LIQ. INST. FOR THE RESCISSION OF HAND TRUCKS FROM CHINA (A-570-891-003,004,007) TRUE POTENTIAL, QINGDAO TAIFA, GUANGZHOU, & PART OF PERIOD FOR XIAMEN(-000)(SEE PAR.2)

MESSAGE NO: 8199209 DATE: 07 17 2008 CATEGORY: ADA TYPE: LIQ REFERENCE: REFERENCE DATE: CASES: A - 570 - 891 - - - - - - - - - - PERIOD COVERED: 12 01 2006 TO 11 30 2007 LIQ SUSPENSION DATE: TO: DIRECTORS OF FIELD OPERATIONS PORT DIRECTORS FROM: DIRECTOR, SPECIAL ENFORCEMENT RE: LIQ. INST. FOR THE RESCISSION OF HAND TRUCKS FROM CHINA (A-570-891-003,004,007) TRUE POTENTIAL, QINGDAO TAIFA, GUANGZHOU, & PART OF PERIOD FOR XIAMEN(-000)(SEE PAR.2) 1. THE ADMINISTRATIVE REVIEW OF THE ANTIDUMPING DUTY ORDER ON HAND TRUCKS AND CERTAIN PARTS THEREOF FROM THE PEOPLE'S REPUBLIC OF CHINA (A-570-891), COVERING THE PERIOD 12/01/2006 THROUGH 11/30/2007, HAS BEEN RESCINDED FOR THE FIRMS LISTED BELOW. YOU ARE TO ASSESS ANTIDUMPING DUTIES ON THIS MERCHANDISE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD 12/01/2006 THROUGH 11/30/2007 AT THE CASH DEPOSIT OR BONDING RATE REQUIRED AT THE TIME OF ENTRY. LIQUIDATE ALL ENTRIES FOR THE FOLLOWING FIRMS: QINGDAO TAIFA GROUP CO., LTD. A-570-891-004 TRUE POTENTIAL CO., LTD. A-570-891-003 SINCE HARDWARE (GUANGZHOU) CO., LTD. A-570-891-007 NOTE THAT ENTRIES FOR SINCE HARDWARE (GUANGZHOU) CO., LTD. MAY HAVE ALSO ENTERED UNDER A-570-891-000. 2. ALTHOUGH THE ADMINSTRATIVE REVIEW COVERING THE PERIOD 12/01/2006 THROUGH 11/30/2007 HAS ALSO BEEN RESCINDED FOR NEW-TEC INTEGRATION (XIAMEN) CO, A NEW SHIPPER REVIEW FOR THE PERIOD 12/01/2006 THROUGH 5/31/2007 IS ONGOING FOR THAT FIRM. THEREFORE, YOU ARE TO ASSESS ANTIDUMPING DUTIES ON HAND TRUCKS AND CERTAIN PARTS THEREOF ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION ONLY FOR THE PERIOD 06/01/2007 THROUGH 11/30/2007 AT THE CASH DEPOSIT OR BONDING RATE REQUIRED AT THE TIME OF ENTRY FOR THE COMPANY BELOW. NEW-TEC INTEGRATION (XIAMEN) CO., LTD. A-570-891-000 3. 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 THE RESCISSION OF THE ADMINISTRATIVE REVIEW (73 FR 36300, 06/26/2008). FOR ALL OTHER SHIPMENTS OF HAND TRUCKS AND CERTAIN PARTS THEREOF FROM THE PEOPLE'S REPUBLIC OF CHINA YOU SHALL CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES. 4. 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 PAYS INTEREST ON OVERPAYMENTS OR ASSESS INTEREST ON UNDER PAYMENTS 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 OF PAYMENT OF ESTIMATED ANTIDUMPING DUTIES 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, 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 MANUFACTURER, PRODUCER, SELLER, OR 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. 6. 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 O7:DC) 7. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION. DAVID M. GENOVESE