Liquidation instructions for passenger vehicle and light truck tires from Taiwan: Cheng Shin Rubber Ind. Co. Ltd. for the period 01/06/2021 through 06/30/2022 (A-583-869)

Notice of the lifting of suspension occurred on the message date of these instructions. See paragraph 5 below. 1. On 02/13/2023, the U.S. Court of International Trade issued a final decision in the case of Cheng Shin Rubber Ind. Co. Ltd., v. United States (court no. 21-00398). The injunction to which message 1316426 dated 11/12/2021 refers, enjoined liquidation of entries of passenger vehicle and light truck tires form Taiwan which are produced and/or exported by Cheng Shin Rubber Ind. Co. Ltd.; that were the subject of the United States Department of Commerce's final determination in Passenger Vehicle and Light Truck Tires from Taiwan: Final Affirmative Determination of Sales at Less than Fair Value; 86 Fed. Reg. 28563 (May 27, 2021), as corrected by Passenger Vehicle and Light Truck Tires from Taiwan: Final Affirmative Determination of Sales at Less Than Fair Value; Correction, 86 Fed. Reg. 30916 (June 10, 2021); and that were entered, or withdrawn from warehouse, for consumption, during the period from 01/06/2021, through 06/30/2022, excluding any merchandise entered, or withdrawn from warehouse, for consumption, on 07/05/2021 through 07/15/2021. As a result of the court's decision, the injunction to which message 1316426 refers, dissolved on 04/17/2023. 2. Commerce has rescinded the administrative review of the antidumping duty order on passenger vehicle and light truck tires from Taiwan (A-583-869) covering the period 01/06/2021 through 06/30/2022 for Cheng Shin Rubber Ind. Co. Ltd. See Message 3067411 dated 03/08/2023. See also 88 FR 6233. 3. For all shipments of passenger vehicle and light truck tires from Taiwan produced and/or exported by Cheng Shin Rubber Ind. Co. Ltd., you are to assess antidumping duties on merchandise entered, or withdrawn from warehouse, for consumption during the period 01/06/2021 through 06/30/2022, excluding any merchandise entered, or withdrawn from warehouse, for consumption, on 07/05/2021, through 07/15/2021, assess antidumping liabilities at the cash deposit rate required at the time of entry, unless paragraph 4 is applicable. 4. Entries for the period 07/05/2021 (first day provisional measures are no longer in effect) through 07/15/2021 (day prior to the publication of the ITC final determination), should be liquidated via message 1215404, dated 08/03/2021. 5. These instructions constitute notice of the lifting of suspension of liquidation of entries of subject merchandise covered by paragraphs 3 and 4. Accordingly, notice of the lifting of suspension occurred on the message date of these instructions. Unless instructed otherwise, for all other shipments of passenger vehicle and light truck tires from Taiwan you shall continue to collect cash deposits of estimated antidumping duties for the merchandise at the current rates. 6. There are no injunctions applicable to the entries covered by this instruction. 7. The assessment of antidumping 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 antidumping duties. The interest provisions are not applicable to cash posted as estimated antidumping duties before the date of publication of the antidumping duty order. Interest shall be calculated from the date payment of estimated antidumping 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. 8. Upon assessment of antidumping duties, CBP shall require that the importer provide a reimbursement certification in accordance with 19 CFR 351.402(f)(2) and as described under this paragraph: a. The importer must certify with CBP prior to liquidation (except as provided below) whether the importer has or has not been reimbursed or entered into any agreement or understanding for the payment or for the refunding to the importer by the manufacturer, producer, seller, or exporter for all or any part of the antidumping and/or countervailing duties, as appropriate. Such certification should identify the commodity and country and contain the information necessary to link the certification to the relevant entry or entry line number(s). b. The certification may be filed either electronically or in paper in accordance with CBP's requirements, as applicable. c. If an importer does not provide its certification prior to liquidation, CBP may accept the certification in accordance with its protest procedures under 19 U.S.C. 1514, unless otherwise directed. d. Certifications are required for entries of the relevant commodity that have been imported on or after the date of publication of the antidumping notice in the Federal Register that first suspended liquidation in that proceeding. e. Consistent with 19 CFR 351.402(f)(3), if an importer fails to file the certification, Commerce may presume that the importer was paid or reimbursed the antidumping or countervailing duties. Therefore, if the importer does not provide the certification prior to liquidation (or as provided above), reimbursement of the duties shall be presumed. Accordingly, if there is no certification with respect to the antidumping duty, CBP shall increase the antidumping duty by the amount of the antidumping duty. In addition, if there is no certification with respect to any applicable countervailing duty, CBP shall increase the antidumping duty by the amount of the countervailing duty. Further, if the importer certifies that it has an agreement with the manufacturer, producer, seller, or exporter, to be reimbursed antidumping duties, CBP shall increase the antidumping duty by the amount of the antidumping duty. In addition, if the importer certifies that it has an agreement with the manufacturer, producer, seller, or exporter, to be reimbursed any applicable countervailing duties, CBP shall increase the antidumping duty by the amount of the countervailing duty. 9. 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. 10. 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 OVII:LW.) 11. There are no restrictions on the release of this information. Alexander Amdur