MESSAGE NO: 0035207 DATE: 02 04 2000
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 604 - -
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PERIOD COVERED: 03 27 1987 TO 09 30 1988

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, TRADE ENFORCEMENT & CONTROL

RE: LIQUIDATION INSTRUCTIONS FOR TAPERED ROLLER BEARINGS
& PARTS THEREOF, FINISHED & UNFINISHED FROM JAPAN
(A-588-604)

1. FOR ALL SHIPMENTS OF TAPERED ROLLER BEARINGS, AND PARTS
THEREOF, FINISHED AND UNFINISHED, FROM JAPAN PRODUCED BY NTN
CORPORATION (FORMERLY NTN TOYO BEARING CO., LTD) AND
IMPORTED BY CATERPILLAR INCORPORATED, ENTERED OR WITHDRAWN
FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 03/27/87
THROUGH 09/30/88, ASSESS AN ANTIDUMPING LIABILITY OF 10.19
PERCENT OF THE ENTERED VALUE.

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRY SUMMARIES FOR THE
MERCHANDISE AND PERIOD LISTED ABOVE. YOU SHALL CONTINUE TO
COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR
THE MERCHANDISE AT THE CURRENT RATES.

3. 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
INTEREST IS PAYABLE IS THE RATE IN EFFECT UNDER SECTION 6621
OF THE INTERNAL REVENUE CODE OF 1954 FOR SUCH PERIOD.

4. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD
REQUIRE THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT
AS DESCRIBED IN SECTION 351.402 OF THE COMMERCE DEPARTMENT
REGULATIONS. THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT
STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF THE
IMPORTER HAS BEEN REIMBURSED ANTIDUMPING DUTIES, 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.

5. 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." IMPORTING PUBLIC
AND INTERESTED PARTIES SHOULD CONTACT ILISSA KABAK AT 202-
482-1395, OF THE OFFICE OF AD/CVD ENFORCEMENT, GROUP III,
OFFICE 8, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, DEPARTMENT OF COMMERCE.

6. THERE ARE NO RESTRICTIONS TO THE RELEASE OF THIS
INFORMATION.

PAUL SCHWARTZ