H333257

H333257 May 6, 2025 OT:RR:CTF:EPDR H333257 JHS CATEGORY: ENTRY Center Director Industrial and Manufacturing Materials Center of Excellence and Expertise Buffalo Field Office Buffalo,?NY?14225 RE: Application for Further Review of Protest No. 270421153931; Tile Traditions, LLC; Antidumping Duties (A-570-084) for Certain Quartz Products from the People’s Republic of China Dear Center Director: The purpose of this decision is to address the Application for Further Review (AFR) of protest number 270421153931 filed by Tile Traditions, LLC (Tile Traditions) on March 29, 2021, regarding the liquidation of entry number xxx-xxxx289-9 with the assessment of antidumping duties in accordance with case number A-570-084 for certain quartz products from the People’s Republic of China (China). Our decision is set forth below. FACTS: In November of 2018, Tile Traditions imported a single entry, number xxx-xxxx289-9, of quartz tiles from China. On November 1, 2018, an entry summary (Customs and Border Protection (CBP) Form 7501), which serves as both the entry and the entry summary was filed and accepted in CBP’s Automated Commercial Environment (ACE). The cargo was initially released on the same day. On November 2, 2018, the release was cancelled due to an agricultural hold that required an examination of the cargo. On the same day, and subsequently on November 6, 2018, Tile Traditions filed a paper entry on CBP Form 3461. Tile Traditions did not explain why these additional entries were filed beyond noting that an entry clerk employed by its customs broker “was not familiar with all entry procedures.” The estimated date of arrival for the cargo was November 6, 2018, but it did not actually arrive at the Port of Los Angeles until November 9, 2018. After the cargo was examined, and the agricultural hold was lifted, the cargo was released on November 20, 2018. ACE assigned the cargo release date of November 20, 2018, as the date of entry. Concurrently, on November 20, 2018, the U.S. Department of Commerce (Commerce) published a preliminary determination of sales at less than fair value, requiring cash deposits on imported quarts surface products (quartz) from China in case number A-570-084. See Certain Quartz Surface Products from the People’s Republic of China: Preliminary Determination of Sales at Less Than Fair Value and Postponement of Final Determination, 83 Fed. Reg. 58,540. On April 1, 2019, CBP reviewed entry number xxx-xxxx289-9 and issued a Notice of Action (CBP Form 29) requiring resubmission of the entry summary to include antidumping and countervailing duties, as applicable. On April 2, 2019, to comply with the Notice of Action, Tile Traditions refiled a paper entry summary on CBP Form 7501 that was hand annotated to state “Revised 7501,” and changed the entry type from 01 to 03. The refiled entry summary indicated the date of entry was November 20, 2018. The resubmitted entry summary included line items for antidumping duties owed pursuant to case number A-570-084-555 and countervailing duties owed pursuant to case number C-570-085-000. Also included was an entry summary dated November 26, 2018, that was hand annotated to state “Original 7501,” and also indicated the date of entry was November 20, 2018. On April 3, 2019, the entry summary was rejected. On April 22, 2019, Tile Traditions appears to have resubmitted the “Revised 7501.” On July 11, 2019, Commerce issued an antidumping duty order (ADD Order) for quartz from China entered for consumption on or after November 20, 2018. See Certain Quartz Surface Products from the People’s Republic of China: Antidumping and Countervailing Duty Orders, 84 Fed. Reg. 33,053. On October 2, 2019, the entry summary refiled by Tile Traditions was accepted in ACE and the entry was suspended pursuant to Commerce Message No. 8330301, that had previously been issued on November 26, 2018. On February 26, 2021, CBP liquidated the entry as subject to antidumping duties owed pursuant to case number A-570-084-555 and countervailing duties owed pursuant to case number C-570-085-000. On March 29, 2021, Tiles Traditions filed protest number 270421153931 contesting CBP’s assessment of antidumping duties. Tile Traditions does not dispute CBP’s assessment of countervailing duties. Tile Traditions argues that entry number xxx-xxxx289-9 is not subject to the ADD Order because the date of entry was November 1, 2018, and thus occurred prior to the November 20, 2018, effective date for the ADD Order. Tile Traditions argues that November 1, 2018, was the date of entry because: “the vessel carrying the goods entered the port limits of Long Beach on November 1, 2018; the entry data was properly transmitted to CBP electronically on November 1, 2018; and CBP initially released the goods was [sic] November 1, 2018.” Tile Traditions stresses that although the cargo was not released by CBP until November 20, 2018, it is the initial authorized release date for the goods in ACE, on November 1, 2018, that is controlling. The protest was denied by the Industrial and Manufacturing Materials Center of Excellence and Expertise (Center) on March 23, 2023. The Center determined the date of entry was November 20, 2018, as reflected in ACE, and was thus subject to the ADD Order. The protest was forwarded to our office for further review on July 21, 2023. 2 ISSUE: What is the legal date of entry for entry number xxx-xxxx289-9? LAW AND ANALYSIS: As an initial matter, we find that, pursuant to 19 U.S.C. § 1514(c)(3)(A), this protest was timely filed on March 29, 2021, within 180 days after the February 26, 2021, liquidation date for entry number xxx-xxxx289-9. We also find that, pursuant to 19 U.S.C. § 1514(a), a protestable issue was raised by challenging CBP’s decision regarding the applicable rate of antidumping duties. Finally, pursuant to 19 C.F.R. § 174.24(b), we find that further review of this protest is warranted because it involves a question of fact which has not previously been ruled upon, specifically whether the date of entry occurred prior to the effective date for the ADD Order. We note that due to Tile Traditions only protesting CBP’s assessment of antidumping duties on entry number xxx-xxxx289-9, CBP’s assessment of countervailing duties on the entry is final. See 19 U.S.C. § 1514(a) (establishing that any liquidation “shall be final and conclusive” unless protested); see also Headquarters Ruling Letter (HQ) H024645 (Dec. 1, 2008). CBP has a “statutory responsibility to fix the amount of duty owed on imported goods. As part of that responsibility, C[BP] is both empowered and obligated to determine . . . whether goods are subject to existing antidumping or countervailing duty orders.” Sunpreme Inc. v. United States, 946 F.3d 1300, 1317 (Fed. Cir. 2020) (citation omitted). As part of fulfilling this obligation, CBP assumes a ministerial role in liquidating entries subject to instructions received from Commerce. See Mitsubishi Elecs. Am., Inc. v. United States, 44 F.3d 973, 977 (Fed. Cir. 1994). The instructions relevant to this protest required CBP to assess antidumping duties on quartz entered for consumption or withdrawn from warehouse on or after November 20, 2018. See Certain Quartz Surface Products from the People’s Republic of China: Antidumping and Countervailing Duty Orders, 84 Fed. Reg. 33,053 (July 11, 2019). The time of entry for merchandise entered for consumption is established in accordance with 19 C.F.R. § 141.68. 19 C.F.R. § 141.68 permits importers to select the date of entry for a particular shipment. For example, “[w]hen an entry summary serves as both the entry documentation and entry summary . . . the time of entry will be the time the entry summary is filed in proper form with estimated duties attached . . . .” 19 C.F.R. § 141.68(b). However, the ability of importers to select a date of entry is subject to a limitation pertaining to arrival, which appears in 19 C.F.R. § 141.68(e): an entry will not “be considered filed o

As an initial matter, we find that, pursuant to 19 U.S.C. § 1514(c)(3)(A), this protest was timely filed on March 29, 2021, within 180 days after the February 26, 2021, liquidation date for entry number xxx-xxxx289-9. We also find that, pursuant to 19 U.S.C. § 1514(a), a protestable issue was raised by challenging CBP’s decision regarding the applicable rate of antidumping duties. Finally, pursuant to 19 C.F.R. § 174.24(b), we find that further review of this protest is warranted because it involves a question of fact which has not previously been ruled upon, specifically whether the date of entry occurred prior to the effective date for the ADD Order. We note that due to Tile Traditions only protesting CBP’s assessment of antidumping duties on entry number xxx-xxxx289-9, CBP’s assessment of countervailing duties on the entry is final. See 19 U.S.C. § 1514(a) (establishing that any liquidation “shall be final and conclusive” unless protested); see also Headquarters Ruling Letter (HQ) H024645 (Dec. 1, 2008). CBP has a “statutory responsibility to fix the amount of duty owed on imported goods. As part of that responsibility, C[BP] is both empowered and obligated to determine . . . whether goods are subject to existing antidumping or countervailing duty orders.” Sunpreme Inc. v. United States, 946 F.3d 1300, 1317 (Fed. Cir. 2020) (citation omitted). As part of fulfilling this obligation, CBP assumes a ministerial role in liquidating entries subject to instructions received from Commerce. See Mitsubishi Elecs. Am., Inc. v. United States, 44 F.3d 973, 977 (Fed. Cir. 1994). The instructions relevant to this protest required CBP to assess antidumping duties on quartz entered for consumption or withdrawn from warehouse on or after November 20, 2018. See Certain Quartz Surface Products from the People’s Republic of China: Antidumping and Countervailing Duty Orders, 84 Fed. Reg. 33,053 (July 11, 2019). The time of entry for merchandise entered for consumption is established i