HQ 544710: Dutiable Value of Imported Merchandise; Application for Further Review of Protest No. XXX; Price Actually Paid or Payable

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 544710

                                   September 3, 1991

VAL CO:R:C:V  544710 ML

CATEGORY:  Valuation

District Director
Houston, Texas

RE:  Dutiable Value of Imported Merchandise; Application for
     Further Review of Protest No. XXX; Price Actually Paid or
     Payable

Dear Sir:

     This protest was filed against your appraisement decision in
the liquidation of entry no. XXX made by TAD USA Steel Pipes &
Fittings Inc., (hereinafter referred to as "TAD"), the importer
of rotary pipe.

FACTS:

     According to the submission, the imported merchandise
consisted of rotary pipe.  TAD stated that the imported rotary
pipe was part of a purchase order already imported.  TAD stated
that the first shipment, entry XXX, dated January 1, 1990
(liquidated June 8, 1990) represented the entire order and was
inadvertently entered and duty paid.  Duty was also paid on the
entry under review, which showed one half of the full value of
the purchase order.  TAD states that duty had already been paid
on this imported merchandise in the previous entry, consequently,
it had paid twice.  Therefore, TAD requests that the entry under
review be re-liquidated and the duty amount paid be refunded.

ISSUE:

     Whether the authority exists for amending the appraised
value in the subject entry to adjust for an alleged overpayment
of duty on a previous entry for which liquidation has already
become final.

LAW AND ANALYSIS:

     Transaction value, the preferred method of appraisement, is
defined in section 402(b) of the Tariff Act of 1930, as amended
by the Trade Agreements Act of 1979 (TAA; 19 U.S.C. 1401a(b)), as
the "price actually paid or payable for the merchandise when sold
for exportation to the United States" plus certain enumerated
additions not relevant here.  This is more specifically defined
in section 402(b)(4)(A) of the TAA, as the following:

     The term "price actually paid or payable" means the total
     payment...made, or to be made, for imported merchandise by
     the buyer to, or for the benefit of, the seller.

     The protestant argues that the full value of the purchase
order was paid when the first shipment, which contained only a
portion of the merchandise listed on the entire purchase order,
was entered January 16, 1990.  This entry was liquidated and is
not the subject of review.

     As the value for the imported merchandise stated on the
protested entry is correct, there is no basis for making any
adjustments.  Therefore, we conclude that the entered value of
the imported merchandise was properly appraised at the stated
invoice price.

HOLDING:

     In accordance with the above, the protested entry represents
the "price actually paid or payable" for the imported merchandise
and should not be corrected.

     Accordingly, you are hereby directed to deny the protest.  A
copy of this decision should be attached to Form 19, Notice of
Action, to be sent to the protestant.

                                   Sincerely,


                                   John Durant, Director