LIQUIDATION OF WOODEN BEDROOM FURNITURE FROM CHINA PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS LTD, EXPORT BY PYLA HK LTD & IMPORTED BY MARIA YEE INC. (A-570-890)

MESSAGE NO: 7180206 DATE: 06 29 2007 CATEGORY: ADA TYPE: LIQ REFERENCE: REFERENCE DATE: CASES: A - 570 - 890 - - - - - - - - - - PERIOD COVERED: 06 24 2004 TO 12 31 2005 LIQ SUSPENSION DATE: TO: DIRECTORS OF FIELD OPERATIONS PORT DIRECTORS FROM: DIRECTOR, SPECIAL ENFORCEMENT RE: LIQUIDATION OF WOODEN BEDROOM FURNITURE FROM CHINA PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS LTD, EXPORT BY PYLA HK LTD & IMPORTED BY MARIA YEE INC. (A-570-890) THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION. 1. ON APRIL 5, 2006, THE U.S. COURT OF INTERNATIONAL TRADE (CIT) ISSUED A FINAL DECISION IN THE CASE OF GUANGZHOU MARIA YEE FURNISHINGS LTD., ET AL. V. UNITED STATES COURT NO. 05-00065. AS A RESULT OF THIS DECISION, THE INJUNCTION, TO WHICH MESSAGE NUMBER 5075205 REFERS, ENJOINING LIQUIDATION OF ENTRIES WHICH ARE SUBJECT TO THE ANTIDUMPING DUTY ORDER ON WOODEN BEDROOM FURNITURE FROM THE PEOPLE'S REPUBLIC OF CHINA, WHICH ENTERED OR WERE WITHDRAWN FROM WAREHOUSE ON OR AFTER JUNE 24, 2004 AND PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS, LTD., EXPORTED BY PYLA HK LTD., AND IMPORTED BY MARIA YEE INC., DISSOLVED ON JUNE 4, 2006. 2. FURTHER, AS A RESULT OF THE CIT'S DECISION, THE DEPARTMENT AMENDED THE ANTIDUMPING DUTY ORDER ON WOODEN BEDROOM FURNITURE FROM THE PEOPLE'S REPUBLIC OF CHINA WITH RESPECT TO MERCHANDISE PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS, LTD., AND EXPORTED BY PYLA HK LTD. THIS AMENDMENT WAS PUBLISHED ON JUNE 22, 2006 IN THE FEDERAL REGISTER (71 FR 35870) AND CHANGED THE CASH DEPOSIT RATE FOR MERCHANDISE PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS, LTD., AND EXPORTED BY PYLA HK LTD. TO 6.65 PERCENT. 3. THE ADMINISTRATIVE REVIEW OF THE ANTIDUMPING DUTY ORDER ON WOODEN BEDROOM FURNITURE FROM THE PEOPLE'S REPUBLIC OF CHINA (A- 570-890), COVERING THE PERIOD JUNE 24, 2004 THROUGH DECEMBER 31, 2005, HAS BEEN RESCINDED FOR GUANGZHOU MARIA YEE FURNISHINGS, LTD., PYLA HK LTD. FOR ALL SHIPMENTS OF WOODEN BEDROOM FURNITURE FROM THE PEOPLE'S REPUBLIC OF CHINA PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS, LTD., AND EXPORTED BY PYLA HK LTD (A-570-890-133), IMPORTED BY, OR SOLD TO, MARIA YEE INC. (AS INDICATED ON THE COMMERCIAL INVOICE OR CUSTOMS DOCUMENTATION), AND ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIODS 06/24/2004 THROUGH 12/20/2004 AND 12/28/2004 THROUGH 12/31/2005, ASSESS AN ANTIDUMPING DUTY LIABILITY OF 6.65 PERCENT OF THE ENTERED VALUE OF SUBJECT MERCHANDISE. FOR ALL SHIPMENTS OF WOODEN BEDROOM FURNITURE FROM THE PEOPLE'S REPUBLIC OF CHINA PRODUCED BY GUANGZHOU MARIA YEE FURNISHINGS, LTD., AND EXPORTED BY PYLA HK LTD., AND IMPORTED BY ENTITIES OTHER THAN MARIA YEE INC., AND ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIODS 06/24/2004 THROUGH 12/20/2004 AND 12/28/2004 THROUGH 12/31/2005, ASSESS ANTIDUMPING DUTIES AT THE CASH DEPOSIT RATE IN EFFECT ON THE DATE OF ENTRY. 4. IF A BOND OR CASH DEPOSIT WAS COLLECTED AS SECURITY FOR AN ESTIMATED ANTIDUMPING DUTY FOR ANY SHIPMENT OF MERCHANDISE DESCRIBED IN PARAGRAPH 1 THAT WAS ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD 06/24/2004 THROUGH 12/20/2004, ASSESS A DUMPING LIABILITY EQUAL TO THE ABOVE PERCENT OF THE ENTERED U.S. CUSTOMS AND BORDER PROTECTION ("CBP ") VALUE OR EQUAL TO THE AMOUNT OF THE BOND OR CASH DEPOSIT, WHICHEVER IS LESS. 5. LIQUIDATE ALL ENTRIES FROM DECEMBER 21, 2004 THROUGH DECEMBER 27, 2004 WITHOUT REGARD TO DUMPING DUTIES. 6. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES OF THE MERCHANDISE FOR THE PERIOD LISTED ABOVE OCCURRED WITH THE PUBLICATION OF THE NOTICE OF PRELIMINARY RESULTS AND RESCISSION OF THE ADMINISTRATIVE REVIEW (72 FR 6201, FEBRUARY 9, 2007). YOU SHALL CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT 6.65%. 7. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CUSTOMS AND BORDER PROTECTION ON ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT CBP 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 WHICH WAS JANUARY 4, 2005. 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 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, CBP SHOULD DOUBLE THE ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-REFERENCED REGULATION. ADDITIONALLY, IF THE IMPORTER DOES NOT PROVIDE THE REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION, CBP SHOULD PRESUME REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE. 9. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CBP OFFICERS, THE IMPORTING PUBLIC OR INTERESTED PARTIES, PLEASE CONTACT DAVINA HASHMI OR RON TRENTHAM AT OFFICE OF AD/CVD OPERATIONS, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 OR (202) 482-3577 RESPECTIVELY (GENERATED BY O8:RAB). CATHY SAUCEDA