LIQUIDATION INSTRUCTIONS FOR CORROSION RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA (A-122-822)

MESSAGE NO: 6006211 DATE: 01 06 2006 CATEGORY: ADA TYPE: LIQ REFERENCE: 4058211 REFERENCE DATE: 02 27 2004 CASES: A - 122 - 822 - - - - - - - - - - PERIOD COVERED: 08 01 2002 TO 07 31 2003 LIQ SUSPENSION DATE: TO: DIRECTORS OF FIELD OPERATIONS PORT DIRECTORS FROM: DIRECTOR, SPECIAL ENFORCEMENT RE: LIQUIDATION INSTRUCTIONS FOR CORROSION RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA (A-122-822) 1. THE ADMINISTRATIVE REVIEW OF ANTIDUMPING DUTY ORDER ON CORROSION RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA, FOR THE PERIOD 08/01/2002 THROUGH 07/31/2003, HAS BEEN RESCINDED, IN PART. THE NOTICE OF RESCISSION, IN PART, WAS PUBLISHED IN THE FEDERAL REGISTER ON 12/19/2003 (68 FR 70764). IN MESSAGE NUMBER 4058211 DATED 02/27/2004, THE DEPARTMENT INSTRUCTED U.S. CUSTOMS AND BORDER PROTECTION (CBP) NOT TO LIQUIDATE ENTRIES OF THIS MERCHANDISE BECAUSE MESSAGE NUMBER 4015206, DATED 01/15/2004, WAS ISSUED PREMATURELY. CBP IS NOW INSTRUCTED TO ASSESS ANTIDUMPING DUTIES ON THIS MERCHANDISE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION, DURING THE PERIOD NOTED ABOVE, FOR THE FOLLOWING COMPANIES AT THE RATES NOTED BELOW: A. FOR CONTINUOUS COLOR COATING, LTD., ASSESS AT THE CASH DEPOSIT RATE REQUIRED AT THE TIME OF ENTRY, FOR ENTRIES MADE UNDER A-122-822-004. B. FOR IDEAL ROOFING COMPANY, LTD. (IDEAL ROOFING) AND IMPACT STEEL CANADA, LTD. (IMPACT STEEL), ASSESS AT THE ALL OTHERS RATE IF ENTERED UNDER A-122-822-001, A-122-822-003, OR A-122-822-006 (SEE MESSAGE NUMBER 5264202 DATED 09/21/2005, AT PARAGRAPH 4, AND MESSAGE NUMBER 5266207 DATED 09/23/2005, AT PARAGRAPH 3). FOR ALL OTHER ENTRIES MADE DURING THIS PERIOD BY IDEAL ROOFING AND IMPACT STEEL, ASSESS AT THE CASH DEPOSIT RATE REQUIRED AT THE TIME OF ENTRY. 2. UNTIL FURTHER INSTRUCTED, CONTINUE TO SUSPEND LIQUIDATION FOR ENTRIES COVERED BY INJUNCTION MESSAGE NUMBERS 5136207 AND 5167205 DATED 05/16/2005 AND 06/16/2005, RESPECTIVELY. 3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE FIRMS LISTED ABOVE. FOR ALL OTHER SHIPMENTS OF CORROSION RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA , YOU SHALL, UNLESS OTHERWISE INSTRUCTED, CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES. 4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CBP ON ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE TARIFF ACT OF 1930, AS AMENDED (THE ACT). SECTION 778 OF THE ACT 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'S 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. 6. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS OFFICERS, THE IMPORTING PUBLIC OR INTERESTED PARTIES, PLEASE CONTACT DAVINA HASHMI AT OFFICE OF AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 (GENERATED BY O6:SC). 7. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION. CATHY SAUCEDA