HQ 952021: 19 CFR 174.31; where protest denied in full, protestant may seek further review by filing a civil action in the United States Court of International Trade; 28 U.S.C. 2632; San Francisco Newspaper Co. v. United States, 9 CIT 517 (1985).

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 952021

                        September 4, 1992

CLA-2 CO:R:C:T 952021 SK

CATEGORY: Classification

Philip E. Busch
Value Vinyls
645 St. Charles Court
Arlington, TX 76013

RE:   19 CFR 174.31; where protest denied in full, protestant
      may seek further review by filing a civil action in the
      United States Court of International Trade; 28 U.S.C. 2632;
      San Francisco Newspaper Co. v. United States, 9 CIT 517
      (1985).

Dear Mr. Busch: 

     This is in response to your letter of May 27, 1992,
requesting reconsideration of a protest review decision issued by
this office in Headquarters Ruling Letter (HRL) 950889, dated
April 20, 1992.  Protest number 5501-89-000081 was denied in
full.

     The appropriate forum, should you seek further review of the
protest's denial, is the United States Court of International
Trade.  Section 174.31 of the Customs Regulations (19 CFR 174.31)
provides for judicial review of denial of protest and reads:

     Any person whose protest has been denied, in whole or in
     part, may contest the denial by filing a civil action in
     the United States Court of International Trade in
     accordance with 28 U.S.C. 2632 within 180 days after -

     (a) The date of mailing of notice of denial, in whole or
     in part, of a protest, or

     (b) The date a protest, for which accelerated disposition
     was requested, is deemed to have been denied in accordance
     with Section 174.22(d).

     Customs does not have the authority to further
administratively consider this issue.  (See San Francisco
Newspaper Co. v. United States, 9 CIT 517 (1985)).   The final



                              - 2 -



disposition of this matter had been reached in the denial of
protest issued by this office on April 20, 1992.  Any further
review must be in accordance with the Section 174.31 of the
Customs Regulations set forth above. 




                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division