HQ 545879: Application for Further Review of Protest No. 1001-93-102624

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 545879
                           June 5, 1995

VAL R:C:V  545879 EK

CATEGORY:  Valuation

Area Director, JFK
New York Region
New York, New York

RE: Application for Further Review of Protest No. 1001-93-102624

Dear Sir:

     This is in reference to your memorandum of January 9, 1995, forwarding an application
for further review of the above-referenced protest, filed by counsel, on behalf of Metro Sports
Group Inc. (importer).    

     Section 174.28, Customs Regulations, provides that "[i]n determining whether to allow or
deny a protest filed within the time allowed a reviewing officer may consider .  .  additional
grounds or arguments submitted in writing by the protesting party . . ." .  
(19 CFR 174.28).  In a letter dated May 31, 1995, the importer, through counsel, requested that
the protest and application for further review be withdrawn.  However, the Customs Regulations
do not provide for the withdrawal of protests.  Accordingly, pursuant to the importer's request of
May 31, 1995, the protest should be denied.  

HOLDING:

     Pursuant to the foregoing, the protest should be denied in full.  A copy of this decision
should be attached to the Form 19 Notice of Action.

     In accordance with section 3A(11)(b), Customs Directive 099 3550-065, dated August 4,
1993, Subject:  Revised Protest Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division