HQ 953135: Protest No. 3307-92-100039; Lubidet; Timely Filing

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 953135

                          June 28, 1993

CLA-2 CO:R:C:M 953135  RFA

CATEGORY: Classification

TARIFF NO.: 8509.80.00


District Director of Customs
300 Second Avenue S.
P.O. Box 789
Great Falls, MT  59405

RE:  Protest No. 3307-92-100039; Lubidet; Timely Filing


Dear District Director:

     The following is our decision regarding the request for
further review of Protest No. 3307-92-100039, which concerns the
classification of Lubidet's personal hygiene water sprayer under
the Harmonized Tariff Schedule of the United States (HTSUS).  The
entry was filed for the protestant by a licensed custom house
broker on August 21, 1992.  On October 15, 1992, a Notice of
Action was issued to the protestant that the merchandise was
classified differently than as entered and that the difference
would result in an increase in duties.  The notice stated that
the entry papers were in liquidation process.

     The bulletin notice of liquidation is recorded as having
been posted on November 20, 1992.  The protest was filed on
November 17, 1992, before the protested entry was liquidated. 
The protest recites that the entry was not liquidated.  

     The statute, 19 U.S.C. 1514(c)(2) provides in pertinent
part, that a protest shall be filed "within ninety days after but
not before notice of liquidation". (emphasis added)

     This protest fails to meet that statutory requirement.  The
appellate decision in United States v. Reliable Chemical Co., 66
CCPA 123, 605 F.2d 1179 (1979) controls here.  In that case, the
Customs Court reasoned that the courtesy notice of liquidation
could be viewed as a notice of liquidation.  On appeal, that
decision was reversed.  Here, the Notice of Action is no more
than the courtesy notice of liquidation was in Reliable Chemical.

     There being no timely protest, this protest must be denied.


     A copy of this decision should be attached to Customs Form
19 and provided to the protestant as part of the notice of action
on the protest.

                              Sincerely,



                              John Durant, Director