Application For Further Review of Protest 4909-95-100076; wearing apparel

HQ 546628 April 2, 1998 RR:IT:VA 546628 KCC CATEGORY: Valuation Port Director U.S. Customs Service #1 La Puntilla San Juan, Puerto Rico 00901 RE: Application For Further Review of Protest 4909-95-100076; wearing apparel Dear Port Director: This is in regard to the Application For Further Review of Protest 4909-95-100076 dated June 22, 1995, filed by Nestor Reyes, Inc. which we received on January 17, 1997. The issue concerns the appraisement of imported merchandise under transaction value, 402(b) of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (19 U.S.C. 1401a(b); "TAA"). Audit Report No. 412-93-FRO-004 dated January 13, 1995; Customs Report of Investigation dated May 4, 1995; additional submission dated June 25, 1996, and December 26, 1997, and information obtained at a meeting on September 18, 1997, were taken into consideration in reaching this decision. We regret the delay in responding. The issue presented in this Application For Further Review is addressed in our response to the Application for Further Review of Protest 4909-95-100077 in Headquarters Ruling Letter (HRL) 546629 dated April 2, 1998 (copy enclosed). Thus, the analysis and holding as set forth in HRL 546629 is applicable to this AFR. The protest should be GRANTED pursuant to HRL 546629. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065 dated August 4, 1993, Subject: Revised Protest Directive, this decision and a copy of HRL 546629, 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 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, Freedom of Information Act and other public access channels. Sincerely, Acting Director International Trade Compliance Division Enclosure