Which ONE of the following CANNOT be protested under the provisions of section 514, Tariff Act of 1930, as amended?
A) The refusal to pay drawback.
B) The classification and rate and amount of duties chargeable.
C) The exclusion of merchandise from entry or delivery under any provision of the Customs laws.
D) The appraised value of merchandise.
E) Post importation claim of preferential treatment under NAFTA.
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The Answer is: E
Citation: 19 CFR 174.11 19 CFR 181.31
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