Footwear is imported on December 21, 2009, with entry summary filed on January 4, 2010, on entry number ABC-12345678. At the time of entry summary, the footwear is entered at the Harmonized Tariff Schedule of the United States (HTSUS) 6402.12.0000/free/MPF. An import specialist reclassifies the footwear at HTSUS 6402.99.0800/37.5%/MPF on April 10, 2010. The entry liquidates with the changes on April 30, 2010. The importer of record receives a bill for additional duties due as a result of the reclassification. The importer completes its review and determines the footwear qualifies for North American Free Trade Agreement (NAFTA). By which of the following dates MUST a valid NAFTA claim be filed to receive a refund in duties?
A. July 4, 2010
B. December 21, 2010
C. January 4, 2011
D. April 30, 2011
E. October 30, 2011
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The Answer is: B
Citation: 19 CFR 181.31
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