TARIFF CLASSIFICATION PROTEST

CBP Form 19 - Protest

U.S. Customs and Border Protection

SECTION 1: PROTEST IDENTIFICATION

Protest Number (CBP Use Only): [____________________]

Date Filed: [__/__/____]

Port of Entry: [____________________]

Port Code: [____]

SECTION 2: PROTESTANT INFORMATION

Full Legal Name of Protestant:
[________________________________]

Business Name (if different):
[________________________________]

Importer Number: [____________________]

Address:
[________________________________]
[________________________________]

City: [____________________] State: [____] ZIP: [__________]

Telephone: [____________________]

Email: [________________________________]

Relationship to Merchandise:
☐ Importer of Record
☐ Consignee
☐ Actual Owner of Merchandise
☐ Authorized Agent

SECTION 3: REPRESENTATIVE INFORMATION (IF APPLICABLE)

Name of Attorney/Broker:
[________________________________]

Firm Name:
[________________________________]

Address:
[________________________________]

Bar Admission/License Number: [____________________]

Telephone: [____________________]

Email: [________________________________]

☐ Power of Attorney on file with CBP
☐ Power of Attorney attached

SECTION 4: ENTRY INFORMATION

A. Entry Details

(Attach additional sheets if more than four entries)

B. Merchandise Description

Description of Merchandise:
[________________________________]
[________________________________]

Country of Origin: [____________________]

Manufacturer/Exporter: [________________________________]

SECTION 5: NATURE OF PROTEST

A. Type of Decision Being Protested

☐ Classification of Merchandise (HTSUS)
☐ Rate and Amount of Duties
☐ Appraisement/Valuation of Merchandise
☐ Exclusion of Merchandise
☐ Liquidation or Reliquidation
☐ Refusal to Pay Claim for Drawback
☐ Country of Origin Determination
☐ Marking Requirements
☐ Denial of Free Trade Agreement Treatment
☐ Assessment of Antidumping/Countervailing Duties
☐ Denial of Temporary Importation Under Bond
☐ Other: [____________________]

B. Category of Protest

☐ Classification Only
☐ Valuation Only
☐ Classification and Valuation
☐ Trade Program Eligibility
☐ Other: [____________________]

SECTION 6: STATEMENT OF PROTEST

A. CBP's Classification/Decision

HTSUS Classification Assigned by CBP:
[____________________]

Duty Rate Assessed: [____]%

Total Duties Paid: $[____________________]

Description of CBP's Position:
[________________________________]
[________________________________]
[________________________________]

B. Protestant's Claimed Classification/Position

HTSUS Classification Claimed by Protestant:
[____________________]

Duty Rate Claimed: [____]%

Amount of Refund Claimed: $[____________________]

SECTION 7: GROUNDS FOR PROTEST

A. Factual Basis

Description of the Merchandise:
(Include physical characteristics, composition, function, and use)
[________________________________]
[________________________________]
[________________________________]
[________________________________]
[________________________________]

Material Composition:
[________________________________]
[________________________________]

Principal Use/Function:
[________________________________]
[________________________________]

B. Legal Arguments

Argument 1: General Rules of Interpretation

The merchandise should be classified under HTSUS [____________________] pursuant to:

☐ GRI 1 - Terms of headings and Section/Chapter Notes
☐ GRI 2(a) - Incomplete or unfinished articles
☐ GRI 2(b) - Mixtures and combinations
☐ GRI 3(a) - Most specific description
☐ GRI 3(b) - Essential character
☐ GRI 3(c) - Last in numerical order
☐ GRI 4 - Most akin
☐ GRI 5 - Containers/packing materials
☐ GRI 6 - Subheading classification

Detailed Legal Argument:
[________________________________]
[________________________________]
[________________________________]
[________________________________]
[________________________________]
[________________________________]

Argument 2: Section and Chapter Notes

Applicable Section Note(s): [____________________]
Applicable Chapter Note(s): [____________________]

Analysis:
[________________________________]
[________________________________]
[________________________________]
[________________________________]

Argument 3: Explanatory Notes

Relevant Explanatory Note provision(s):
[________________________________]
[________________________________]

Analysis:
[________________________________]
[________________________________]

C. Supporting Authorities

CBP Ruling Letters:

Court Decisions:

SECTION 8: ALTERNATIVE CLAIMS

In the alternative, if the primary classification is not accepted, Protestant claims:

Alternative Classification 1: [____________________]
Grounds: [________________________________]

Alternative Classification 2: [____________________]
Grounds: [________________________________]

SECTION 9: RELIEF REQUESTED

Protestant respectfully requests that CBP:

☐ Reclassify the merchandise under HTSUS [____________________]

☐ Refund duties in the amount of $[____________________]

☐ Refund applicable interest

☐ Reliquidate the entry(ies) listed above

☐ Grant other relief as follows:
[________________________________]

SECTION 10: TIMELINESS CERTIFICATION

A. Filing Deadline Calculation

Entry Date: [__/__/____]
☐ Before December 18, 2004 (90-day deadline applies)
☐ On or after December 18, 2004 (180-day deadline applies)

Liquidation Date: [__/__/____]

Filing Deadline: [__/__/____]

Date of This Protest: [__/__/____]

☐ This protest is timely filed within the applicable deadline.

B. Request for Accelerated Disposition (Optional)

☐ Protestant requests accelerated disposition of this protest pursuant to 19 U.S.C. § 1515(b).

Note: Request for accelerated disposition may be made concurrent with filing for entries on or after December 18, 2004, or after 90 days from filing for earlier entries.

SECTION 11: FURTHER REVIEW REQUEST (OPTIONAL)

☐ Protestant requests further review of this protest pursuant to 19 CFR 174.24.

Grounds for Further Review:

☐ The decision involves questions of law or fact that have not been ruled upon by the Commissioner or designee, or by the Customs courts.

☐ The decision is inconsistent with a ruling of the Commissioner or designee, or with a decision of the Customs courts.

☐ The decision involves a matter that should be considered in establishing uniform treatment of substantially identical transactions.

☐ The decision is alleged to be erroneous and is inconsistent with a prior CBP ruling with respect to substantially similar merchandise.

Explanation:
[________________________________]
[________________________________]
[________________________________]

SECTION 12: SUPPORTING DOCUMENTS

☐ Entry Summary (CBP Form 7501)
☐ Commercial Invoice
☐ Bill of Lading/Airway Bill
☐ Packing List
☐ Product Specifications/Technical Data
☐ Samples (describe): [____________________]
☐ Photographs
☐ Laboratory Analysis
☐ Prior CBP Ruling Letters (copies)
☐ Court Decisions (copies)
☐ Power of Attorney
☐ Other: [____________________]

SECTION 13: PENDING LITIGATION DISCLOSURE

Is any issue raised in this protest currently pending before:

U.S. Court of International Trade?
☐ Yes ☐ No
If Yes, Case No.: [____________________]

U.S. Court of Appeals for the Federal Circuit?
☐ Yes ☐ No
If Yes, Case No.: [____________________]

SECTION 14: CERTIFICATION

I hereby certify under penalty of perjury that:

☐ I am the importer of record, or the consignee, or the actual owner, or the authorized agent of one of the foregoing, and therefore have standing to file this protest.

☐ The statements made herein are true, accurate, and complete to the best of my knowledge and belief.

☐ I understand that false statements may subject me to penalties under 18 U.S.C. § 1001 and/or 19 U.S.C. § 1592.

☐ This protest is timely filed within the applicable statutory period.

☐ All relevant facts have been fully disclosed.

Signature: ________________________________

Printed Name: [________________________________]

Title: [________________________________]

Date: [__/__/____]

SECTION 15: FILING INSTRUCTIONS

A. Where to File

Physical Filing:
File at the port of entry where the entry was made, addressed to the Center Director.

Electronic Filing:
File through CBP's Automated Commercial Environment (ACE) system.

B. Number of Copies

Physical Filing: Submit in quadruplicate (4 copies) plus attachments
Electronic Filing: Single submission

C. Post-Filing Process

1. CBP will review the protest within 2 years of filing
2. If granted, entry will be reliquidated and refund issued
3. If denied, Protestant may seek judicial review in U.S. Court of International Trade within 180 days

SOURCES AND REFERENCES

• 19 U.S.C. § 1514: https://www.law.cornell.edu/uscode/text/19/1514
• 19 CFR Part 174: https://www.ecfr.gov/current/title-19/chapter-I/part-174
• CBP Form 19 Instructions: https://www.cbp.gov/trade/programs-administration/entry-summary/protests
• U.S. Court of International Trade: https://www.cit.uscourts.gov
• Harmonized Tariff Schedule: https://hts.usitc.gov

IMPORTANT DEADLINES

LEGAL NOTICES

Exhaustion of Administrative Remedies: Filing a protest is a prerequisite to judicial review of CBP decisions. Failure to timely file a protest waives the right to challenge the liquidation.

Preservation of Claims: All legal arguments and factual grounds should be raised in the initial protest to preserve them for potential judicial review.

This template is provided for educational and informational purposes only. It should be reviewed and customized by qualified legal counsel or a licensed customs broker before use.