and, and problem

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I went to a seminarorganized by the Japan Federation of Customs Brokers Association at a conference facility in Shinagawa yesterday. The theme is “U.S. Customs Procedures” and two prominent legal minds in customs related acts and regulations, Mr. Michael Roll and Robert J. Pisani, made a presentation on the subjet.
Mr. Roll explained theskeletal clearance procedures and clarified the basic but very important terms such as “liquidation” and “importer of record” and occasionally touched upon more subtle issues such as “reasonable care” of importer of records.
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After his presentation,he answered to question asked by several participants with real-life experience of a court lawyer.
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I had a question butit was a comparatively small issue when those of others, and I kept my mouth shut.
The question is withregard to “19 U.S.C 1514(a)” (pictured) and specifically its section (2).
? (2) the classification and rate and amount of duties chargeable;
It states the requisite(s) for protest, and it canbe read HS code, rate and duty amount dispute are respectively eligible for protestation, or only duty amount dispute qualifies for protest, and HS code and rates differences are simply as the causations for the ultimate dispute.
The bottom line of my question is if there is only HScodes dispute because competing two HS codes set the same rate, and therefore duty amount is one and same. In such a case, can an importer of record protest the HS code which customs has determined?.
(2) begins with “the” and it means “the” includes and combines three factors as one group and therefore only when duty amount dispute is within the scope of this protesting condition?
Anyone who knows it, please share your expertize.