 46 Stat. 730, 759; 19 U.S.C. 1501, 1624) [Art. 864] 15.12 Notice to importer of reappraisement decision; review. (a) The collector, on receipt of notice of a reappraisement decision, shall immediately issue to the consignee or his agent notice of any advance over the entered value on customs Form 4309. (b) The collector's application for review shall be prepared in triplicate on customs Form 4327. The original shall be forwarded to the court with a notation thereon of date of mailing a copy thereof to the consignee, or his agent or attorney, such notation being over the signature of the person actually mailing such copy. The remaining copy shall be retained in the office of the collector. (c) The application of the consignee for review shall be filed in duplicate on customs Form 4307 with the collector, who shall note thereon the date of receipt. (Secs. 501, 624, 46 Stat. 730, 759; 19 U.S.C. 1501, 1624) [Art. 867] 15.13 Remission of additional duty; procedure. (a) Petitions for the remission of additional duty under section 489, Tariff Act of 1930, shall be in writing and duly verified by the petitioner; or if the petitioner be a partnership or corporation, by a member thereof or by anyone knowing the facts. Every such petition shall be addressed to the United States Customs Court and filed in the office of the chief clerk thereof. It shall set forth in concise form the facts desired to be proved at the hearing on said petition. A copy thereof shall also be filed with the collector of the port where the case arose, and the collector shall immediately upon receipt of such copy forward the entry and all other papers connected therewith to the court. (b) Notice of the filing of any such petition, together with a copy thereof, shall be served upon the Assistant Attorney General in charge of customs litigation at the port of New York within 5 days after such filing. (c) Applications to the Bureau for remission of forfeiture for undervaluation should be held by the collector pending the court's action on the petition for remission of the additional duties, if such petition has been filed, or, if not, until the expiration of the time +For source citation, see note to § 15.1. within which such petition may be filed. (Sec. 489, 624, 46 Stat. 725, 759; 19 U.S.C. 1489, 1624) [Art. 868] 15.14 Antidumping; protests and appeals; procedure. Appeals to reappraisement, review of reappraisements and protests under the Antidumping Act, 1921 (42 Stat. 11ff.; 19 U.S.C. 160-171), shall be made in the same manner as appeals and protests relating to customs duties under the existing law.t (R.S. 251, sec. 210, 42 Stat. 15, sec. 1, 44 Stat. 669, sec. 1, 45 Stat. 1475; 19 U.S.C. 66, 169) [Art. 869] CROSS REFERENCE: For regulations under the Antidumping Act, see §§ 12.15-12.22. 15.15 American producers' appeals and protests; procedure. (a) The powers and duties of the Secretary under section 516, Tariff Act of 1930, are conferred and imposed on the Commissioner of Customs by § 1.6. (b) All complaints under said section 516 and requests for information as to classifications and rates of duty under subdivision (b) thereof shall be submitted to the Commissioner of Customs in triplicate. Complaints may be filed by complainants themselves or by duly authorized attorneys or agents on their behalf. When a complaint is filed by a corporation or an association, it must be signed by an officer thereof. When a complaint is filed by a copartnership, it must be signed by a member thereof. The name of the complainant and his principal place of business and the fact that he is an American manufacturer, producer, or wholesaler must be shown. The complaint shall present in detail the information required by such section 516, shall show the class or kind of merchandise manufactured, produced, or sold which is claimed to be similar to the imported merchandise in such detail as will permit the Commissioner to establish the similarity between the domestic and foreign merchandise, and shall contain such information as the complainant may have as to the port or ports at which such merchandise is being imported into the United States. Complaints shall be itemized as to each class or kind of merchandise involved. (c) All decisions of the Commissioner under section 516 (b) of the Tariff Act showing the classification and rate of duty which he believes to be correct will be published in the weekly Treasury Decisions. (d) Upon notice from the Secretary that a complainant desires to file a protest, the collector, in order to facilitate the presentation of the issue to the United States Customs Court in the event a protest is so filed, shall secure accurate and complete information as to the character and description, together with samples, if practicable, of merchandise of the character covered by the complaint, imported or withdrawn from warehouse after the expiration of 30 days from the publication of the Secretary's decision. All information so secured by the collector shall be made available to the complainant upon application by him to the collector. (e) Notice of the liquidation of the first of the entries to be liquidated shall be given to the complainant by the collector, as required by section 516 (b) of the Tariff Act. If, upon examination of the Page 280 †For source citation, see note to § 15.1. information secured by the collector as to this entry and inspection (g) In no case shall a collector permit a complainant to inspect any documents or papers of the consignee or importer lodged in the customhouse except upon instructions of the Commissioner. (h) All appeals to reappraisement and protests filed under this provision of law shall be in triplicate.† (Secs. 516, 624, 46 Stat. 735, 759; 19 U.S.C. 1516, 1624) [Art. 870] PART 16-TRANSPORTATION IN BOND AND Warehouse and rewarehouse withdrawals for transportation 16.22 Form of entry; time. 16.27 Procedure. Merchandise in transit through the United States to foreign countries 16.28 Entry procedure. 16.29 Restricted and prohibited mer- 16.30 Forwarding procedure. 16.33 Retention of goods on splitting of shipments. Exportation from customs custody of certain foreign merchandise 16.34 Procedure. Final port of exportation of merchandise crossing adjacent foreign territory 16.35 Port of exportation; cancelation of charge against bond. Page 281 |