CSMS 3237404·Trade policy·August 25, 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 3237404 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (trade policy), published on August 25, 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 1 AD/CVD case 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(1)

Cases referenced or affected by this CSMS message

C-570-968

Message body

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

1. This is a correction to message 3068413, dated 03/09/2023, to correct paragraphs 1, 2, 3, and 4, and the header of that message. 2. Certain date references and reference message numbers in paragraph 1 of message 3068413 have been corrected. Paragraphs 2 and 3 of message 3068413 have been restructured for clarity and unnecessary message references have been removed. We have updated paragraph 4 of message 3068413 to reflect that the date of message 3068413 is the date of notice of lifting of suspension of liquidation. The header of message 3068413 has been corrected to remove unnecessary message references. Below is the fully corrected message. 3. 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, dated 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 7263302, dated 09/20/2017, refers dissolved on 05/17/2021. 4. Liquidation As a result of the CAFC's final decision, for entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 03/21/2016 through 12/31/2020, assess countervailing duty liability as follows: 4a. For entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 03/21/2016 through 11/13/2016, liquidate without regard to countervailing duties. See 0013406, dated 01/13/2020. 4b. For entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 11/14/2016 through 12/31/2016, assess countervailing duties on merchandise entered, or withdrawn from warehouse, for consumption at the cash deposit rate in effect on the date of entry. See message 8171306, dated 06/20/2018. 4c. For entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 01/01/2017 through 12/31/2017, assess countervailing duties on merchandise entered, or withdrawn from warehouse, for consumption at the cash deposit rate in effect on the date of entry. See message 9275303, dated 10/02/2019. 4d. For entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 01/01/2018 through 12/31/2018, assess countervailing duties on merchandise entered, or withdrawn from warehouse, for consumption at the cash deposit rate in effect on the date of entry. See message 1125407, dated 05/05/2021. 4e. For entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 01/01/2019 through 12/31/2019 assess countervailing duties on merchandise entered, or withdrawn from warehouse, for consumption at the cash deposit rate in effect on the date of entry. See message 2083401, 03/24/2022. 4f. For entries of aluminum extrusions from China that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption on or after 01/01/2020 through 12/31/2020, assess countervailing duties on merchandise entered, or withdrawn from warehouse, for consumption at the cash deposit rate in effect on the date of entry. See message 1348407, dated 12/14/2021. 5. Instructions for granting a request for a refund on any overcollection for entries that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported by TAAL America Ltd. that were entered, or withdrawn from warehouse, for consumption for the period 03/21/2016 through 11/13/2016 (referenced in paragraph 4a of this message), were given by message 0013406, dated 01/13/2020. 6. Message 3068413 constitutes the notice of the lifting of suspension of liquidation of entries of subject merchandise covered by paragraph 4. Accordingly, notice of the lifting of suspension occurred on 03/09/2023, the date of message 3068413. Unless instructed otherwise, for all other shipments of product from Country, you shall continue to collect cash deposits of estimated antidumping duties for the merchandise at the current rates. 7. 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. 8. 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. 9. 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 OVI: MF.) 10. There are no restrictions on the release of this information. Alexander Amdur

Frequently asked questions

What is CSMS 3237404?

CSMS 3237404 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 3237404 published?

CBP published CSMS 3237404 on August 25, 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 3237404 affect?

CSMS 3237404 references 1 AD/CVD case (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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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.