19 CFR Part 174 — Protests

Correct answer: A  · Authority: 19 CFR 174.22(c)

The correct answer is A) 30 because 19 CFR 174.22(c) explicitly states that the Center director must review the protest within 30 days from the date of mailing the request for accelerated disposition. The other options (B–E) are incorrect because the cited authority does not mention any longer timeframe for decision-making; the rule is strictly 30 days as outlined in the text. The provision in (d) further reinforces this by stating that failure to act within 30 days results in the protest being deemed denied, confirming the 30-day limit.

Correct answer: B  · Authority: 19 CFR 174.12(e)(1)

The correct answer is B because 19 CFR 174.12(e)(1) specifies that protests must be filed within 90 days of the liquidation date for entries made before December 18, 2004. The entry in question was made on July 18, 2003, which is before the cutoff date, and the liquidation occurred on December 20, 2004, triggering the 90-day period. Option A (180 days) applies only to entries made on or after December 18, 2004, which is not the case here. Options C, D, and E are inconsistent with the 90-day rule explicitly stated in the cited authority.

Correct answer: B  · Authority: 19 CFR 174.12(e)

The correct answer is B because 19 CFR 174.12(e) specifies that protests must be filed within 90 days of a decision (such as liquidation) for entries made before December 18, 2004. The entry here was made on July 18, 2003, which falls before the cutoff date, triggering the 90-day rule. Option A (180 days) applies only to entries made on or after December 18, 2004, which is not the case here. Option C (1 year) is not mentioned in the cited text. Option D (1 year from the entry date) ignores the regulation’s focus on the liquidation date. Option E (30 days before liquidation) misinterprets the timeline entirely.

Correct answer: C  · Authority: 19 CFR 174.3(a)

The correct answer is C because 19 CFR 174.3(a) explicitly requires a power of attorney when a protest is filed by an agent who is not an attorney at law, a licensed customs broker, or an authorized employee of a licensed customs broker. This rule applies only to such agents, as the exceptions in paragraphs (1) and (2) of the same section exempt attorneys and brokers from needing a power of attorney. Options A and B are incorrect because the rule does not require a power of attorney when the importer files directly or when the agent is an attorney. Option D is incorrect because the regulation clearly mandates a power of attorney in specific cases.

Correct answer: C  · Authority: 19 CFR 174.11

The correct answer is C because 19 CFR 174.11(b)(7) explicitly limits protests related to refusal to reliquidate entries to those made before December 18, 2004, not 2006 as stated in option C. The other options are directly covered by the listed subject matters in 19 CFR 174.11(b): A (classification and duties) is in (b)(2), B (appraised value) is in (b)(1), and D (liquidation or modification) is in (b)(5). The date discrepancy in C removes it from the scope of protestable matters under the cited authority.

Correct answer: D  · Authority: 19 CFR 174.11

The correct answer is D because 19 CFR 174.11 explicitly lists the CBP decisions and actions subject to protest under section 514 of the Tariff Act of 1930, including appraised value, classification, duty rates, and other administrative determinations. Other options are incorrect because they do not address the specific matters outlined in the cited authority. For example, 19 CFR 101.1 governs general customs procedures, 19 CFR 146.0 relates to protests generally, 19 CFR 171.0 covers liquidation, and 19 CFR 191.0 pertains to entry requirements, none of which enumerate the detailed subject matters subject to protest as comprehensively as 174.11.

Correct answer: C  · Authority: 19 CFR 174.22

The correct answer is C because 19 CFR 174.22(d) explicitly states that if the Center director fails to allow or deny a protest within 30 days of a request for accelerated disposition, the protest is deemed denied at the close of the 30th day. This directly supports option C. Option A is incorrect because the regulation does not mention approval by default; denial is the only outcome specified for inaction. Option B is unsupported as the text does not reference forwarding to another office. Option D is invalid because the regulation does not mention a 2-year period or automatic approval. Option E is incorrect because the text does not address withdrawal or resubmission timelines.

Correct answer: C  · Authority: 19 CFR 174.3(1)

The correct answer is C) Lawyer for the brokerage because 19 CFR 174.3(1) explicitly states that an attorney at law filing a protest as an agent or attorney in fact does not require a power of attorney, as their signature alone is deemed sufficient proof of authorization. Other options, such as importers (A), employees of brokers (B), partnerships (D), and attorneys in fact (E), are either explicitly required to have a power of attorney under 19 CFR 174.3 or are not exempted from this requirement. The authority does not mention any exemption for importers, employees, or partnerships, nor does it grant general authority to attorneys in fact beyond the specific context of protests.

Correct answer: D  · Authority: 19 CFR 174.23 41 Credit to All 19 CFR 172.2(d)

The correct answer is D because 19 CFR 174.23 explicitly states that if the Center director's preliminary examination indicates a protest would be denied in whole or in part, the protest must be forwarded to the Commissioner or their designee if it raises an issue involving lack of uniformity in treatment. This matches the wording in option D. Option A is incorrect because the 180-day period for protest filing is specified in 19 CFR 172.2(d), not 190 days. Option B is unsupported as no one-year review period is mentioned in the cited text. Option C is incorrect because the 30-day rule for accelerated disposition is not tied to automatic allowance of a protest. Option E is not addressed in the cited authority, which focuses on administrative review, not judicial action.

Correct answer: C  · Authority: 19 CFR 174.3(a)(1)

The correct answer is C because 19 CFR 174.3(a)(1) explicitly states that an attorney at law does not need a power of attorney when filing a protest, as their signature alone is deemed sufficient proof of authorization. Options A and B require a POA because they involve agents or attorneys in fact who are not exempted by the regulation. Options D and E are exempted under 19 CFR 174.3(a)(2), but the question asks which individual does not need a POA, and the answer must be the one explicitly named in the cited text. The regulation does not impose a POA requirement on attorneys at law, unlike the other roles listed.

Correct answer: E  · Authority: 19 CFR 174.13(c)

The correct answer is E because 19 CFR 174.13(c) explicitly states that a protest may include language directing refunds to a specific address, which supersedes any prior designation on CBP Form 4811. This overrides the broker’s designation on the form, making RT the designated recipient. Option A is incorrect because the protest’s language, not the importer’s default status, determines the refund address. Option B and C are invalid because the protest’s explicit instruction takes precedence over the broker’s designation. Option D is unrelated, as the regulation addresses refund mailing, not application of credits.

Correct answer: E  · Authority: 19 CFR Part 174

The correct answer is E because 19 CFR Part 174 governs protests against CBP decisions, including those related to post-summary claims under agreements like the U.S.-Korea FTA. The situation in E involves a refusal to liquidate or re-liquidate a claim, which directly implicates CBP's administrative decision-making subject to protest. Option A involves a broker's error, not a CBP decision; B references a protest filed beyond the 180-day limit (19 CFR 174.11), making it untimely; C involves a resolved drawback claim with no dispute; and D concerns an error in flagging, not a CBP decision subject to protest.

Correct answer: A  · Authority: 19 CFR 174.21, 19 CFR 174.22

The correct answer is A because 19 CFR 174.21(b) explicitly mandates a 30-day review period for protests relating to the exclusion of merchandise, overriding the general 2-year rule in 174.21(a). For the accelerated disposition request, 19 CFR 174.22 requires the Center Director to act within 30 days from the mailing date, as this provision governs such cases. Other options incorrectly apply the 2-year or 90-day periods, which are not applicable here.

Correct answer: D  · Authority: 19 CFR 174.11; 19 CFR 174.11(b)(8)

The correct answer is D because 19 CFR 174.11(b)(8) explicitly states that the refusal to reliquidate an entry under 19 U.S.C. 1520(d) is subject to protest, which includes post-summary claims under trade agreements like the U.S.-Peru Trade Promotion Agreement. Option A involves a clerical error, which is generally protestable under 19 CFR 174.11(a), but the scenario describes an unliquidated entry, not a liquidated one, which may not meet the criteria for protest. Option B concerns a procedural refusal after the liquidation deadline, which is not directly addressed as a protestable matter in the cited authority. Option C involves a drawback claim that was liquidated with a refund, not a refusal to pay, which would fall under 19 CFR 174.11(b)(6) but is not applicable here.

Correct answer: D  · Authority: 19 CFR 174.3(a)

The correct answer is D) Power of attorney, as required by 19 CFR 174.3(a), which mandates that any agent other than an attorney at law or customhouse broker must file a power of attorney to demonstrate authorization to act on the principal’s behalf. This document must explicitly authorize the agent to file the protest or grant unlimited authority. The other options are not mentioned in the cited authority: Articles of incorporation (A) pertain to corporate formation, a certificate of authority (B) is unrelated to protest filing, and a letter of intent (C) is a general expression of intent, not a legal authorization document.

Correct answer: B  · Authority: 19 CFR 174.12(e)(1)

The correct answer is B because the protest deadline is determined by the date of liquidation, which was January 22, 2021. Under 19 CFR 174.12(e)(1), protests must be filed within 180 days of the date of liquidation for entries made on or after December 18, 2004. Since the liquidation occurred after this date, the 180-day rule applies. Option A incorrectly references the 90-day rule, which applies only to entries liquidated before December 18, 2004. Options C and D are irrelevant because the protest deadline is tied to the liquidation date, not the arrival or entry summary dates.