Administrative Rulings, Protests, and Post-Entry Remedies (19 CFR Parts 173-177)
CBP issues prospective administrative rulings, commonly on classification, valuation, origin, and marking. A ruling request must present complete and accurate facts; the ruling binds CBP only with respect to the requester and the described transaction. CBP may revoke or modify rulings, generally with notice and prospective effect.
After liquidation, the main remedy is a protest under 19 CFR Part 174. A protest must generally be filed within 180 days after liquidation and must identify the decision protested and the relief sought. Grounds include classification, valuation, duty rate, exclusion, and certain other decisions. CBP may deny, allow, or reliquidate; further review and judicial review in the Court of International Trade are possible.
Before liquidation, the Post Summary Correction (PSC) allows correction of entry summary errors. A PSC cannot be used after liquidation, when protest becomes the vehicle. Other post-entry tools include voluntary reliquidation and prior disclosure in penalty matters.
Traps: filing a protest from the date of entry instead of liquidation; trying to use a PSC after liquidation; submitting a ruling request with hypothetical or incomplete facts; and assuming a ruling binds all importers.
Worked example/rule of thumb: Entry liquidated June 1. A protest is generally due by November 28 (180 days later). If an error is discovered in April, before liquidation, a PSC is ordinarily the better tool. Rule of thumb: pre-liquidation = PSC; post-liquidation = protest.