CSMS 3068413·Trade policy·March 9, 2023·View on csms.cbp.gov ↗

Liquidation instructions for aluminum extrusions from China: Tai-Ao Aluminium (Taishan) Co., Ltd., for the period 03/21/2016 through 12/31/2020 (C-570-968)

Plain-English explanation

CSMS 3068413 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (trade policy), published on March 9, 2023. It carries the official CBP guidance brokers and importers must follow for the topic — "Liquidation instructions for aluminum extrusions from China: Tai-Ao Aluminium (Taishan) Co., Ltd., for the period 03/21/2016 through 12/31/2020 (C-570-968)". It links to 2 AD/CVD cases in Tandom's catalog. CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Linked AD/CVD cases(2)

Cases referenced or affected by this CSMS message

C-570-967 C-570-968

Message body

Full text as published by U.S. Customs and Border Protection

Notice of the lifting of suspension occurred on the message date of these instructions. See paragraph 5 below. 1. On 12/17/2020, the U.S. Court of Appeals for the Federal Circuit issued a final decision in the case of Tai-Ao Aluminium (Taishan) Co., Ltd., Taal America Ltd., Regal Ideas, Inc. v. United States (CAFC Court No. 20-1501; CIT Court No. 17-00216). The injunction to which message 7263302 (09/20/2017) refers, enjoined liquidation of entries which: a) were the subject of the U.S. Department of Commerce's final determination in Aluminum Extrusions from the People's Republic of China: Affirmative Final Determination of Circumvention of the Antidumping and Countervailing Duty Orders and Rescission of Minor Alterations Anti-Circumvention Inquiry, 82 FR 34630 (July 26, 2017); b) were exported from the People's Republic of China by Plaintiff Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported into the United States by Plaintiff TAAL America Ltd.; and c) were entered, or withdrawn from warehouse, for consumption on or after March 21, 2016. As a result of the CAFC's decision, the injunction to which message 7263301 (09/20/2017) refers dissolved on 05/17/2021. 2a. Pursuant to the CIT's final decision in CIT Court No. 17-002116 (see message 0013405 (01/13/2020)), and as a result of the CAFC's decision in CAFC Court No. 20-1501, entries described in paragraph 1 that were entered, or withdrawn from warehouse, for consumption during the period 03/21/2016 through 11/13/2016 are outside of the scope of the countervailing duty order on aluminum extrusions from China. For a further description of the merchandise, see message 7223305 (08/11/2017). 2b. In message 0013405, Commerce directed CBP to suspend or continue to suspend liquidation of such entries described in paragraph 2a. In addition, Commerce authorized CBP to grant a refund, if requested by the importer, of cash deposits for entries described in paragraph 2a. 2c. For all shipments of aluminum extrusions from China described in paragraph 1 that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. (C-570-967-000), and/or imported by TAAL America Ltd. (as indicated on the commercial invoice or Customs documentation) and entered, or withdrawn from warehouse, for consumption during the period 03/21/2016 through 11/13/2016, liquidate without regard to countervailing duties. 3a. Entries described in paragraph 1 that were entered, or withdrawn from warehouse, for consumption on or after 11/14/2016 are within the scope of the countervailing duty order on aluminum extrusions from China. See message 7223305 (08/11/2017). For all shipments of aluminum extrusions from China described by paragraph 1 that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. (C-570-967-000), and/or imported by TAAL America Ltd., and entered, or withdrawn from warehouse, for consumption on or after 11/14/2016, assess countervailing duties in accordance with the following liquidation messages. Specifically: 3b. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 11/14/2016 through 12/31/2016, liquidate at the relevant exporter countervailing duty rates identified in the applicable liquidation instructions previously issued: 8171306 and 9231308. 3c. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 01/01/2017 through 12/31/2017, liquidate at the relevant exporter countervailing duty rates identified in the applicable liquidation instructions previously issued: 9275303, 9275304, and 0239403. 3d. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 01/01/2018 through 12/31/2018, liquidate at the relevant exporter countervailing duty rates identified in the applicable liquidation instructions previously issued: 9281301, 0038410, 1092406, 1092407, 1092408, and 1125407. 3e. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 01/01/2019 through 12/31/2019, liquidate at the relevant exporter countervailing duty rates identified in the applicable liquidation instructions previously issued: 0216409, 2082403, and 2090401. 3f. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 01/01/2020 through 12/31/2020, liquidate at the relevant exporter countervailing duty rates identified in the applicable liquidation instructions previously issued: 1343404, 1348407. 4. This message constitutes notice of the lifting of suspension of liquidation of entries of subject merchandise covered by paragraphs 2 and 3. Accordingly, notice of the lifting of suspension occurred on the message date of these instructions. Unless instructed otherwise, for all other shipments of aluminum extrusions from China you shall continue to collect cash deposits of estimated countervailing duties for the merchandise at the current rates. 5. The assessment of countervailing duties by CBP on shipments or entries of this merchandise is subject to the provisions of section 778 of the Tariff Act of 1930, as amended. Section 778 requires that CBP pay interest on overpayments or assess interest on underpayments of the required amounts deposited as estimated countervailing duties. The interest provisions are not applicable to cash posted as estimated countervailing duties before the date of publication of the countervailing duty order. Interest shall be calculated from the date payment of estimated countervailing duties is required through the date of liquidation. The rate at which such interest is payable is the rate in effect under section 6621 of the Internal Revenue Code of 1954 for such period. 6. This instruction to liquidate entries covered by this message does not limit CBP's independent authority, including its authority to suspend, continue to suspend, or extend liquidation of entries addressed by this message. Accordingly, CBP should examine all entries for which this message directs liquidation to determine whether any such entries are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's independent authority (e.g., Enforce and Protect Act under section 517 of the Tariff Act of 1930, as amended). If entries of subject merchandise covered by this message are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's own authority, CBP port officials should follow CBP's internal procedures with respect to continuing any suspension, the lifting of suspension, and/or continuing any extension of liquidation for such entries. 7. If there are any questions by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce at (202) 482-0984. CBP ports should submit their inquiries through authorized CBP channels only. (This message was generated by O VI: MF.) 8. There are no restrictions on the release of this information. Alexander Amdur

Frequently asked questions

What is CSMS 3068413?

CSMS 3068413 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Liquidation instructions for aluminum extrusions from China: Tai-Ao Aluminium (Taishan) Co., Ltd., for the period 03/21/2016 through 12/31/2020 (C-570-968)". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 3068413 published?

CBP published CSMS 3068413 on March 9, 2023. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Which AD/CVD cases does CSMS 3068413 affect?

CSMS 3068413 references 2 AD/CVD cases (C-570-967, C-570-968). The links on this page take you to each linked order with its current scope, rates, and history.

Is the CBP CSMS the legally binding instruction?

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Open resource

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Cash deposit cascade, separate rates, all-others, and PRC-wide rates. Worked example on case A-570-910 (galvanized welded steel pipe from China) with three exporter-specific rates.