officer, but in no case shall the letter or symbol "X" be used for such identification purposes. The stipulation shall indicate that the merchandise is so marked on the invoice by a statement in substantially the following form:

It is hereby stipulated and agreed by and between counsel for the plaintiff and the Assistant Attorney General, attorney for the United States, that the merchandise___ covered by the protests

(Give description) enumerated in Schedule A, attached, and represented by the items marked "A,” “B,” "C," etc., on the invoice(s), and checked by

The conclusion of the stipulation shall contain a declaration that the protests are limited to the items of merchandise indicated by the examiner by means of a symbol letter and his initials, and abandoned as to any other merchandise mentioned in the protest. There shall also be a waiver of future amendment to the protests and a statement that "the protests are deemed submitted on this stipulation."

(c) At the end of each stipulation there shall be added a certificate in one of the following forms:

(d) If any protest number or entry number is to be deleted from a schedule

5 Form 1 shall be used when the examiner who examined the merchandise is still in the Service and shall be executed by such officer. Form 2 shall be used when the examiner who examined the merchandise is no longer in the Service or is incapacitated. It shall be executed by the examiner to whom the examination of merchandise of the kind covered by the stipulation has been assigned officially. (FORM 1)

I have read the foregoing stipulation and am familiar with the merchandise covered by the decisions therein. I have personally passed the items covered by the foregoing stipulation and have seen samples of said items.

It is my opinion that the items covered by the stipulation are similar in all material re

of protest numbers or entry numbers attached to or embodied in a stipulation, a line shall be drawn through the number and the change shall be initialed by the attorney for the importer and the customs officers making and approving the certificate.

(e) No stipulation which does not conform to the requirements of these regulations, or with respect to which there is doubt, shall be certified unless it is approved by an authorized representative of the Assistant Attorney General's office.

REAPPRAISEMENT AND REVIEW

§ 17.6 Notice of advance.

The collector at the headquarters port, or the deputy collector in charge at any other port, shall promptly give notice of appraisement on customs Form 4301 when such notice is required by section 501, Tariff Act of 1930, as amended." The notice shall be prepared in duplicate and the retained copy, with the date of mailing or delivery noted thereon, shall be securely attached to the invoice.

(Sec. 501, 46 Stat. 730, as amended; 19 U. S. C. 1501)

§ 17.7 Appeal for reappraisement; form; samples; certification of docu

ments.

(a) When the collector appeals for reappraisement, he shall use customs Form 4305 and at once forward a copy of the appeal to the consignee or his agent or attorney and two copies of such appeal to the Assistant to the Chief Counsel, Bureau of Customs, 201 Varick Street, New York, N.Y., 10014. Such appeal shall specify the particular items in the invoice affected if it does not apply to all.

(b) The appeal of a consignee or his agent shall be filed with the collector in quadruplicate.' Customs Form 4305 may

"The collector shall give written notice of appraisement to the consignee, his agent, or his attorney, if (1) the appraised value is higher than the entered value, or (2) a change in the classification of the merchandise results from the appraiser's determination of value, or (3) in any case, if the consignee, his agent, or his attorney requests such notice in writing before appraisement, setting forth a substantial reason for requesting the notice. **** (Tariff Act of 1930, sec. 501, as amended; 19 U. S. C. 1501)

... The decision of the appraiser, including all determinations entering into the same shall be final and conclusive upon all parties unless a written appeal for a reappraisement is filled with or mailed to the United States Customs Court by the collector within sixty days after the date of the appraiser's report, or filed by the consignee or his agent with the collector within thirty days after the date of personal delivery, or if mailed the date of mailing of written notice of appraisement to the consignee, his agent, or his attorney. * * (Tariff Act of 1930, sec. 501, as amended; 19 U. S. C. 1501)

be used for this purpose. The post office address of the consignee or his agent shall be set forth in each appeal.

(c) When an appeal for reappraisement by the collector or by the consignee or his agent has been completed, the collector shall transmit the invoices and all papers pertaining to reappraisement (except advance reports, customs Form 6445, and documentary evidence attached thereto) with customs Form 3085 to the United States Customs Court, 201 Varick Street, New York, N. Y.3

(d) When samples are sent to the court at the importer's request, the transportation charges shall be paid by him.

(e) The director of the Customs Information Exchange, New York, N. Y., the person authorized to act in that capacity during the absence or disability of the director, and any other official designated by the Commissioner of Customs, shall certify copies of official documents for the purpose set forth in section 2633, 28 U. S. Code."

(Sec. 1, 62 Stat. 980; 28 U.S.C. 2633) [28 F.R. 14751, Dec. 31, 1963, as amended by T.D. 56482, 30 F.R. 11853, Sept. 16, 1965]

§ 17.8 Review of reappraisement decision; filing application for.

Any application by or on behalf of the consignee for a review of a reappraisement decision shall be filed with

of the United States shall not be admitted in evidence if executed by any person who fails to permit a Treasury attaché to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification of such merchandise." (Tariff Act of 1930, sec. 402 (b); 19 U. S. C. 1402 (b)) Every such appeal shall be transmitted with the entry and the accompanying papers by the collector to the United States Customs Court (Tariff Act of 1930, sec. 501 (a), as amended; 19 U. S. C. 1501 (a))

844

8a "In finding the value of merchandise, in reappraisement proceedings before a single judge of the Customs Court, affidavits and depositions of persons whose attendance cannot reasonably be had, price lists and catalogues, reports or depositions of consuls, customs agents, collectors, appraisers, assistant appraisers, examiners, and other officers of the Government may be admitted in evidence. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence with the same force and effect as original documents. 28 U.S. C. 2633.

"In finding the value of merchandise, in reappraisement proceeding before a single judge of the Customs Court, affidavits and depositions of persons whose attendance cannot reasonably be had, price lists and catalogues, reports or depositions of consuls, customs agents, collectors, appraisers, assistant appraisers, examiners, and other officers of the Government may be admitted in evidence. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence with the same force and effect as original documents.

"The value found by the appraiser shall be presumed to be the value of the merchandise. The burden shall rest upon the party who challenges its correctness to prove otherwise." (28 U.S.C. 2633)

"The judge assigned to hear an appeal for reappraisement of merchandise shall render his decision in writing, together with a statement of the reasons therefor and of the facts on which his decision is based." (28 U.S.C. 2635)

"(a) The decision of a single judge in a reappraisement proceeding shall be final and conclusive upon all parties unless within 30 days from the date it is filled with the collector of customs an application for its review is filed with or mailed to the Customs Court by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the consignee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be forwarded forthwith to such court." (28 U.S.C. 2636(a))

"The decision of a division of the Customs Court, in any matter within its jurisdiction shall be the decisions of such court, and shall be final and conclusive upon all parties, unless a party to such proceeding takes an appeal to the Court of Customs and Patent Appeals within the time and manner provided in section 2601 of this title, but if the decision relates to a reappraisement of merchandise, such appeal to the Court of Customs and Patent Appeals shall be upon questions of law only." (28 U.S.C. 2637)

10 * * the determination of the appraiser or person acting as appraiser as to the foreign market value or the cost of production, as the case may be, the purchase price and the exporter's sales price and the action of the collector in assessing special dumping duty, shall have the same force and effect and be subject to the same right of appeal and protest, under the same conditions and subject to the same limitations; • as in the case of appeals and protests relating to customs duties under existing law." (19 U.S.C. 169)

A

13 "(a) Value. Whenever an American manufacturer, producer, or wholesaler believes that the appraised value of any imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him is too low, he may file with the Secretary of the Treasury a complaint setting forth the value at which he believes the merchandise should be appraised and the facts upon which he bases his belief. The Secretary shall thereupon transmit a copy of such complaint to the appraiser at each port of entry where the merchandise is usually imported. Until otherwise directed by the Secretary, the appraiser shall report each subsequent importation of the merchandise giving the entry number, the name of the importer, the appraised value, and his reasons for the appraisement. If the Secretary does not agree with the action of the appraiser, he shall instruct the collector to file an appeal for a reappraisement as provided in section 501 of this Act, and such manufacturer, producer, or wholesaler shall have the right to appear and to be heard as a party in interest under such rules as the United States Customs Court may prescribe. The Secretary shall notify such manufacturer, producer, or wholesaler of the action taken by such appraiser, giving the port of entry, the entry number, and the appraised value of such merchandise and the action he has taken thereon. If the appraiser advances the entered value of merchandise upon the information furnished by the American manufacturer, producer, or wholesaler, and an appeal is taken by the consignee, such manufacturer, producer, or wholesaler shall have

quests for information as to classifications and rates of duty under subdivision (b) thereof, shall be submitted to the Commissioner of Customs in triplicate. Complaints may be filed by complainants themselves or by duly authorized attorneys or agents on their behalf. A

the right to appear and to be heard as a party in interest, under such rules as the United States Customs Court may prescribe. If the American manufacturer, producer, or wholesaler is not satisfied with the action of the Secretary, or the action of the appraiser thereon, he may file, within thirty days after the date of the mailing of the Secretary's notice, an appeal for a reappraisement in the same manner and with the same effect as an appeal by a consignee under the provisions of section 501 of this Act.

"(b) Classification. The Secretary of the Treasury shall, upon written request by an American manufacturer, producer, or wholesaler, furnish the classification of, and the rate of duty, if any, imposed upon, designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such manufacturer, producer, or wholesaler believes that the proper rate of duty is not being assessed, he may file a complaint with the Secretary, setting forth a description of the merchandise, the classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary decides that the classification of, or rate of duty assessed upon, the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform the complainant, and such rate of duty shall be assessed upon all such merchandise entered for consumption or withdrawn from warehouse for consumption after thirty days after the date such notice to the collectors is published in the weekly Treasury Decisions. If the Secretary decides that the classification and rate of duty are correct, he shall so inform the complainant. If dissatisfied with the decision of the Secretary, the complainant may file with the Secretary, not later than thirty days after the date of such decision, notice that he desires to protest the classification of, or rate of duty assessed upon, the merchandise. Upon receipt of such notice from the complainant, the Secretary shall cause publication to be made of his decision as to the proper classification and rate of duty and of the complainant's desire to protest, and shall thereafter furnish the complainant with such information as to the entries and consignees of such merchandise, entered after the publication of the decision of the Secretary at the port of entry designated by the complainant in his notice of desire to protest, as will enable the complainant to protest the classification of, or rate of duty imposed upon, such merchandise in the liquidation of such an entry at such port. The Secretary shall direct the collector at

complaint filed by a corporation shall be signed by an officer thereof, and a complaint filed by a copartnership shall be signed by a member thereof. The name of the complainant, his principal place of business, and the fact that he is an American manufacturer, producer, or wholesaler shall be shown. The complaint shall present in detail the information required by section 516, as amended; shall show the class or kind of merchandise manufactured, produced, or sold which is claimed to be similar to the imported merchandise in such detail as will permit the Commissioner to es

such port to notify such complainant immediately when the first of such entries is liquidated. Within thirty days after the date of mailing to the complainant of notice of such liquidation, the complainant may file with the collector at such port a protest in writing setting forth a description of the merchandise and the classification and rate of duty he believes proper. Notwithstanding such protest is filed, merchandise of the character covered by the published decision of the Secretary, when entered for consumption or withdrawn from warehouse for consumption on or before the date of publication of a decision of the United States Customs Court or of the United States Court of Customs and Patent Appeals, rendered under the provisions of subsection (c) of this section, not in harmony with the published decision of the Secretary, shall be classified and the entries liquidated in accordance with such decision of the Secretary, and, except as otherwise provided in this Act, the liquidations of such entries shall be final and conclusive upon all parties.

"(c) Hearing and determination. A copy of every appeal and every protest filed by an American manufacturer, producer, or wholesaler under the provisions of this section shall be mailed by the collector to the consignee or his agent within five days after the filing thereof, and such consignee or his agent shall have the right to appear and to be heard as a party in interest before the United States Customs Court. The collector shall transmit the entry and all papers and exhibits accompanying or connected therewith to the United States Customs Court for due assignment and determination of the proper value or of the proper classification and rate of duty." (Tariff Act of 1930, sec. 516, as amended; 19 U. S. C. 1516)

"In reappraisement or classification proceedings instituted under section 1516 of Title 19, an American manufacturer, producer, or wholesaler shall not have the right to inspect any documents or papers of the consignee or importer disclosing any information which the Customs Court or any judge or division thereof deems unnecessary or improper to be disclosed to him." (28 U. S. C. 2634 (b))

tablish the similarity between the domestic and foreign merchandise; and shall contain such information as the complainant may have as to the port or ports at which such merchandise is being imported into the United States. The complaint shall be itemized as to each class or kind of merchandise involved.

(b) All information secured by the collector as to the character and description of merchandise of the kind covered by a complaint, entered after publication by the Commissioner of his decision as to the proper classification and rate of duty, and samples of such merchandise, shall be made available to the complainant upon application by him to the collector.

(c) Notice of the liquidation of the first of the entries to be liquidated, covering merchandise of a class or kind which would enable the complainant to present the issue desired, shall be given to the complainant by the collector, as required by section 516 (b), Tariff Act of 1930, as amended. If, upon examination of the information secured by the collector as to this entry and inspection of the sample, if any, the complainant believes and the collector agrees that the merchandise or the facts surrounding this importation are not sufficient to raise the issue involved in the complaint, the collector shall then give the complainant notice of the first liquidation thereafter of such an entry as will permit the framing of the issue covered by the complaint, and shall, under the same condition, continue to give such notices for so long as he is of the opinion that the complainant is sincere in his desire to protest.

(d) A complainant shall not be permitted in any case to inspect any documents or papers of the consignee or importer lodged in the customhouse, except upon instructions of the Commissioner.

(e) All appeals for reappraisement and protests filed under section 516, Tariff Act of 1930, as amended, shall be in triplicate.

(Sec. 516, 46 Stat. 735, as amended; 19 U. S. C. 1516)

18.25

18.26

FINAL PORT OF EXPORTATION OF MERCHANDISE CROSSING CONTIGUOUS FOREIGN TERRITORY

18.28 Port of exportation; cancellation of charge against bond.