H320726

 HQ H320726 June 5, 2023 OT:RR:CTF:CPMMA H320726 AJK CATEGORY: Classification; Liquidation TARIFF NO.: 7009.92.10 Center Director Center of Excellence and Expertise for Electronics U.S. Customs and Border Protection Port of Los Angeles/Long Beach Seaport 301 E. Ocean Blvd. Long Beach, CA 90802 RE: Application for Further Review of Protest No. 2704-21-157165; Classification of Vanity Mirror Speakers; Untimely Voluntary Reliquidation; 19 U.S.C. § 1501 Dear Center Director, This is in reply to the Application for Further Review (AFR) of Protest No. 2704-21-157165, dated August 4, 2021, on behalf of SDI Technologies, Inc. (Protestant), contesting U.S. Customs and Border Protection’s (CBP) voluntary reliquidations and classification of vanity mirror speakers in heading 7009, Harmonized Tariff Schedule of the United States (HTSUS), as glass mirrors. The subject merchandise covers three entries: (1) Entry No. xxx-xxxx864-2, entered on April 1, 2020, and initially liquidated on February 26, 2021; (2) Entry No. xxx-xxxx704-8, entered on April 7, 2020, and initially liquidated on February 26, 2021; and (3) Entry No. xxx-xxxx944-6, entered on April 14, 2020, and initially liquidated on March 5, 2021. All three entries were entered and initially liquidated in heading 8518, HTSUS, as loudspeakers. On May 17, 2021, however, CBP issued a Notice of Action, which notified Protestant of CBP’s intent to voluntarily reliquidate the protested entries. Thereafter, on May 28, 2021, CBP voluntarily re-liquidated all three entries and reclassified the merchandise in heading 7009, HTSUS, as glass mirrors. Protestant now claims that the voluntary reliquidations of two entries—Entry No. xxx-xxxx864-2 and Entry No. xxx-xxxx704-8—were untimely and thus void pursuant to 19 U.S.C. § 1501. In addition, Protestant asserts that the merchandise was properly classified in heading 8518, HTSUS, upon entry and initial liquidation. FACTS: The products at issue are three different models of iHome® vanity mirror speakers: Model Nos. iCVBT8, iCVBT15, and iCVBTW11. All three models consist of: (1) a Bluetooth wireless speaker, which may be used to play streamed audio or to conduct hands-free telephone conversations with the built-in microphone when paired to Bluetooth-compatible devices; (2) one or two lighted glass mirrors; and (3) a charging capability via a USB port and/or a wireless charging pad. All three products are made in China. Protestant’s website—iHome®—describes iCVBT8, as follows: Look your best while enjoying your favorite music anywhere you like. Featuring a USB port[,] you can charge your mobile phone while you prepare for your day. The distortion-free mirror has a 1x and 7x magnification for the best beauty routine and detailed grooming. Bright LEDs with high and low settings provide natural looking light for a look that's right in any situation. Stream audio wirelessly via Bluetooth from your mobile device. Built-in mic, digital voice echo cancellation and answer and end controls make speakerphone use a pleasure. The bright LEDs and audio work independently while operating on internal rechargeable battery or AC adaptor. LUX II (iCVBT8), IHOME, https://www.ihomeaudio.com/iCVBT8SN/ (last visited Mar. 30, 2022). Protestant’s website—iHome®—describes iCVBT15, as follows: Introducing the iHome Beauty Hollywood Pro Bluetooth Vanity Mirror. Featuring 1,000 Lux full-spectrum lighting with 4 levels of brightness and 3 color light modes[,] this mirror will have you looking great in any light. Connect through Bluetooth and enjoy room-filling sound through the built-in speaker, or enjoy voice control with Siri or Google Assistant. Take calls hands-free through speakerphone and charge your phone through the rapid charging USB port. This mirror also comes with a removable 10X detail mirror[.] HOLLYWOOD PRO (iCVBT15), IHOME, https://www.ihomeaudio.com/iCVBT15SN/ (last visited Mar. 30, 2022). Protestant’s website—iHome®—describes iCVBTW11, as follows: Look your best, enjoy your favorite songs and stay fully charged wirelessly with the LUX POWER from iHome. This 9" distortion-free mirror features full-color spectrum lighting with hi/med/low brightness modes that will have you looking great in any light. Touch lighting controls allow you to adjust lighting modes by tapping the stem of the mirror. Charge your phone wirelessly through the wireless charging pad on the base of the mirror, and charge a secondary device through the 5W USB port. Stream music wirelessly through the mirror and enjoy your favorite songs as you get ready. The speakerphone feature allows you to take calls hands-free through the device. Featuring a removable 10X magnification detail mirror for detailed grooming. LUXPOWER (iCVBTW11), iHome, https://www.ihomeaudio.com/iCVBTW11SN/ (last visited Mar. 30, 2022). ISSUES: Whether CBP’s voluntary reliquidations of Entry Nos. xxx-xxxx864-2 and xxx-xxxx704-8 were untimely and thus void pursuant to 19 U.S.C. § 1501; and Whether the vanity mirror speakers are classified in heading 7009, HTSUS, as glass mirrors; heading 8518, HTSUS, as loudspeakers; or heading 8504, HTSUS, as static converters. LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) and (5) as a decision on classification and reliquidation of entries. The protest was timely filed, within 180 days of liquidation for entries made on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of Protest No. 2704-21-157165 is properly accorded pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve a question of law or fact that has not previously been ruled upon by CBP or the courts. (1) The Voidability of CBP’s Voluntary Reliquidations Section 501 of the Tariff Act of 1930, as amended (19 U.S.C. § 1501), which refers to “Voluntary reliquidations by U.S. Customs and Border Protection,” states the following: A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under section 1500(e) of this title. An untimely reliquidation by CBP under 19 U.S.C. § 1501 is not void, but rather voidable. See Philip Morris U.S.A., Div. of Phillip Morris, Inc. v. United States, 716 F. Supp. 1479, 1481 (Ct. Int’l Trade 1989). To contest the legality or the correctness of CBP’s reliquidation, an importer must timely file a protest against CBP’s untimely reliquidation. See id. (“Neither the legality nor the correctness of a reliquidation by Customs may be disturbed unless a timely protest is filed according to the procedures in 19 U.S.C. § 1514 ... and failure to do so within the stated period leaves the reliquidation final.”). On May 28, 2021, CBP reliquidated the protested entries pursuant to 19 U.S.C. § 1501. The reliquidations of two of the three entries (i.e., Entry Nos. xxx-864-2 and xxx-xxxx704-8), however, were untimely because they occurred ninety-one days after the original liquidation, which occurred on February 26, 2021. Accordingly, Protestant timely filed its protest against CBP’s reliquidations on August 18, 2021, which was within 180 days of reliquidation pursuant to 19 U.S.C. § 1514(c)(3). Thus, the untimely reliquidations of Entry Nos. xxx-xxxx864-2 and xxx-xxxx704-8 are voided and the protest is granted in this regard. Therefore, Entry Nos. xxx-xxxx864-2 and xxx-xxxx704-8 remain classified in subheading 8518.21.00, HTSUS, as originally liquidated. The remaining entry—Entry No. xxx-xxxx944-6—was timely reliquidat

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) and (5) as a decision on classification and reliquidation of entries. The protest was timely filed, within 180 days of liquidation for entries made on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of Protest No. 2704-21-157165 is properly accorded pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve a question of law or fact that has not previously been ruled upon by CBP or the courts. (1) The Voidability of CBP’s Voluntary Reliquidations Section 501 of the Tariff Act of 1930, as amended (19 U.S.C. § 1501), which refers to “Voluntary reliquidations by U.S. Customs and Border Protection,” states the following:A liquidation made in accordance with section 1500 or 1504 of this title or any reliquidation thereof made in accordance with this section may be reliquidated in any respect by U.S. Customs and Border Protection, notwithstanding the filing of a protest, within ninety days from the date of the original liquidation. Notice of such reliquidation shall be given or transmitted in the manner prescribed with respect to original liquidations under section 1500(e) of this title.An untimely reliquidation by CBP under 19 U.S.C. § 1501 is not void, but rather voidable. See Philip Morris U.S.A., Div. of Phillip Morris, Inc. v. United States, 716 F. Supp. 1479, 1481 (Ct. Int’l Trade 1989). To contest the legality or the correctness of CBP’s reliquidation, an importer must timely file a protest against CBP’s untimely reliquidation. See id. (“Neither the legality nor the correctness of a reliquidation by Customs may be disturbed unless a timely protest is filed according to the procedures in 19 U.S.C. § 1514 ... and failure to do so within the stated period leaves the reliquidation final