1. THIS MESSAGE CONCERNS ENTRIES OF CERTAIN CORROSION-RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA THAT WERE PRODUCED USING STEEL FROM SPAIN AND ENTERED UNDER CASE NUMBER A-470-108-001. REFERENCE MESSAGES 7053202, 7123201, 0134302, 0167304, 6229201, AND 4067111 FOR MORE INFORMATION.

2. MESSAGE NUMBER 4067111 ESTABLISHED A FORMAT FOR U.S. CUSTOMS AND BORDER PROTECTION (CBP) TO IDENTIFY SUBJECT MERCHANDISE PRODUCED FROM STEEL PLATE ORIGINATING IN A COUNTRY OTHER THAN CANADA. THIS IDENTIFICATION NUMBER (A-XXX-108-ZZZ) DENOTES THE COUNTRY OF ORIGIN (-XXX), AS DETERMINED BY CBP, THE SUBJECT MERCHANDISE (-108), AND THE UNIQUE COMPANY CODE (-ZZZ), WHICH CORRESPONDS TO THE COMPANY THAT SUBSTANTIALLY TRANSFORMED MERCHANDISE ORIGINATING FROM OTHER COUNTRIES, IN THIS INSTANCE, FROM SPAIN, INTO SUBJECT MERCHANDISE, IN THIS INSTANCE, FROM CANADA.

3. AS A RESULT OF A SETTLEMENT AGREEMENT BETWEEN THE UNITED STATES AND ARCELORMITTAL DOFASCO, INC. AND UNITED STATES STEEL CORPORATION, THE INJUNCTION TO WHICH MESSAGE NUMBER 7123201 DATED 05/03/2007 (CIT# 07-00135) REFERS TO ENJOINING LIQUIDATION OF ENTRIES WHICH ARE SUBJECT TO THE ANTIDUMPING DUTY ORDER ON CERTAIN CORROSION RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA (A-122-822) FOR THE PERIOD 08/01/2004 THROUGH 07/31/2005 DISSOLVED ON 06/09/2010. SEE, E.G., MESSAGE NUMBER 01677304, DATED 06/16/2010.

4. YOU ARE NOW INSTRUCTED TO LIQUIDATE ALL SHIPMENTS OF CERTAIN CORROSION-RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA PRODUCED BY DOFASCO INC., SOREVCO INC., DO SAL GALVA LTD. (AKA DOSOL GALVA, LTD.), AND IMPORTED BY OR SOLD TO DOFASCO INC.; OR PRODUCED BY DOFASCO INC., SOREVCO INC., OR DO SOL GALVA, LTD. (AKA DOSOL GALVA, LTD.), AND PROCESSED BY DJ GALVANIZING LTD. PARTNERSHIP (DJG) (FORMERLY DNN GALVANIZING LTD. PARTNERSHIP) AND IMPORTED BY OR SOLD TO DOFASCO INC., AND ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD 08/01/2004 THROUGH 07/31/2005, UNDER THE CASE NUMBER A-470-108-001.

IN ACCORDANCE WITH THE SETTLEMENT OF CIT #07-00135 AND MESSAGE NUMBER 0167304, DATED 6/16/2010, YOU ARE TO ASSESS ANTIDUMPING DUTIES AT THE CASH DEPOSIT OR BONDING RATE IN EFFECT ON THE DATE OF ENTRY.

5. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES OF SUBJECT MERCHANDISE DURING THE PERIOD 08/01/2004 THROUGH 07/31/2005.

6. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CBP ON SHIPMENTS OR 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, 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.

7. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CBP SHOULD REQUIRE THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS DESCRIBED IN SECTION 351.402(F)(2) OF COMMERCE'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 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.

8. 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 THE 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 6:MK).

9. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION.

MICHAEL B. WALSH