Rescission of administrative review in part of countervailing duty order on passenger vehicle and light truck tires from the Socialist Republic of Vietnam (C-552-829)

1. Commerce has rescinded the administrative review of the countervailing duty order on passenger vehicle and light truck tires from the Socialist Republic of Vietnam (C-552-829) covering the period 11/10/2020 through 12/31/2021 in part with respect to the firms listed below. You are to assess countervailing duties on this merchandise entered, or withdrawn from warehouse, for consumption during the period 11/10/2020 through 12/31/2021 at the cash deposit rate required at the time of entry. Liquidate all entries for the following firms: Sailun (Vietnam) Co., Ltd. Case number: C-552-829-002 Kumho Tire Co., Inc. No case number was in place for this company during the period of review. Entries may have been made under C-552-829-000 or other company-specific case numbers. 2. Notice of the lifting of suspension of liquidation of entries of subject merchandise covered by this message occurred with the publication of the notice of rescission in part of administrative review (88 FR 47107, 07/21/2023). Unless instructed otherwise, for all other shipments of passenger vehicle and light truck tires from the Socialist Republic of Vietnam you shall continue to collect cash deposits of estimated countervailing duties for the merchandise at the current rates. 3. The injunction with court number 21-00397 discussed in message number 2306402, dated 11/02/2022, is applicable to the entries produced and/or exported by Kumho Tire (Vietnam) Co., Ltd., during the period 11/10/2020 through 12/31/2021, excluding any merchandise entered, or withdrawn from warehouse, for consumption, on March 10, 2021, through July 15, 2021 (i.e., the "gap" period). Accordingly, continue to suspend liquidation of such entries until liquidation instructions are issued. 4. 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. 5. 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. 6. 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 OI:TES.) 7. There are no restrictions on the release of this information. Alexander Amdur