BIR Ruling

April 26, 1977 2nd Indorsement Respectfully returned to the Commissioner of Customs, Manila, the within papers bearing on Manila Protest No. 10445, filed by the J.B. Banal Customs Brokerage, in behalf of the Rockford Automotive Manufacturing Company, against the classification of the shipment consisting three (3) units Welding Machine Model MIG 150 complete with equipment, which arrived on board the S.S. Arnold Maersk on November 11, 1976 and covered by Import Entry No. 101438, series of 1976, under Tariff Heading No. 85.11-B at 30% ad valorem instead of under Tariff Heading No. 85-11-A at 10% ad valorem. It is borne out by the records of the case that the subject shipment was erroneously declared by the Protestant under Tariff Heading No. 85.11-B ad val 30%. The duty was assessed and collected on the basis of the declaration. Subsequently, the protestant filed a formal protest and requested reclassification of the items imported from, Tariff Heading No. 85.11-B 30% ad valorem to Tariff Heading No. 85.11-A at 10% ad valorem. In support thereof, Protestant submitted a brochure of subject shipment showing that the items are Model MIG 150, self-contained, semi-automatic MIG Welder, gas shielded and DC power operated and, therefore, covered by Customs Tariff Circular No. 27-75 dated January 10, 1975. Furthermore, it appears that the appraiser concerned upon being shown the said brochure for the first time together with the letter of request for reconsideration and entry paper, made a notation thereon duly noted by the principal appraiser, addressed to the Collector of Customs asking authority to reclassify the subject shipment pursuant to the aforementioned Circular and as above requested. aisadc In view of the foregoing, this Department hereby affirms the decision of the Collector of Customs dated February 4, 1977, as concurred in by that Office, ordering the reliquidation of Import Entry No. 101438-76 and the refund of whatever excess payment made by the Rockford Automotive Manufacturing Company in the form of tax credit subject to the usual accounting and auditing requirements. (SGD.) ALFREDO PIO DE RODA, JR. Acting Secretary