LIQUIDATION INSTRUCTIONS FOR POLYVINYL ALCOHOL FROM TAIWAN FOR THE PERIOD 05/15/1996 THROUGH 04/30/1997 (A-583-824)

MESSAGE NO: 8265112 DATE: 09 22 1998 CATEGORY: ADA TYPE: LIQ REFERENCE: REFERENCE DATE: CASES: A - 583 - 824 - - - - - - - - - - PERIOD COVERED: 05 15 1996 TO 04 30 1997 LIQ SUSPENSION DATE: TO: CMC DIRECTORS, PORT DIRECTORS FROM: DIRECTOR, IMPORT OPERATIONS RE: LIQUIDATION INSTRUCTIONS FOR POLYVINYL ALCOHOL FROM TAIWAN FOR THE PERIOD 05/15/1996 THROUGH 04/30/1997 (A-583-824) 1. FOR ALL SHIPMENTS OF POLYVINYL ALCOHOL FROM TAIWAN PRODUCED AND IMPORTED BY DUPONT AND PROCESSED BY CHANG CHUN PETROCHEMICAL COMPANY (CHANG CHUN), ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD MAY 15, 1996, THROUGH APRIL 30, 1997, ASSESS AN ANTIDUMPING LIABILITY OF 4.20 PERCENT OF THE ENTERED VALUE. 2. FOR ALL SHIPMENTS OF POLYVINYL ALCOHOL FROM TAIWAN PRODUCED BY CHANG CHUN PETROCHEMICAL COMPANY, IMPORTED BY ALL IMPORTERS OF CHANG CHUN PETROCHEMICAL, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD MAY 15, 1996, THROUGH APRIL 30, 1997, ASSESS AN ANTIDUMPING LIABILITY OF 0.42 PERCENT OF THE ENTERED VALUE. FOR CASH DEPOSIT ON FUTURE ENTRIES, PLEASE DISREGARD THE DE MINIMIS RATE OF 0.42 PERCENT PURSUANT TO 19 CFR 353.6. THE CASH DEPOSIT RATE IS ZERO. 3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRY SUMMARIES 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, OR 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 353.26 OF THE COMMERCE DEPARTMENT REGULATIONS. THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT REGULATIONS. THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF THE IMPORTER HAS BEEN REIMBURSED ANTIDUMPING DUITES, CUSTOMS SHOULD DOUBLE THE ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-REFERENCED REGULATION. ADDITIONALLY, IF THE IMPORTER FAILS TO 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 CUSTOMS OFFICERS, PLEASE CONTACT VIA E-MAIL, THROUGH THE APPROPRIATE SUPERVISORY CHANNELS, OTHER GOVERNMENT AGENCY LIAISON, USING THE ATTRIBUTE "HQ OAB." THE IMPORTING PUBLIC AND OTHER INTERESTED PARTIES SHOULD CONTACT EVERETT KELLY, OFFICE OF AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-4194. 7. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION. PAUL SCHWARTZ