casemark/customs-protest-form19

CBP Form 19 — Protest of Customs Decision

Draft a filing-ready protest preserving administrative and Court of International Trade review rights under 19 U.S.C. § 1514.

Prerequisites

Gather before drafting:

1. Entry docs — CF-7501 summaries, invoices, bills of lading (entry numbers, port codes, dates)
2. CBP decision docs — CF-29 notices, liquidation notices, ruling letters with exact dates
3. Merchandise specs — technical data sheets, material composition, HTS classifications (assigned and claimed)
4. Deadline check — confirm within 180 days of liquidation/decision per § 1514(c)(3)
5. Standing proof — importer of record status, consignee designation, or POA for agents/brokers

Quick Start

1. Extract entry data and CBP decision details from uploaded documents
2. Verify 180-day deadline — flag any timeliness risk before proceeding
3. Identify dispute type (classification, valuation, origin, preference, AD/CVD)
4. Draft each Form 19 section per the output structure below
5. Attach evidentiary exhibits with descriptions
6. Mark unverified citations with [VERIFY]

Document Extraction

Search uploads for:

| Data Point | Source | |---|---| | 11-digit entry number(s) | CF-7501, CBP correspondence | | Port code (3-digit) + name | Entry documents | | Entry date, liquidation date | CF-29, liquidation notice | | CBP-assigned HTSUS classification | CBP ruling/notice | | Declared vs. assessed value | Entry summary, CF-29 | | CBP-determined country of origin | CBP decision | | Verbatim CBP decision language | Decision letters, CF-29 |

Output Structure

1. Protestant Identification

• Full legal name (including DBA), address with 9-digit ZIP
• Entity type + state of formation
• Standing basis: importer of record / consignee / owner / authorized agent
• If agent: POA reference, broker license number

2. Entry Identification

Per contested entry:

• 11-digit entry number, port code + name
• Date of entry (MM/DD/YYYY), date of liquidation/reliquidation
• All CBP correspondence by document type, date, reference number

For consolidated protests (19 C.F.R. § 174.33): define scope of entries covered.

3. Contested Decision

Specify the exact determination challenged:

| Dispute Type | Required Detail | |---|---| | Classification | CBP-assigned HTSUS (chapter/heading/subheading/suffix) + duty rate | | Valuation | Declared value, CBP value, adjustments, valuation method | | Country of origin | CBP-determined origin, rules of origin framework | | Trade preference | Program (USMCA, GSP, etc.), denial basis | | AD/CVD | Order number, assessment rate, scope determination |

State when/how CBP communicated the decision to establish timeliness.

4. Claim for Relief

Frame as affirmative legal assertion:

• Classification: Correct HTSUS (8-digit subheading + 10-digit statistical) + duty rate
• Valuation: Correct method per § 1401a hierarchy, value with calculations
• Origin: Correct country + governing rule (substantial transformation / tariff shift / RVC)
• Preference: Program + qualification basis

5. Legal and Factual Argument

Merchandise description — material composition (percentages), manufacturing method, physical characteristics, functional capabilities, end use, industry standards.

Classification disputes:

1. Apply GRI in sequence
2. Analyze HS Explanatory Notes (persuasive, not binding)
3. Cite HQ/NY ruling letters — distinguish adverse rulings on facts
4. Cite CIT and Federal Circuit precedent with pinpoint citations

Valuation disputes:

1. Establish transaction value eligibility (sale for exportation, no related-party influence, no indeterminate conditions)
2. Address each § 1401a(b)(1) addition (packing, commissions, assists, royalties, resale proceeds)
3. If alternative method: explain transaction value failure, demonstrate next statutory method

All disputes:

• Distinguish CBP's cited authority
• Reference documentary evidence (technical literature, expert opinions, lab results, manufacturing docs)

6. Evidentiary Exhibits

List each with description: data sheets, expert reports/affidavits, prior CBP rulings on identical/similar merchandise, CIT decisions, industry publications, manufacturing documentation.

7. Signature Block

Include name, title, entity, date, contact info. If representative: identify principal, broker license or bar admission. Add 18 U.S.C. § 1001 certification statement.

Critical Checks

• 180-day deadline is jurisdictional — verify before drafting; flag risk prominently
• File at entry port or designated protest processing center
• Comply with 19 C.F.R. § 174.13 content requirements
• Preserve all arguments for CIT review — do not concede unnecessarily
• For related-party transactions, address § 1401a(b)(2)(B) relationship test proactively
• Protest denial triggers 180-day CIT action window under 28 U.S.C. § 2636(a)
• Use 19 C.F.R. § 174.14 for further review if initial protest denied
• Mark any unverified legal citation with [VERIFY]