HQ 545294: Application for further review of protest 1001-92-100591;invoicing discrepancies; 19 CFR 174.13, 174.28; HRL 545133

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 545294

                         August 23, 1993



VAL CO:R:C:V 545294 CRS

CATEGORY:  Valuation

Area Director
U.S. Customs Service
J.F.K. Airport Area
Building 178
Jamaica, NY 11430

RE:  Application for further review of protest 1001-92-100591;
invoicing discrepancies; 19 CFR    174.13, 174.28; HRL 545133

Dear Sir:

     This is in reply to your memorandum dated April 15, 1993,
under cover of which you forwarded an application for further
review of the protest referenced above, filed by Superb Custom
Brokers, Inc., on behalf of Marx and Newman.

FACTS:

     The protested merchandise consists of 1,698 pairs of women's
shoes.  Protestant has submitted three different invoices for the
instant merchandise:  the original invoice; a corrected version;
and a third which protestant maintains is the invoice originally
presented.  The invoices reflect unit prices of $21.62, $15.50
and $20.12, respectively, per pair.

     A CF 28 (request for information) was sent to protestant on
March 27, 1992; however, no response was received.  Furthermore,
several attempts were made to contact the protestant and its
broker by telephone in order to obtain additional information
concerning the discrepancy.  Nevertheless, an explanation of the
different invoices was never provided.

ISSUE:

     The issue presented is whether the protested merchandise was
correctly appraised.

LAW AND ANALYSIS:

     Section 174.13, Customs Regulations (19 CFR   174.13),
states that protests shall set forth distinctly and specifically
the justification for the objection.  In addition, 19 CFR  
174.28 provides in pertinent part:

          In determining whether to allow or deny a protest
     filed within the time allowed, a reviewing officer may
     consider...additional arguments submitted in writing by
     the protesting party with respect to any decision which
     is the subject of a valid protest at any time prior to
     disposition of the protest....

Despite several attempts by the import specialist at JFK Airport
to contact the protestant and its broker, no explanation of the
different invoice prices has been provided.  Consequently, this
office has no basis on which to evaluate protestant's contention
that the original invoice was incorrect.  Inasmuch as no evidence
has been submitted in support of this protest, we have no
alternative but to deny it.  See also Headquarters Ruling Letter
545133 dated April 22, 1993.

HOLDING:

     You are instructed to deny the protest in full.  A copy of
this decision should be attached to the Form 19 Notice of Action.

                         Sincerely,





                         John Durant, Director