In the interest of informed compliance and processing uniformity, this memorandum clarifies
the administration of a 19 USC 1520(d), post-importation preference claim that includes a classification change. Post-importation preference claims allow for a preference claim to be made within one year from the date of importation, if a claim was not made at the time of importation. This statutory provision does not allow for other changes and/or amendments to an entry summary; therefore importers and brokers must use existing regulatory provisions to make corrections to an entry summary.
When a post-importation preference program claim under 19 USC 1520(d) is presented on an unliquidated entry which also requires a Harmonized Tariff Schedule of the United States (HTSUS) classification change, the tariff change should be presented as a Post Entry Amendment (PEA) or Post Summary Correction (PSC) in the Automated Commercial Environment (ACE), simultaneously with the 520(d) submission.
PSC functionality was deployed in ACE effective June 4, 2011. Therefore, 520(d) claims should reference any PSC filed in ACE to ensure any classification changes are taken into account prior to the processing of the 520(d). For ACE entry summaries importers or filers should also add language to the PSC Filing Explanation Record that confirms the filing of the 520(d) claim.
When a post-importation preference program claim under 19 USC 1520(d) is presented on a liquidated entry which also requires a HTSUS classification change, the tariff change should be presented as a 19 USC 1514, protest, simultaneously with the 520(d) submission.
Copies of this memorandum should be made available to importers, brokers, and other interested parties.
Questions regarding post-importation claims should be directed to Katrina Chang, Chief, Trade Agreements Branch or Seth Mazze, Trade Agreements Branch at FTA@dhs.gov. Entry summary and processing questions should be directed to Laurie Dempsey, Chief, Entry Summary and Drawback Branch at (202) 863-6509.