LIQUIDATION INSTRUCTIONS FOR DRAMS FROM KOREA(A580-812) AND EXPORTED FROM ITALY(A475-212), ISRAEL (A-508-212), MALAYSIA (A557-212) AND SINGAPORE (A559-212)

MESSAGE NO: 3247201 DATE: 09 04 2003 CATEGORY: ADA TYPE: LIQ REFERENCE: REFERENCE DATE: CASES: A - 580 - 812 A - 475 - 212 A - 508 - 212 A - 557 - 212 A - 559 - 212 - - PERIOD COVERED: 05 01 1996 TO 04 30 1997 LIQ SUSPENSION DATE: TO: DIRECTORS OF FIELD OPERATIONS PORT DIRECTORS FROM: DIRECTOR, SPECIAL ENFORCEMENT RE: LIQUIDATION INSTRUCTIONS FOR DRAMS FROM KOREA(A580-812) AND EXPORTED FROM ITALY(A475-212), ISRAEL (A-508-212), MALAYSIA (A557-212) AND SINGAPORE (A559-212) 1. FOR ALL SHIPMENTS OF DYNAMIC RANDOM ACCESS MEMORY SEMICONDUCTORS (DRAMS) FROM KOREA, EXPORTED FROM ITALY, ISRAEL, MALAYSIA, AND SINGAPORE, PRODUCED BY HYUNDAI ELECTRONICS INDUSTRIES CO. LTD. OR LG SEMICON CO. LTD., AND IMPORTED BY LG SEMICON AMERICA OR HYUNDAI ELECTRONICS AMERICA AND ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 5/1/1996 THROUGH 4/30/1997, ASSESS ANTIDUMPING DUTIES AT THE CASH DEPOSIT RATE IN EFFECT ON THE DATE OF ENTRY. 2. FOR ALL SHIPMENTS OF DRAMS FROM KOREA, EXPORTED FROM ITALY, ISRAEL, MALAYSIA, AND SINGAPORE, PRODUCED BY LG SEMICON CO., LTD ., AND HYUNDAI ELECTRONICS INDUSTRIES CO. LTD., AND IMPORTED BY ENTITIES OTHER THAN LG SEMICON AMERICA OR HYUNDAI ELECTRONICS AMERICA, AND ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 05/01/1996 THROUGH 04/30/1997, ASSESS ANTIDUMPING DUTIES AT THE CASH DEPOSIT RATE IN EFFECT ON THE DATE OF ENTRY. 3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND PERIOD LISTED ABOVE. 4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY THE CUSTOMS SERVICE ON ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT CUSTOMS PAY INTEREST ON OVERPAYMENTS AND ASSESS INTEREST ON UNDERPAYMENTS OF THE REQUIRED AMOUNTS DEPOSITED AS ESTIMATED ANTIDUMPING DUTIES. THE INTEREST PROVISIONS ARE NOT APPLICABLE TO CASH OR BONDS 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. 5. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD REQUIRE THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS DESCRIBED IN SECTION 351.402(f)(2) OF THE COMMERCE DEPARTMENT REGULATIONS. THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF THE IMPORTER CERTIFIES THAT IT HAS AN AGREEMENT WITH THE EXPORTER TO BE REIMBURSED ANTIDUMPING DUTIES, CUSTOMS SHOULD DOUBLE THE ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-REFERENCED REGULATION. ADDITIONALLY, IF THE IMPORTER DOES NOT RESPOND TO YOUR FORMAL REQUEST (VIA CF 28 OR 29) FOR THE REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION, CUSTOMS SHOULD PRESUME REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE. 6. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY BUREAU OF CUSTOMS AND BORDER PROTECTION OFFICERS, THE IMPORTING PUBLIC, OR INTERESTED PARTIES PLEASE CONTACT RON TRENTHAM AT THE OFFICE OF AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-6320. 7. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THE INFORMATION CONTAINED IN THIS E-MAIL MESSAGE. CATHY SAUCEDA