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August 11, 2005 

CBP Clarifies Scope of Reconciliation Test Procedure

Customs and Border Protection today published an announcement in the Federal Register clarifying that the reconciliation test procedure covers only the following issues: (1) Value issues, other than claims based on latent manufacturing defects; (2) classification issues, on a limited basis; (3) issues concerning value aspects of entries filed under heading 9802, Harmonized Tariff Schedule of the United States (HTSUS; 9802 issues); and (4) post-entry claims under 19 U.S.C. 1520(d) for the benefits of the North American Free Trade Agreement (NAFTA) or the United States-Chile Free Trade Agreement (US-CFTA) for merchandise as to which such claims were not made at the time of entry.

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