[Federal Register Volume 66, Number 78 (Monday, April 23, 2001)]
[Rules and Regulations]
[Pages 20392-20401]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-10004]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Customs Service
19 CFR Part 10
[T.D. 01-33]
RIN 1515-AC85
Amendment to Wool Duty Refund Program
AGENCY: U.S. Customs Service, Department of the Treasury.
ACTION: Interim rule; solicitation of comments.
-----------------------------------------------------------------------
SUMMARY: This document amends the Customs Regulations on an interim
basis regarding the refund of duties paid on imports of certain wool
products pursuant to section 505 of the Trade and Development Act of
2000. Principally, this document amends the final rule published in the
Federal Register on December 26, 2000, regarding the description of the
types of wool products that are eligible to provide the basis for a
wool duty refund for claim year 2000. This interim rule is necessary to
accurately reflect the scope of section 505. This document also sets
forth the tariff provisions that eligible wool products must be entered
under in each of claim years 2000, 2001 and 2002 to substantiate a duty
refund. These amendments reflect changes to the Harmonized Tariff
Schedule by the Annex to Presidential Proclamation 7383. Other
amendments involve non-
[[Page 20393]]
substantive editorial changes and the correction of typographical
errors. Due to the changes to the final rule, Customs is reopening the
time period within which to file an original or amended letter of
intent to file a wool duty refund claim.
DATES: This interim rule is effective April 23, 2001. Letters of intent
to file a wool duty refund claim, whether original or amended, must be
received by Customs no later than May 8, 2001. Comments must be
received on or before June 22, 2001.
ADDRESSES: Written comments (preferably in triplicate) should be
submitted to and inspected at the Regulations Branch, Office of
Regulations and Rulings, U.S. Customs Service, 1300 Pennsylvania
Avenue, N.W., 3rd Floor, Washington, D.C. 20229.
FOR FURTHER INFORMATION CONTACT: Bruce Ingalls, Chief, Entry and
Drawback Management (202) 927-1082.
SUPPLEMENTARY INFORMATION:
Background
On May 18, 2000, President Clinton signed into law the Trade and
Development Act of 2000 (``the Act''), Public Law 106-200, 114 Stat.
251. Title V of the Act concerns imports of certain wool articles and
sets forth provisions intended to provide tariff relief to U.S.
manufacturers of specific wool products. Within Title V, section 505
permits eligible U.S. manufacturers to claim a limited refund of duties
paid on imports of select wool articles.
On December 26, 2000, Customs published in the Federal Register (65
FR 81344), as T.D. 01-01, the final rule setting forth the eligibility,
documentation and procedural requirements regarding Customs issuance of
refunds of the duties paid on imports of certain wool products. The
final regulation was added to the Customs Regulations at Sec. 10.184
(19 CFR 10.184), effective January 25, 2001.
Since the publication of T.D. 01-01, it has come to Customs
attention that certain tariff subheadings identified in Sec. 10.184 of
the Customs Regulations (19 CFR 10.184) do not accurately reflect the
scope of section 505 in regard to the wool products that may
substantiate a duty refund for claim year 2000. This document amends
these regulatory provisions so as to conform to the terms of the
statute.
This document also amends Sec. 10.184 to reflect the new tariff
provisions for certain worsted wool fabrics and wool yarns added to the
Harmonized Tariff Schedule of the United States (HTSUS) by the Annex to
Presidential Proclamation 7383, published in the Federal Register on
December 6, 2000 (65 FR 76551), effective with respect to goods
entered, or withdrawn from warehouse for consumption, on or after
January 1, 2001. These new HTSUS tariff provisions affect the
administration of the wool duty refund program in that they provide the
basis for a wool duty refund for claim years 2001 and 2002, and replace
certain HTSUS subheadings identified in the tariff provisions created
in sections 501 and 502 that provide the basis for a wool duty refund
for claim year 2000.
Additionally, this document corrects several typographical errors
and makes non-substantive editorial changes to Sec. 10.184.
The amendments, corrections and editorial changes are described
below.
Scope of Section 505 in Regard to the Wool Products That Are Eligible
to Provide the Basis for a Wool Duty Refund
Section 505 provides that wool products ``of the kind'' described
in HTSUS subheadings 9902.51.11, 9902.51.12, 9902.51.13 or 9902.51.14
are eligible to provide the basis for a wool duty refund for claim
years 2000, 2001 and 2002. These 9902 subheadings were created in
sections 501 and 502, and were added to the HTSUS on January 1, 2001.
In Sec. 10.184, paragraphs (c), (d), (f) and (g) provide that
certain wool products ``of the kind'' described in the chapter 51,
HTSUS, tariff provisions cited in the 9902, HTSUS, subheadings created
in sections 501 and 502, may be used to substantiate a wool duty refund
for claim year 2000. For claim years 2001 and 2002, the current
regulations correctly reference wool products ``of the kind'' described
in the 9902, HTSUS, subheadings created in sections 501 and 502. For
claim year 2000, however, the current regulations do not accurately
reflect the scope of section 505 in that the chapter 51, HTSUS, tariff
provisions referenced therein are broader than the 9902, HTSUS,
subheadings because the latter are subject to additional statutory
conditions. In this regard, it is noted that the heading texts to HTSUS
provisions 5112.11.20 and 5112.19.90 do not contain the statutory
condition that the wool fabrics must be ``certified by the importer as
suitable for use in making suits, suit-type jackets, or trousers,'' as
is found in the heading texts to 9902.51.11 and 9902.51.12. Also, the
heading texts to HTSUS provisions 5107.10.00 (wool yarn) and 5101.11,
5101.19, 5101.21, 5101.29, 5101.30, 5103.10, 5103.20, 5104.00, 5105.21
and 5105.29 (wool fiber and top) do not contain limiting micron
criteria, as do the heading texts to 9902.51.13 and 9902.51.14.
For this reason, paragraphs (c), (d), (f) and (g) in Sec. 10.184
are amended to accurately reflect the scope of section 505 by providing
that wool products of the kind described in HTSUS subheadings
9902.51.11, 9902.51.12, 9902.51.13 and 9902.51.14 provide the basis for
a wool duty refund for claim years 2000, 2001 and 2002.
It should be noted that section 505 does not require that eligible
wool products be entered under these 9902, HTSUS, subheadings. Customs
is of the view that use of the statutory construction ``of the kind''
in section 505(a), (b) and (c) reflects Congress' intent to permit wool
products entered under the chapter 51, HTSUS, subheadings identified in
the tariff provisions created in sections 501 and 502 to be used to
substantiate a wool duty refund claim for all three claim years, so
long as the products entered under these chapter 51 tariff provisions
are ``of the kind'' described in the relevant 9902, HTSUS, subheadings
set forth in section 505. The fact that the relevant 9902, HTSUS,
subheadings were not in effect in the tariff schedule until January 1,
2001, supports the view that Congress could not have intended to
require entry under these tariff provisions.
Amendments To Conform Sec. 10.184 to Section 505
To reflect the scope of section 505 in regard to the types of wool
products that are eligible to provide the basis for a wool duty refund
claim, the following amendments are required to the regulatory text:
(1) Within Sec. 10.184, paragraphs (c)(1), (c)(2) and (c)(3) are
amended to reflect that for all three claim years section 505
authorizes limited refunds of the duties paid on entries of wool
products of the kind described in HTSUS subheadings 9902.51.11,
9902.51.12, 9902.51.13 or 9902.51.14; and
(2) Within Sec. 10.184, the following paragraphs are amended to
reflect that the referenced wool products must be ``of the kind''
described in HTSUS subheadings 9902.51.11, 9902.51.12, 9902.51.13 or
9902.51.14: (d)(2)(i)(D)(1); (d)(2)(ii) (affidavit item 1);
(d)(3)(i)(E)(1); (d)(3)(ii) (affidavit item 1); (f); (g)(3)(iii);
(g)(3)(iii)(A); (g)(3)(iv) (affidavit item 1); and (g)(3)(vi)
(affidavit item 1).
[[Page 20394]]
Amendments to Sec. 10.184 To Reflect Additions to the HTSUS Effected by
the Annex to Presidential Proclamation 7383
The Annex to Presidential Proclamation 7383 provides for the
following HTSUS subheading substitutions, effective on or after January
1, 2001:
5112.11.20 is replaced by subheadings 5112.11.30 and
5112.11.60;
5112.19.90 is replaced by subheadings 5112.19.60 and
5112.19.95; and
5107.10.00 is replaced by subheading 5107.10.30.
Because of these substitutions, it is necessary to clarify which
chapter 51, HTSUS, tariff provisions may provide the basis for a wool
duty refund for each claim year. To that end, it is noted that the
chapter 51, HTSUS, subheadings cited in the heading text to HTSUS
subheading 9902.51.14 were not replaced by the Annex, and remain
eligible to provide the basis for a wool duty refund for claim years
2000, 2001 and 2002. Those tariff provisions that were replaced in the
HTSUS by the Annex are only eligible to provide the basis for a wool
duty refund claim for claim year 2000. The new tariff provisions added
to the HTSUS by the Annex that replace the chapter 51 subheadings
identified in the heading texts to the chapter 99, HTSUS, tariff
provisions created in sections 501 and 502 are eligible to provide the
basis for a wool duty refund claim for claim years 2001 and 2002. The
9902, HTSUS, subheadings identified in section 505 are eligible to
provide the basis for a wool duty refund for claims years 2001 and
2002.
Accordingly, to reflect the language of Presidential Proclamation
7383, within Sec. 10.184, paragraphs (f), (g)(3)(iii)(E) and (F), and
(g)(3)(iv) (affidavit items 5(a) and 5(b)) are amended to reflect the
additions to the HTSUS implemented by the proclamation and to specify
the chapter 51 HTSUS subheadings that are eligible to substantiate a
wool duty refund claim for each claim year.
Clarifications to Sec. 10.184
To enhance the clarity of the final regulation, the following
amendments are made to the regulatory text:
(1) Within Sec. 10.184, paragraphs (c)(1), (c)(2) and (c)(3) are
amended to include the tariff heading texts for the 9902 HTSUS
subheadings cited in section 505;
(2) Within Sec. 10.184, paragraphs (c)(1), (c)(2) and (c)(3) are
amended to include the chapter 51, HTSUS, subheadings under which
eligible wool products must be entered in calendar year 1999;
(3) Within Sec. 10.184, paragraphs (c)(1), (c)(2) and (c)(3) are
amended by adding the adjective ``U.S.'' before the word
``manufacturer'' in the first sentence of each of these provisions;
(4) Within Sec. 10.184, paragraph (c)(1) is amended by adding the
term ``imported or'' before the word ``purchased'' at the end of the
first sentence;
(5) Within Sec. 10.184, paragraphs (c)(2) and (c)(3) are amended by
adding the term ``to the manufacturer'' after the word ``refunded'' in
the second sentence of each provision;
(6) Within Sec. 10.184, the following paragraphs are amended to
clarify under which HTSUS tariff provisions eligible wool products must
be entered in specific calendar years for purposes of substantiating a
wool duty refund claim: (d)(2); (d)(2)(i)(A); (d)(2)(i)(D)(2);
(d)(2)(i)(D)(5); (d)(2)(ii) (affidavit item 2); (d)(2)(ii) (affidavit
item 5(a)); (d)(2)(iii)(A); (d)(2)(iv) (affidavit item 1); (d)(3);
(d)(3)(i)(A); (d)(3)(i)(E)(2); (d)(3)(ii) (affidavit item 2); and
(d)(3)(ii) (affidavit item 5); (f); (g)(3)(iii)(E) and (F); (g)(3)(iv)
(affidavit items 5(a) and 5(b));
(7) Within Sec. 10.184, the following paragraphs are amended to
clarify that the term ``fabric'' referenced therein is worsted wool
fabric of the kind described in HTSUS subheadings 9902.51.11 or
9902.51.12 and, where appropriate, to clarify that such fabric may be
entered under HTSUS subheadings 5112.11.20, 5112.19.90, 5112.11.30,
5112.11.60, 5112.19.60 or 5112.19.95 in specific calendar claim years:
(f); (g)(3)(iii)(E) and (F); and (g)(3)(iv) (affidavit items 5(a) and
5(b));
(8) Within Sec. 10.184, the following paragraphs are amended by
removing the word ``attests'' and adding the word ``certifies'' in its
place to clarify that the affidavit serves as the claimant's
certification, for purposes of this section, that the subject worsted
wool fabric has an average fiber diameter of a particular micron and
that the fabric is suitable for use in making men's or boys' suits,
suit-type jackets, or trousers: (d)(2)(ii) (affidavit item 6);
(d)(2)(iv) (affidavit item 5); (d)(3)(ii) (affidavit item 6);
(g)(3)(ii) (affidavit item 7); (g)(3)(iv) (affidavit item 6); and
(g)(3)(vi) (affidavit item 6);
(9) Within Sec. 10.184, paragraph (d)(2)(iii)(C) is amended by
inserting the word ``such'' before the word ``fabric'' in the tenth
line of the paragraph to clarify that the referenced fabric is worsted
wool fabric of the kind described in (d)(2)(iii)(A) as corrected. The
same amendment is made to paragraph (d)(2)(iv) (affidavit item 3);
(10) Within Sec. 10.184, the last sentence in paragraph (d)(4), and
paragraphs (d)(4)(i), (ii) and (iii), require rewording to clarify and
simplify the regulatory text describing the required content of a
letter of intent where the manufacturer is both an importer and a
purchaser of eligible worsted wool fabric;
(11) Within Sec. 10.184, the following paragraphs are amended to
clarify that the relevant time frame is not a specific claim year or
the ``current calendar year'', but rather ``the calendar year for which
a duty refund is sought'': (g)(3)(i)(A); (g)(3)(ii) (affidavit item 1);
(g)(3)(iii)(A), (B), (E) and (F); (g)(3)(iv) (affidavit items 2, 5(a)
and 5(b)); (g)(3)(v)(A) and (C); and (g)(3)(vi) (affidavit item 3);
(12) Within Sec. 10.184, the following paragraphs are amended to
clarify that the referenced eligible wool products need to have been
imported in calendar year 1999, but the duties need not have been paid
in calendar year 1999: (d)(2)(i)(D)(5); (d)(2)(ii) (affidavit items
5(a) and 5(b)); (d)(2)(iii)(C); (d)(2)(iv) (affidavit item 3);
(d)(3)(i)(E)(5); (d)(3)(ii) (affidavit item 5); and (e); and
(13) As a result of the changes described in item (12) above,
Customs is reopening the time to file a letter of intent and/or an
amended letter of intent. Section 10.184(d)(6) is amended by changing
the date that a manufacturer's letter of intent must be received by
Customs from March 31, 2001, until May 8, 2001.
Typographical Errors and Non-Substantive Editorial Changes
Several typographical errors and editorial changes require the
following corrections to the regulatory text:
(1) Within Sec. 10.184, in paragraph (b), the third word ``for'' is
removed and the word ``of'' is added in its place;
(2) Within Sec. 10.184, the duplicative term ``duty refund'' at the
end of paragraph (g)(3)(viii) is removed;
(3) Within Sec. 10.184, in paragraphs (d)(2)(i)(D)(1) and
(d)(3)(i)(E)(1), the word ``fabric'' is added after the word ``wool';
(4) Within Sec. 10.184, in paragraph (d)(2)(iii)(C), the word
``duty'' is removed and the word ``duties'' is added in its place;
(5) Within Sec. 10.184, the following paragraphs are corrected by
removing the word ``is'' and adding in its place the term ``is/was'':
(d)(2)(iv) (affidavit item 1); (g)(3)(i)(A); (g)(3)(ii) (affidavit item
1); (g)(3)(iii)(A); (g)(3)(iv) (affidavit item 1); and (g)(3)(vi)
(affidavit item 1);
(6) Within Sec. 10.184, the following paragraphs are corrected to
reflect the redesignations made in paragraph (f): (g)(3)(i)(A);
(g)(3)(ii)(affidavit item 1); and (g)(3)(viii);
[[Page 20395]]
(7) Within Sec. 10.184, paragraphs (d)(3)(i)(B) and (C) are
corrected by removing the term ``(d)(2)(i)(A)'' and adding in its place
``(d)(3)(i)(A)'';
(8) Within Sec. 10.184, paragraphs (d)(3)(i)(E)(3) and (4) are
corrected by removing the term ``(d)(3)(i)(D)(2)'' and adding in its
place ``(d)(3)(i)(E)(2)''; and
(9) Within Sec. 10.184, paragraph (e) is corrected by removing the
term ``(d)(5)'' and adding in its place ``(d)(6)''.
Because of the number of changes to the final rule published in the
Federal Register on December 26, 2000, Sec. 10.184 is republished in
its entirety in this document.
Comments
Before adopting this interim regulation as a final rule,
consideration will be given to any written comments timely submitted to
Customs, including comments on the clarity of this interim rule and how
it may be made easier to understand. Comments submitted will be
available for public inspection in accordance with the Freedom of
Information Act (5 U.S.C. 552), Sec. 1.4 of the Treasury Department
Regulations (31 CFR 1.4), and Sec. 103.11(b) of the Customs Regulations
(19 CFR 103.11(b)), on regular business days between the hours of 9
a.m. and 4:30 p.m. at the Regulations Branch, Office of Regulations and
Rulings, U.S. Customs Service, 1300 Pennsylvania Avenue, NW., 3rd
Floor, Washington, DC.
Inapplicability of Prior Public Notice and Comment Procedures
Customs has determined, pursuant to the provisions of 5 U.S.C.
553(b)(B), that prior public notice and comment procedures on this
regulation are unnecessary and contrary to the public interest. These
regulations serve to align the Customs Regulations to section 505 of
Title V of the Trade and Development Act of 2000, which went into
effect May 18, 2000. The regulatory amendments inform the public of a
change to the eligibility, documentation and procedural requirements
necessary to substantiate a wool duty refund for claim year 2000,
whereby eligible wool products must be of the kind described in HTSUS
subheadings 9902.51.11, 9902.51.12, 9902.51.13 or 9902.51.14.
Manufacturers eligible to receive these refunds need to know the
amended requirements for applying for refunds as soon as possible. For
these same reasons, pursuant to the provisions of 5 U.S.C. 553(d)(3),
Customs finds that there is good cause for dispensing with a delayed
effective date.
Executive Order 12866
This document does not meet the criteria for a ``significant
regulatory action'' as specified in Executive Order 12866.
Regulatory Flexibility Act
Because no notice of proposed rulemaking is required for these
interim regulations, the provisions of the Regulatory Flexibility Act
(5 U.S.C. 601 et seq.) do not apply.
Paperwork Reduction Act
The collection of information involved in this interim rule has
already been approved by the Office of Management and Budget (OMB) in
accordance with the requirements of the Paperwork Reduction Act of 1995
(44 U.S.C. 3507) and assigned OMB control number 1515-0227. This rule
does not propose any substantive change to the existing approved
information collection.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid control number assigned by OMB.
Drafting Information
The principal author of this document was Suzanne Kingsbury,
Regulations Branch, Office of Regulations and Rulings, U.S. Customs
Service. However, personnel from other offices participated in its
development.
List of Subjects in 19 CFR Part 10
Customs duties and inspection, Imports, Reporting and recordkeeping
requirements, Trade agreements.
Amendments to the Regulations
For the reasons stated in the preamble, 19 CFR part 10 is amended
as follows:
PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE,
ETC.
1. The general authority citation for part 10 and the specific
authority for Sec. 10.184 continue to read as follows:
Authority: 19 U.S.C. 66, 1202 (General Note 22, Harmonized
Tariff Schedule of the United States), 1321, 1481, 1484, 1498, 1508,
1623, 1624, 3314.
* * * * *
Section 10.184 is also issued under Sec. 505, Pub. L. 106-200,
114 Stat. 251;
* * * * *
2. A new center heading is added entitled ``Wool Duty Refunds''
before Sec. 10.184.
3. Section 10.184 is revised to read as follows:
Sec. 10.184 Refund of duties on certain wool imports.
(a) General. Section 505 of Title V of Pub. L. 106-200 (114 Stat.
251), entitled the Trade and Development Act of 2000, authorizes the
President to refund duties paid on imports of eligible wool products.
The statute permits eligible importing-manufacturers and, in certain
circumstances, manufacturers who are not importers, to apply for a
refund of duties paid on imports of eligible wool products in each of
three succeeding years. Claimants are eligible for a refund of duties
paid on imports of eligible wool products in each of calendar years
2000, 2001 and 2002, limited to an amount not to exceed one-third of
the duties paid on such wool products imported in calendar year 1999.
This section sets forth the legal requirements and procedures that
apply for purposes of obtaining this duty refund.
(b) Eligible wool products. For purposes of this section, the term
eligible wool product'' means an imported wool product described under
a Harmonized Tariff Schedule of the United States subheading listed
under paragraph (c) of this section, relevant to a manufacturer of the
particular wool products specified in paragraph (c).
(c) Refunds authorized by section 505--(1) Worsted wool fabric. For
each of calendar years 2000, 2001 and 2002, a U.S. manufacturer of
men's or boys' suits, suit-type jackets, or trousers, of imported
worsted wool fabric of the kind described in HTSUS subheadings
9902.51.11 or 9902.51.12, is eligible to claim a limited refund of the
duties paid in such calendar years on entries of such fabrics that were
imported or purchased by the manufacturer. HTSUS subheading 9902.51.11
provides for fabrics, of worsted wool, with average fiber diameters
greater than 18.5 micron, all the foregoing certified by the importer
as suitable for use in making suits, suit-type jackets, or trousers.
HTSUS subheading 9902.51.12 provides for fabrics, of worsted wool, with
average fiber diameters of 18.5 micron or less, all the foregoing
certified by the importer as suitable for use in making suits, suit-
type jackets, or trousers. The amount of duties eligible to be refunded
to the manufacturer for each of these calendar years is limited to an
amount not to exceed one-third of the amount of duties paid on calendar
year 1999 imports of worsted wool fabric that was imported or purchased
by the manufacturer and entered under HTSUS subheadings 5112.11.20 or
5112.19.90. A broker or other individual acting on
[[Page 20396]]
behalf of the manufacturer is ineligible to claim a duty refund.
(2) Wool yarn. For each of calendar years 2000, 2001 and 2002, a
U.S. manufacturer of worsted wool fabric, who imports wool yarn of the
kind described in HTSUS subheading 9902.51.13, is eligible to claim a
limited refund of the duties paid in each of these years on such
imported wool yarn. HTSUS subheading 9902.51.13 provides for yarn, of
combed wool, not put up for retail sale, containing 85 percent or more
by weight of wool, formed with wool fibers having diameters of 18.5
micron or less. The amount of duties eligible to be refunded to the
manufacturer for each of these calendar years is limited to an amount
not to exceed one-third of the amount of duties paid by the importing-
manufacturer on calendar year 1999 imports of wool yarn entered under
HTSUS subheading 5107.10.00.
(3) Wool fiber and wool top. For each of calendar years 2000, 2001
and 2002, a U.S. manufacturer of wool yarn or wool fabric, who imports
wool fiber or wool top of the kind described in HTSUS subheading
9902.51.14, is eligible to claim a limited refund of the duties paid in
each of these years on such wool fiber or wool top. HTSUS subheading
9902.51.14 provides for wool fiber, waste, garnetted stock, combed
wool, or wool top, having average fiber diameters of 18.5 micron or
less. The amount of duties eligible to be refunded to the manufacturer
for each of these calendar years is limited to an amount not to exceed
one-third of the amount of duties paid by the importing-manufacturer on
calendar year 1999 imports of wool fiber or wool top entered under
HTSUS subheadings 5101.11, 5101.19, 5101.21, 5101.29, 5101.30, 5103.10,
5103.20, 5104.00, 5105.21 or 5105.29.
(d) Manufacturer's letter of intent to file a claim for a wool duty
refund. A manufacturer that anticipates filing a wool duty refund claim
in calendar years 2000, 2001, and 2002, pursuant to the terms of
paragraph (c) of this section, must first file with Customs a letter of
intent to that effect. A manufacturer's letter of intent must
substantiate, to Customs satisfaction, the amount of duties paid on
eligible wool products imported in calendar year 1999.
(1) Documentation required where the manufacturer is the importer.
Where a manufacturer is the importer of the eligible wool products
imported in calendar year 1999, a letter of intent to file a wool duty
refund claim must be signed by the manufacturer or a knowledgeable
authorized officer or employee of the manufacturer and must state that,
to the best of the signer's knowledge and belief, the information
contained in the letter is accurate and truthful. The letter of intent
must contain the following information:
(i) A statement of the total amount of duties paid by the
importing-manufacturer on eligible wool products imported in calendar
year 1999;
(ii) A list of relevant entry summary numbers, set forth as an
attachment in either a paper or an electronic format (the latter
submitted to Customs on diskette), that substantiates the amount set
forth in paragraph (d)(1)(i) of this section; and
(iii) A statement that no entry summary has been listed in
paragraph (d)(1)(ii) of this section that did not liquidate under the
HTSUS subheadings that provide a basis for a wool duty refund.
(2) Documentation required where the manufacturer is not the
importer, but the manufacturer possesses the relevant entry summary
numbers. Where a manufacturer described in paragraph (c)(1) of this
section was not the calendar year 1999 importer of worsted wool fabric
entered under HTSUS subheadings 5112.11.20 or 5112.19.90, but possesses
the relevant entry summary numbers, a letter of intent to file a wool
duty refund claim must be submitted to Customs and signed by the non-
importing manufacturer or a knowledgeable authorized officer or
employee of the manufacturer. The letter of intent must state that, to
the best of the signer's knowledge and belief, the information
contained in the letter is accurate and truthful.
(i) The non-importing manufacturer's letter of intent must contain
the following information:
(A) A statement as to the identity of the importer(s) or
supplier(s) who sold worsted wool fabric that was imported in calendar
year 1999, and entered under HTSUS subheadings 5112.11.20 or
5112.19.90, to the manufacturer;
(B) Copies of all relevant invoices, set forth as an attachment,
that demonstrate that the manufacturer purchased imported worsted wool
fabric of the kind described in paragraph (d)(2)(i)(A) of this section
from an identified importer(s) or identified supplier(s) and that
establish, where applicable, that the identified supplier(s) purchased
such fabric from the identified importer(s);
(C) A completed Customs Form (CF) 5106--Importer ID Input Record,
set forth as an attachment; and
(D) A signed affidavit, set forth as an attachment, that contains
the following information:
(1) A statement that the affiant is a U.S. manufacturer of men's or
boys' suits, suit-type jackets, or trousers, of imported worsted wool
fabric of the kind described in HTSUS subheadings 9902.51.11 or
9902.51.12;
(2) A statement that the affiant was not the importer in calendar
year 1999 of worsted wool fabric entered under HTSUS subheadings
5112.11.20 or 5112.19.90;
(3) A statement as to the quantity of imported worsted wool fabric
of the kind described in paragraph (d)(2)(i)(D)(2) of this section that
the affiant purchased from an identified importer(s) or from an
identified supplier(s), with copies of relevant invoices attached;
(4) If the affiant purchased fabric of the kind described in
paragraph (d)(2)(i)(D)(2) of this section from an identified supplier,
a statement that the affiant has been provided with substantiating
documentation that establishes that the subject fabric was imported by
the identified importer; and
(5) A statement by the affiant that the identified importer(s) has
provided a list of relevant entry summary numbers directly to the
affiant that substantiates the amount of duties paid on calendar year
1999 imports of worsted wool fabric entered under HTSUS subheadings
5112.11.20 or 5112.19.90, as identified in the submitted invoices, and
such information is set forth as an attachment; and/or
(6) A statement by the affiant that the identified importer has
agreed to submit a signed affidavit directly to Customs with the
relevant entry summary numbers attached.
(ii) A non-importing manufacturer's affidavit to substantiate the
amount of duties paid on worsted wool fabric imported in calendar year
1999 must be signed by the manufacturer or a knowledgeable authorized
officer or employee of the manufacturer, and be submitted to Customs in
the following format:
Non-Importing Manufacturer's Affidavit in Support of a Letter of
Intent To File a Wool Duty Refund Claim (Where the Manufacturer
Possesses the Relevant Entry Summary Numbers for the Fabric
Identified in the Invoices Submitted With This Affidavit)
1. The undersigned (name of manufacturer), is a U.S.
manufacturer of men's or boys' suits, suit-type jackets, or
trousers, of imported worsted wool fabric of the kind described in
HTSUS subheadings 9902.51.11 or 9902.51.12;
2. The undersigned was not the importer in calendar year 1999 of
worsted wool fabric entered under HTSUS subheadings 5112.11.20 or
5112.19.90;
3. The undersigned purchased (specify quantity) of imported
worsted wool fabric of
[[Page 20397]]
the kind described in item (2) above from (name of importer) or from
a supplier (name of supplier), and copies of the relevant invoices
are attached;
4. Where the undersigned purchased imported worsted wool fabric
of the kind described in item (2) above from (name of supplier), the
undersigned has substantiating documentation that establishes that
such fabric was imported by (name of importer);
5(a). Attached is a list of relevant entry summary numbers,
provided directly to the undersigned by (name of importer), that
substantiates the amount of duties paid on calendar year 1999
imports of worsted wool fabric entered under HTSUS subheadings
5112.11.20 or 5112.19.90, as identified in the attached invoices;
and/or
5(b). The importer (name of importer), has agreed to submit a
signed affidavit directly to Customs that attests to the fact that
the importer sold imported worsted wool fabric of the kind described
in item (2) above to the undersigned or to identified supplier(s),
and to attach a list of the relevant entry summary numbers that
substantiates the amount of duties paid on calendar year 1999
imports of such worsted wool fabric, as identified in the attached
invoices; and
6. The undersigned certifies that the information set forth in
this affidavit is true and accurate to the best of the affiant's
knowledge and belief.
(iii) If an importer assists in the substantiation of a non-
importing manufacturer's letter of intent by submitting relevant entry
summary numbers directly to Customs as an attachment to a signed
affidavit, the importer's affidavit must be signed by the importer or a
knowledgeable officer or employee of the importer and must state that,
to the best of the affiant's knowledge and belief, the information
contained in the affidavit is accurate and truthful. The importer's
signed affidavit must contain the following information:
(A) A statement that the affiant paid duties on calendar year 1999
imports of worsted wool fabric entered under HTSUS subheadings
5112.11.20 or 5112.19.90;
(B) Identification of the claimant, or supplier to the claimant, to
whom the affiant sold imported worsted wool fabric of the kind
described in paragraph (d)(2)(iii)(A) of this section;
(C) A list of relevant entry summary numbers for worsted wool
fabric of the kind described in paragraph (d)(2)(iii)(A) of this
section, imported in calendar year 1999, set forth as an attachment in
either a paper or an electronic format (the latter submitted to Customs
on diskette), that substantiates the amount of duties paid on such
fabric sold to the identified claimant or identified supplier, as
evidenced by the claimant's invoices; and
(D) A statement that the importer has not listed any entry summary
in paragraph (d)(2)(iii)(C) of this section that did not liquidate
under HTSUS subheadings 5112.11.20 or 5112.19.90.
(iv) The importer's affidavit in support of a non-importing
manufacturer's letter of intent to claim a wool duty refund must be
signed by the importer or a knowledgeable officer or employee of the
importer, and be submitted to Customs in the following format:
Importer's Affidavit in Support of a Non-Importing Manufacturer's
Letter of Intent To Claim a Wool Duty Refund
1. The undersigned (name of importer), is/was an importer who
paid duties on calendar year 1999 imports of worsted wool fabric
entered under HTSUS subheadings 5112.11.20 or 5112.19.90;
2. The undersigned sold worsted wool fabric of the kind
described in item (1) above to a manufacturer identified as (name of
manufacturer) or to a supplier(s) identified as (name of supplier);
3. Attached is a list of relevant entry summary numbers for
worsted wool fabric of the kind described in item (1) above that
substantiates the amount of duties paid on calendar year 1999
imports of such fabric that was sold to (name of manufacturer) or to
(name of supplier) by the undersigned;
4. The undersigned has not listed any entry summary in item (3)
above that did not liquidate under HTSUS subheadings 5112.11.20 or
5112.11.90; and
5. The undersigned certifies that the information set forth in
this affidavit is true and accurate to the best of the affiant's
knowledge and belief.
(3) Documentation required where the manufacturer is not the
importer and the manufacturer does not possess the relevant entry
summary numbers. Where a manufacturer described in paragraph (c)(1) of
this section was not the calendar year 1999 importer of worsted wool
fabric entered under HTSUS subheadings 5112.11.20 or 5112.19.90, and
does not possess the relevant entry summary numbers, a letter of intent
to file a wool duty refund claim must be submitted to Customs and
signed by the non-importing manufacturer or a knowledgeable authorized
officer or employee of the manufacturer. The letter of intent must
state that, to the best of the signer's knowledge and belief, the
information contained in the letter is accurate and truthful.
(i) The non-importing manufacturer's letter of intent, where the
manufacturer does not possess the relevant entry summary numbers, must
contain the following information:
(A) A statement as to the identity of the importer(s) or
supplier(s) who sold imported worsted wool fabric entered under HTSUS
subheadings 5112.11.20 or 5112.19.90 to the non-importing manufacturer;
(B) Copies of all relevant calendar year 1999 invoices, set forth
as an attachment, that demonstrate that the non-importing manufacturer
purchased imported worsted wool fabric of the kind described in
paragraph (d)(3)(i)(A) of this section from an identified importer(s)
or identified supplier(s);
(C) A statement that if the non-importing manufacturer purchased
imported worsted wool fabric of the kind described in paragraph
(d)(3)(i)(A) of this section from an identified supplier, the
manufacturer has substantiating documentation that establishes that
such fabric was imported by the identified importer;
(D) A completed Customs Form (CF) 5106--Importer ID Input Record,
set forth as an attachment; and
(E) A signed affidavit, set forth as an attachment, that contains
the following information:
(1) A statement that the affiant is a U.S. manufacturer of men's or
boys' suits, suit-type jackets, or trousers, of imported worsted wool
fabric of the kind described in HTSUS subheadings 9902.51.11 or
9902.51.12;
(2) A statement that the affiant was not the importer in calendar
year 1999 of worsted wool fabric entered under HTSUS subheadings
5112.11.20 or 5112.19.90;
(3) A statement of the quantity of imported worsted wool fabric of
the kind described in paragraph (d)(3)(i)(E)(2) of this section that
the affiant purchased from an identified importer(s) or from an
identified supplier(s), with copies of the relevant invoices attached;
(4) A statement that where the affiant purchased imported worsted
wool fabric of the kind described in paragraph (d)(3)(i)(E)(2) of this
section from an identified supplier, the affiant has substantiating
documentation that establishes that such fabric was imported by the
identified importer; and
(5) A statement by the affiant that a good faith effort was made to
contact the identified importer and request relevant entry summary
numbers that substantiate the amount of duties paid on calendar year
1999 imports of worsted wool fabric identified in the submitted
invoices, but the identified importer is unable or unwilling to provide
such assistance.
(ii) A non-importing manufacturer's affidavit to estimate and
substantiate the amount of duties paid by the importer on worsted wool
fabric imported in calendar year 1999, where no entry summary numbers
are available, must be signed by the manufacturer or a knowledgeable
authorized officer or employee of the manufacturer, and be
[[Page 20398]]
submitted to Customs in the following format:
Non-Importing Manufacturer's Affidavit in Support of a Letter of
Intent To File a Wool Duty Refund Claim (Where the Manufacturer
Does Not Possess the Relevant Entry Summary Numbers for the Fabric
Identified in the Invoices Submitted With this Affidavit)
1. The undersigned (name of manufacturer), is a U.S.
manufacturer of men's or boys' suits, suit-type jackets, or
trousers, of imported worsted wool fabric of the kind described in
HTSUS subheadings 9902.51.11 or 9902.51.12;
2. The undersigned was not the importer in calendar year 1999 of
worsted wool fabric entered under HTSUS subheadings 5112.11.20 or
5112.19.90;
3. The undersigned purchased (specify quantity) of imported
worsted wool fabric of the kind described in item (2) above from
(name of importer) or from a supplier (name of supplier), and copies
of relevant invoices are attached;
4. If the undersigned has purchased imported worsted wool fabric
of the kind described in item (2) above from (name of supplier), the
undersigned has substantiating documentation that establishes that
such fabric was imported by (name of importer);
5. The undersigned attests that a good faith effort was made to
contact the identified importer(s) and request that relevant entry
summary numbers be provided to either the undersigned or directly to
Customs that substantiate the amount of duties paid on calendar year
1999 imports of worsted wool fabric entered under HTSUS subheadings
5112.11.20 or 5112.19.90, as identified in the submitted invoices,
but the identified importer is unable or unwilling to provide such
assistance; and
6. The undersigned certifies that the information set forth in
this affidavit is true and accurate to the best of the affiant's
knowledge and belief.
(4) Documentation required where the manufacturer is both an
importer and a purchaser of eligible worsted wool fabric. Where a
manufacturer described in paragraph (c)(1) of this section is both an
importer and a purchaser of eligible worsted wool fabric, the
manufacturer must submit to Customs a letter of intent to file a wool
duty refund claim that is signed by the manufacturer or a knowledgeable
authorized officer or employee of the manufacturer. The letter of
intent must state that, to the best of the signer's knowledge and
belief, the information contained in the letter is accurate and
truthful, and must contain the following:
(i) Where the manufacturer is the importer, the information
described in paragraph (d)(1) of this section;
(ii) Where the manufacturer is not the importer, but the
manufacturer possesses the relevant entry summary numbers, the
information described in paragraph (d)(2) of this section and the
relevant entry summary numbers may be submitted directly to Customs by
the manufacturer and/or the importer(s); and/or
(iii)Where the manufacturer is not the importer, and the
manufacturer does not possess the relevant entry summary numbers, the
information described in paragraph (d)(3) of this section.
(5) Documentation required where a prospective claimant is the
legal assignee of an eligible manufacturer's potential wool duty refund
rights. To file a letter of intent where the prospective claimant is
the legal assignee of any potential wool duty refund claim rights
attributable to an eligible manufacturer described in paragraph (c) of
this section, the facts of such legal assignation, and the identity of
all affected parties, must be submitted to Customs in a written
attachment to the letter of intent, and additional substantiating
documentation must be available to Custom upon request. Only those
assignees that substantiate, to Customs satisfaction, the terms and
legality of the assignation will be eligible to claim a wool duty
refund.
(6) Time to file a letter of intent. A manufacturer's letter of
intent to file a wool duty refund claim, including amendments, all
attachments and, where applicable, the importer's signed affidavit in
support of the manufacturer's letter of intent, must be received by
Customs no later than May 8, 2001, unless this date is extended upon
due notice in the Federal Register.
(7) Place to file a letter of intent. A manufacturer's letter of
intent to file a wool duty refund claim, including all attachments and,
where applicable, the importer's signed affidavit in support of the
manufacturer's letter of intent, must be submitted to: U.S. Customs
Service, Wool Refund Claim, Residual Liquidation and Protest Branch,
Rm. 761, 6 World Trade Center, New York, N.Y. 10048-0945.
(e) Customs verification letter. Customs will issue to a
prospective claimant a written verification letter within 30 calendar
days from the date Customs receives a timely and complete letter of
intent that relies solely on relevant entry summary numbers to
substantiate, to Customs satisfaction, the amount of duties paid on
eligible wool products imported in calendar year 1999. Where a
prospective claimant submits a letter of intent that relies on
invoices, in whole or in part, to substantiate, to Customs
satisfaction, the amount of duties paid on eligible wool products
imported in calendar year 1999, Customs will issue a verification
letter to such prospective claimant within 30 calendar days after the
date all letters of intent must be received by Customs, as set forth in
paragraph (d)(6) of this section. The amount of potential duty refund
will be based on the quantity of eligible wool products that was
imported by the prospective claimant or, where the prospective claimant
was not the importer, purchased by the prospective claimant (as
indicated by submitted invoices). If entry summary numbers are used to
substantiate the amount of duties paid on eligible wool products
imported in calendar year 1999, the potential refund amount will be
limited to the amount of duties paid on such entry summaries that is
attributable to that quantity of eligible wool products. If, instead,
invoices are used to estimate and substantiate the amount of duties
paid on eligible wool fabrics imported in calendar year 1999, the
amount of duties will be determined by deducting 10 percent from the
invoice amounts (to deduct imputed profits and costs), dividing the
resulting adjusted invoice amounts by 130.6% to back out the duty, and
then multiplying that amount times the duty rate (30.6%). If the
aggregate amount of duties attributable to an importer exceeds the
amount of duties paid by that importer in calendar year 1999, as
indicated by ACS, an adjustment will be made to those claimants
requiring use of the invoice formula. The percentage deducted from the
invoice amounts for those claimants will be increased on a pro rata
basis to ensure that the aggregate amount to be refunded does not
exceed the ACS amount. Refund amounts substantiated by entry summary
numbers will not be reduced. A letter of verification will set forth
the following information:
(1) The prospective claimant's claim identification number;
(2) The maximum amount of wool duty refund that the individual
prospective claimant will be eligible to receive in each of calendar
years 2000, 2001, and 2002; and
(3) Where invoices are used to substantiate the amount of duties
paid on worsted wool fabric in calendar year 1999, the percentage that
was deducted from the invoice amounts, with accompanying explanation.
(f) Eligibility criteria to claim a wool duty refund for calendar
years 2000, 2001, and 2002. To be eligible to claim a refund of duties
paid on imports of certain wool products in calendar years 2000, 2001,
and 2002, a claimant must be in receipt of a claim verification letter
from Customs. Additionally, in each calendar year for which a wool duty
refund claim is being made, a claimant must be:
(1) A U.S. manufacturer of men's or boys' suits, suit-type jackets,
or trousers,
[[Page 20399]]
of imported worsted wool fabric of the kind described in HTSUS
subheadings 9902.51.11 or 9902.51.12, for which duties were paid on
entries made under HTSUS subheadings 5112.11.20 or 5112.19.90 in
calendar year 2000, or under HTSUS subheadings 5112.11.30, 5112.11.60,
5112.19.60, 5112.19.95, 9902.51.11 or 9902.51.12 in calendar years 2001
and 2002;
(2) A U.S. manufacturer of worsted wool fabric who paid duties on
imported wool yarn of the kind described in HTSUS subheading 9902.51.13
and entered under HTSUS subheadings 5107.10.00 in calendar year 2000,
or under HTSUS subheadings 5107.10.30 or 9902.51.13 in calendar years
2001 and 2002;
(3) A U.S. manufacturer of wool yarn or wool fabric who paid duties
on imported wool fiber or wool top of the kind described in HTSUS
subheading 9902.51.14 and entered under HTSUS subheadings 5101.11,
5101.19, 5101.21, 5101.29, 5101.30, 5103.10, 5103.20, 5104.00, 5105.21
or 5105.29 in calendar years 2000, 2001 and 2002, or under HTSUS
subheading 9902.51.14 in calendar years 2001 and 2002; and/or
(4) A legal assignee of the existing wool duty refund claim rights
of an eligible manufacturer described in paragraphs (f)(1), (f)(2) or
(f)(3) of this section.
(g) Procedures for filing a claim--(1) Time to file. An eligible
claimant may file with Customs one wool duty refund claim for each of
calendar claim years 2000, 2001 and 2002, including, where applicable,
related amended claims. A claim may be amended within 90 calendar days
from the date of the original submission or, if Customs has notified
the claimant in writing that the claim is insufficient to support the
claim as requested or is otherwise defective (e.g., a claim that relies
on an entry summary that is ineligible for a wool duty refund, as
provided for in Sec. 10.184(j)), within 90 calendar days from the date
of the Customs notification. All claims for a wool duty refund, whether
original or amended in the absence of a Customs notification of
insufficiency or defect, must be received by Customs no later than
December 31 of the year following the calendar claim year for which a
wool duty refund is being sought. An amended claim made in response to
a Customs notification of insufficiency or defect may be submitted to
Customs after the December 31 deadline applicable to all other claim
submissions. A claimant may file two separate duty refund claims in a
single calendar year, so long as the claims are for two different claim
years.
(2) Place to file. A claim for a refund of duties paid on imports
of eligible wool products must be submitted to: U.S. Customs Service,
Wool Refund Claim, Residual Liquidation and Protest Branch, Rm. 761, 6
World Trade Center, New York, N.Y. 10048-0945.
(3) Documentation. (i) Where the manufacturer is the importer. To
file a wool duty refund claim, an importing-manufacturer must provide
Customs with a copy of the verification letter the claimant received
from Customs and an affidavit, signed by the manufacturer or a
knowledgeable officer or employee of the manufacturer, that contains
the following information:
(A) A statement that the affiant is/was a U.S. manufacturer of the
kind described in paragraphs (f)(1), (f)(2) or (f)(3) of this section,
in the calendar claim year for which a wool duty refund is being
sought;
(B) A statement of the total amount of duties paid by the affiant
in that year on eligible wool products;
(C) The total amount of duty refund being claimed;
(D) A list of relevant entry summary numbers, set forth as an
attachment and submitted to Customs in either a paper or an electronic
format (the latter on diskette), that substantiates the amount of
duties for which a refund is being claimed in paragraph (g)(3)(i)(C) of
this section, and does not exceed the affiant's share of duties
eligible to be refunded as set forth in the attached verification
letter;
(E) A statement that no entry summary has been listed in paragraph
(g)(3)(i)(D) of this section that has already had 99% or more of the
amount of duties paid on that entry refunded pursuant to any refund
claim authorized by law; and
(F) A statement that identifies, if applicable, any entry summary
listed in paragraph (g)(3)(i)(D) of this section that is, or may
become, subject to an outstanding drawback claim, protest, or any other
refund claim authorized by law.
(ii) Form of affidavit. An importing-manufacturer's signed
affidavit to substantiate a wool duty refund claim in calendar years
2000, 2001, or 2002 must be signed by the manufacturer, or a
knowledgeable officer or employee of the manufacturer, and submitted to
Customs in the following format:
Importing-Manufacturer's Affidavit in Support of a Claim for a Wool
Duty Refund Under Section 505 of the Trade and Development Act of
2000, for Calendar Year
1. The undersigned, (name of manufacturer), is/was a U.S.
manufacturer of the kind described in paragraphs (f)(1) [__], (f)(2)
[__] or (f)(3) [__] [check one] of Sec. 10.184 of the Customs
Regulations (19 CFR 10.184(f)), in the calendar claim year for which
a wool duty refund is being sought;
2. The undersigned paid (total amount of duties paid) in
calendar year __________ on eligible wool products;
3. The amount of wool duty refund being claimed is
$____________;
4. Attached is a list of the relevant current claim year entry
summary numbers that substantiate the amount of duty refund being
claimed in item (3) above;
5. The undersigned has not listed any entry summary in item (4)
above that has had 99% or more of the amount of duties paid on that
entry refunded pursuant to any refund claim authorized by law;
6. The undersigned will list any entry summary in item (4) above
that is, or may become, subject to an outstanding drawback claim,
protest, or any other refund claim authorized by law; and
7. The undersigned certifies that the information set forth in
this affidavit is true and accurate to the best of the affiant's
knowledge and belief.
(iii) Where the manufacturer is not the importer. To file a wool
duty refund claim, a manufacturer of men's or boys' suits, suit-type
jackets, or trousers, of imported worsted wool fabric of the kind
described in HSTUS subheadings 9902.51.11 or 9902.51.12, who is a
purchaser but not the importer of such fabric, must provide Customs
with a copy of the verification letter the claimant received from
Customs and an affidavit signed by the manufacturer, or a knowledgeable
officer or employee of the manufacturer, that contains the following
information:
(A) A statement that the affiant is/was a U.S. manufacturer in the
calendar claim year for which a wool duty refund is being sought, of
men's or boys' suits, suit-type jackets, or trousers, of imported
worsted wool fabric of the kind described in HTSUS subheadings
9902.51.11 or 9902.51.12;
(B) A statement that the affiant was not the importer in the
calendar claim year for which a wool duty refund is being sought of
imported worsted wool fabric of the kind described in paragraph
(g)(3)(iii)(A) of this section;
(C) A statement as to the quantity of imported worsted wool fabric
of the kind described in paragraph (g)(3)(iii)(A) of this section that
the affiant purchased from an identified importer(s) or from an
identified supplier(s), with copies of relevant invoices attached;
(D) A statement that where the affiant purchased imported worsted
wool fabric of the kind described in paragraph (g)(3)(iii)(A) of this
section from an identified supplier(s), the affiant has substantiating
documentation that establishes that such fabric was
[[Page 20400]]
imported by the identified importer(s); and
(E) A statement by the affiant that the identified importer(s) has
provided a list of relevant entry summary numbers directly to the
affiant that substantiates the amount of duties paid in the calendar
claim year for which a wool duty refund is being sought on imported
worsted wool fabric of the kind described in paragraph (g)(3)(iii)(A)
of this section, as identified in the submitted invoices, and entered
under HTSUS subheadings 5112.11.20 or 5112.19.90 in calendar year 2000,
or under HTSUS subheadings 5112.11.30, 5112.11.60, 5112.19.60,
5112.19.95, 9902.51.11 or 9902.51.12 in calendar years 2001 and 2002,
and such information is set forth as an attachment; and/or
(F) A statement by the affiant that the identified importer(s) has
agreed to submit a signed affidavit directly to Customs with the
relevant entry summary numbers attached that substantiates the amount
of duties paid in the calendar claim year for which a wool duty refund
is being sought on imported worsted wool fabric of the kind described
in paragraph (g)(3)(iii)(A) of this section, as identified in the
submitted invoices, and entered under HTSUS subheadings 5112.11.20 or
5112.19.90 in calendar year 2000, or under HTSUS subheadings
5112.11.30, 5112.11.60, 5112.19.60, 5112.19.95, 9902.51.11 or
9902.51.12 in calendar years 2001 and 2002.
(iv) Form of affidavit. A manufacturer who is not the importer of
the imported worsted wool fabric must submit to Customs an affidavit to
substantiate a wool duty refund claim in calendar years 2000, 2001, or
2002, signed by the manufacturer or a knowledgeable officer or employee
of the manufacturer, in the following format:
Non-Importing Manufacturer's Affidavit in Support of a Claim for a
Duty Refund Under Section 505 of the Trade and Development Act of
2000, for Calendar Year
1. The undersigned (name of manufacturer), is/was a U.S.
manufacturer in calendar year ______ of men's or boys' suits, suit-
type jackets, or trousers, of imported worsted wool fabric of the
kind described in HTSUS subheadings 9902.51.11 or 9902.51.12;
2. The undersigned was not the importer in the calendar claim
year for which a wool duty refund is being sought of worsted wool
fabric of the kind described in item 1 above;
3. The undersigned purchased (specify quantity) of imported
worsted wool fabric of the kind described in item (1) above from
(name of importer(s)) or from a supplier(s), and the relevant
invoices are attached;
4. Where the undersigned purchased imported worsted wool fabric
of the kind described in item (1) above from (name of supplier), the
undersigned has substantiating documentation that establishes that
such fabric was imported by (name of importer);
5(a). Attached is a list of relevant entry summary numbers,
provided directly to the undersigned by (name of importer), that
substantiates the amount of duties paid in the calendar claim year
for which a wool duty refund is being sought, as evidenced by the
attached invoices, on imported worsted wool fabric of the kind
described in item (1) above and entered under HTSUS subheadings
5112.11.20 or 5112.19.90 in calendar year 2000, or under HTSUS
subheadings 5112.11.30, 5112.11.60, 5112.19.60, 5112.19.95,
9902.51.11 or 9902.51.12 in calendar years 2001 and 2002; and/or
5(b). The importer (name of importer), has agreed to submit a
signed affidavit directly to Customs that attests to the fact that
the importer sold imported worsted wool fabric of the kind described
in item (1) above to the undersigned or to (name of supplier), and
has agreed to attach a list of relevant entry summary numbers that
substantiates the amount of duties paid in the calendar claim year
for which a wool duty refund is being sought, as evidenced by the
attached invoices, on such fabric that was entered under HTSUS
subheadings 5112.11.20 or 5112.19.90 in calendar year 2000, or under
HTSUS subheadings 5112.11.30, 5112.11.60, 5112.19.60, 5112.19.95,
9902.51.11 or 9902.51.12 in calendar years 2001 and 2002; and
6. The undersigned certifies that the information set forth in
this affidavit is true and accurate to the best of the affiant's
knowledge and belief.
(v) Required content of an importer's signed affidavit in support
of a manufacturer's wool duty refund claim. Where an importer chooses
to assist in the substantiation of a non-importing manufacturer's wool
duty refund claim by submitting relevant entry summary numbers directly
to Customs, such entry information must be set forth as an attachment
to an affidavit that is signed by the importer or by a knowledgeable
officer or employee of the importer, and must contain the following
information:
(A) A statement as to the total amount of duties that the importer
paid in the calendar year for which a wool duty refund is being sought
on worsted wool fabric of the kind described in paragraph (g)(3)(iii)
of this section;
(B) A statement that the importer sold worsted wool fabric of the
kind described paragraph (g)(3)(iii) of this section, to the identified
manufacturer or to the identified supplier(s);
(C) A list of relevant entry summary numbers for worsted wool
fabric of the kind described in paragraph (g)(3)(iii) of this section,
set forth as an attachment in either a paper or an electronic format
(the latter submitted to Customs on diskette), that substantiates the
amount of duties paid in the calendar claim year for which a wool duty
refund is being sought on such fabric that was sold by the importer to
the identified manufacturer or to the identified supplier(s);
(D) A statement that no entry summary number has been listed in
paragraph (g)(3)(v)(C) of this section that has already had 99% or more
of the amount of duties paid on that entry refunded pursuant to any
refund claim authorized by law; and
(E) A statement that lists any entry summary number in paragraph
(g)(3)(v)(C) of this section that is, or may become, subject to an
outstanding drawback claim, protest, or any other refund claim
authorized by law.
(vi) Form of affidavit. The importer's affidavit in support of
manufacturer's wool duty refund claim must be signed by the importer or
by a knowledgeable officer or employee of the importer, and be
submitted to Customs in the following format:
Importer's Affidavit in Support of a Non-Importing Manufacturer's
Claim for a Duty Refund Under Section 505 of the Trade and
Development Act of 2000, for Calendar Year
1. The undersigned (name of importer), is/was an importer who
paid duties in calendar year ______ on imported worsted wool fabric
of the kind described in HTSUS subheadings 9902.51.11 or 9902.51.12;
2. The undersigned sold worsted wool fabric of the kind
described in item (1) above to a manufacturer identified as (name of
manufacturer) or to a supplier(s) identified as (name of supplier);
3. Attached is a list of relevant entry summary numbers for
worsted wool fabric of the kind described in item (1) above, that
substantiates the amount of duties paid in the calendar claim year
for which a wool duty refund is being sought on such fabric that was
sold by the undersigned to (name of manufacturer) or to an
identified supplier(s) (name of supplier(s));
4. The undersigned has not listed any entry summary in item (3)
above that has had 99% or more of the amount of duties paid on that
entry refunded pursuant to any refund claim authorized by law;
5. The undersigned will list any entry summary in item (3) above
that is, or may become, subject to an outstanding drawback claim,
protest, or any other refund claim authorized by law; and
6. The undersigned certifies that the information set forth in
this affidavit is true and accurate to the best of the affiant's
knowledge and belief.
(vii) Documentation required where the manufacturer is both an
importer and a purchaser of eligible worsted wool fabric. Where a
manufacturer described in paragraph (c)(1) of this section is both an
importer and a purchaser of eligible worsted wool fabric, the
manufacturer must provide Customs with both the documentation described
in paragraphs
[[Page 20401]]
(g)(3)(i) and (g)(3)(ii) of this section, and the documentation
described in paragraphs (g)(3)(iii) and (g)(3)(iv) of this section.
(viii) Documentation required where the claimant is the legal
assignee of an eligible manufacturer's wool duty refund claim rights.
To file a wool duty refund claim where the claimant is the legal
assignee of the existing wool duty refund claim rights of an eligible
manufacturer described in paragraphs (f)(1), (f)(2) or (f)(3) of this
section, the facts of such legal assignation, and the identity of all
affected parties, must be submitted to Customs in a written attachment
to the claim, and additional substantiating documentation must be
available to Custom upon request. Only those assignees that
substantiate, to Customs satisfaction, the terms and legality of the
assignation will be eligible to claim a wool duty refund.
(h) Wool duty refund claim processing procedures. Upon receipt of a
timely and complete wool duty refund claim filed pursuant to the terms
of this section, Customs will determine the liquidation status of the
entry summaries used to substantiate the claim. No duty refund will be
issued to a claimant until all the entry summaries identified for
purposes of substantiating the claim have been finally liquidated and
the applicable amendment period, as set forth in paragraph (g)(1) of
this section has expired or the claimant has submitted to Customs a
signed waiver of amendment.
(i) Denial of a wool duty refund claim. Customs may deny a wool
duty refund claim if the claim was not timely filed, if the claimant is
not eligible pursuant to the terms of this section, or if the claimant
has not complied with the requirements of this section. Customs will
provide the claimant with written notice of the denial of the claim,
including the reason for the denial.
(j) Multiple refund claims and pending judicial review--(1)
Allowance or denial of subsequent claims. If an entry has been used to
provide the basis for a duty refund claim pursuant to this section, and
the entire amount of duties paid on that entry was refunded to the
claimant, a claim for drawback, or any other refund claim authorized by
law, that is based on that entry, will be denied by Customs. If an
entry has been used to substantiate a claim for a duty refund under
this section, and an amount in duties paid on that entry has not been
refunded, the remaining amount may be eligible for subsequent duty
refund claims under this section, drawback, or any other refund claim
authorized by law. An entry that has already had 99% or more of the
duties paid on that entry refunded by way of a drawback claim, protest,
or any other claim authorized by law, may not be used to provide the
basis for a wool duty refund claim.
(2) Substitution of entry summary numbers. If a duty refund claim
under this section has not yet been processed by Customs, an importer
may substitute an entry summary that has already been identified to
Customs for purposes of substantiating the claim with another
comparable entry summary, so long as the amount of duty paid in
connection with the replacement entry is not less than the duty paid on
the entry that was identified to Customs originally.
(3) Pending judicial review. If a summons involving the tariff
classification or the dutiability of an imported wool product has been
filed in the Court of International Trade, Customs will deem any entry
summary at issue in that judicial proceeding ineligible to substantiate
a duty refund claim.
(k) Penalties and liquidated damages. A wool duty refund claimant's
failure to comply with any of the procedural requirements set forth in
this document, or failure to adhere to all applicable laws and
regulations, may subject the claimant to penalties, liquidated damages
or other administrative sanctions.
Charles W. Winwood,
Acting Commissioner of Customs.
Approved: April 9, 2001.
Timothy E. Skud,
Acting Deputy Assistant Secretary of the Treasury.
[FR Doc. 01-10004 Filed 4-20-01; 8:45 am]
BILLING CODE 4820-02-P