Request for reconsideration of Protest No. 1303-92-100322 and Protest No. 1303-92-100306; "dormshirts"; San Francisco Newspaper Printing Co.
Issued February 22, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.31.0010
Headings: 6108
Product description
Protest No. 1303-92-100322 and Protest No. 1303-92-100306 were denied by the District Director of Customs in Baltimore. The subject protests, which had been filed to challenge the classification of garments known as "dormshirts", claimed that the merchandise was properly classified as nightwear in subheading 6108.31.0010, HTSUSA, rather than as pullovers in subheading 6110.20.2075, HTSUSA. The rationale of the protests was based on Headquarters Ruling (HQ) 951628, dated August 12, 1992, which classified the dormshirts as nightwear in heading 6108, HTSUSA. The protests were denied on the ground that as the involved entries were filed prior to the date of the issuance of HQ 951628, the ruling was inapplicable to said entries. In your letter of January 29, 1993, you requested that formal denial of Protest No. 1303-92-100322 and Protest No. 1303-92-100306 be withheld pending reconsideration. Based on your submissions it appears that the denial of the protest decisions were mailed by the Baltimore District on January 20, 1993 and January 15, 1993, respectively.
CBP rationale
Customs has no authority to exercise jurisdiction over a protest after it has been denied. San Francisco Newspaper Printing Co. v. United States, 620 F. Supp. 738, 740 (1985); 9 CIT 517 (1985). Since the request for reconsideration was not received until after January 20, 1993, that is, after the protests were denied, this office did not have the opportunity to act on your request. Accordingly, we are unable to grant your request for reconsideration.
Full text
HQ 953349 February 22, 1993 CLA-2 CO:R:C:T 953349 jb CATEGORY: Classification TARIFF NO.: 6108.31.0010 Beth C. Brotman, Esq. Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Fl. New York, NY 10036 RE: Request for reconsideration of Protest No. 1303-92-100322 and Protest No. 1303-92-100306; "dormshirts"; San Francisco Newspaper Printing Co. Dear Ms. Brotman: This is in response to your letter dated January 29, 1993, on behalf of your client, McCrory Stores, in which you requested reconsideration of Protest No. 1303-92-100322 and Protest No. 1303-92-100306. FACTS: Protest No. 1303-92-100322 and Protest No. 1303-92-100306 were denied by the District Director of Customs in Baltimore. The subject protests, which had been filed to challenge the classification of garments known as "dormshirts", claimed that the merchandise was properly classified as nightwear in subheading 6108.31.0010, HTSUSA, rather than as pullovers in subheading 6110.20.2075, HTSUSA. The rationale of the protests was based on Headquarters Ruling (HQ) 951628, dated August 12, 1992, which classified the dormshirts as nightwear in heading 6108, HTSUSA. The protests were denied on the ground that as the involved entries were filed prior to the date of the issuance of HQ 951628, the ruling was inapplicable to said entries. In your letter of January 29, 1993, you requested that formal denial of Protest No. 1303-92-100322 and Protest No. 1303-92-100306 be withheld pending reconsideration. Based on your submissions it appears that the denial of the protest decisions were mailed by the Baltimore District on January 20, 1993 and January 15, 1993, respectively. ISSUE: Whether Customs may delay the effect of a protest once the decision has been mailed to the protestant? LAW AND ANALYSIS: Customs has no authority to exercise jurisdiction over a protest after it has been denied. San Francisco Newspaper Printing Co. v. United States, 620 F. Supp. 738, 740 (1985); 9 CIT 517 (1985). Since the request for reconsideration was not received until after January 20, 1993, that is, after the protests were denied, this office did not have the opportunity to act on your request. Accordingly, we are unable to grant your request for reconsideration. HOLDING: Pursuant to the above, Customs will not intercede once the protests are denied. Sincerely, John Durant, Director Commercial Rulings Division
Ruling history
More rulings on the same tariff codes
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The tariff of women’s sleepwear from China and India
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The tariff classification of sleepwear from China
The tariff classification of pajama sets and separates from Vietnam
The tariff classification of men’s and women’s garments from Bangladesh and India.
The tariff classification of men’s and women’s garments from Bangladesh and India.
The tariff classification of women’s sleepwear from India
The tariff classification of women’s sleepwear from India
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