[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR174.11] [Page 322] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) PART 174_PROTESTS--Table of Contents Subpart B_Protests Sec. 174.11 Matters subject to protest. The following decisions of the port director, including the legality of all orders and findings entering into the same, may be protested under the provisions of section 514, Tariff Act of 1930, as amended (19 U.S.C. 1514): (a) The appraised value of merchandise; (b) The classification and rate and amount of duties chargeable; (c) All charges or exactions of whatever character including the accrural of interest within the jurisdiction of the Secretary of the Treasury; (d) The exclusion of merchandise from entry or delivery under any provision of the Customs laws; (e) The liquidation or reliquidation of an entry, or any modification thereof; (f) The refusal to pay a claim for drawback; and (g) The refusal to reliquidate an entry under section 520(c), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)). [T.D. 70-181, 35 FR 13429, Aug. 22, 1970, as amended by T.D. 99-75, 64 FR 56441, Oct. 20, 1999]