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19 U.S.C. 66, 1514, 1515, 1624. Section 174.21 also issued under 19 U.S.C. 1499.
T.D. 70-181, 35 FR 13429, Aug. 22, 1970, unless otherwise noted.
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Nomenclature changes to part 174 appear by CBP Dec. No. 16-26, 81 FR 93025, Dec. 20, 2016.
When used in this part, the following term shall have the meaning indicated:
Further review. “Further review” means review of the decision which is the subject of the protest by Customs officers on a level higher than the district, and in Region II by Customs officers who did not participate directly in the decision which is the subject of the protest.
[T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 95-77, 60 FR 50020, Sept. 27, 1995]