58. Which one of the following matters is NOT subject to protest under 19 USC 1514?(2024 April No.58 Entry / Entry Summary)
A) The c lassification and rate and amount of duties chargeable
B) The a ppraised value of merchandise
C) The refusal to reliquidate an entry made before December 18, 2006, under 19 USC 1520(c)
D) The liquidation or reliquidation of an entry, or any modification of an entry
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The Answer is: C
Citation: 19 CFR 174.11
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