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April 2024, question 58

Entry / Entry Summary · Liquidation, reliquidation and protests

Which one of the following matters is NOT subject to protest under 19 USC 1514?

  1. The classification and rate and amount of duties chargeable
  2. The appraised value of merchandise
  3. The refusal to reliquidate an entry made before December 18, 2006, under 19 USC 1520(c)
  4. The liquidation or reliquidation of an entry, or any modification of an entry
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CBP's answer: C. C: The refusal to reliquidate an entry made before December 18, 2006, under 19 USC 1520(c)

CBP keyed C as the matter that is not protestable. Section 174.11(b) allows protest of value, classification and duties, and of liquidation or reliquidation. The refusal to reliquidate under 520(c) is only protestable for entries made before December 18, 2004, not 2006 as choice C says, so that choice is the one outside the list.

The refusal to reliquidate an entry made before December 18, 2004, under section 520(c), Tariff Act of 1930 19 CFR 174.11(b)(7)
The liquidation or reliquidation of an entry, or any modification of an entry 19 CFR 174.11(b)(5)

Search for: matters subject to protest

CBP's key cites: 19 CFR 174.11

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).