1. COMMERCE RECEIVED A SCOPE RULING REQUEST FROM MONEY HILL CO., LTD. C/O PARTY ART ENTERPRISE CO. LTD. (“MONEY HILL”) AND GOLDEN ART CO, LTD. (“GOLDEN ART”). COMMERCE ISSUED A FINAL SCOPE RULING ON 11/24/2010, CONFIRMING THAT MONEY HILL AND GOLDEN ART'S CUT-EDGE RIBBON IS NOT WITHIN THE SCOPE OF THE ANTIDUMPING DUTY ORDER COVERING NARROW WOVEN RIBBON WITH WOVEN SELVEDGE FROM TAIWAN (A-583-844).

2. COMMERCE DETERMINED THAT MONEY HILL AND GOLDEN ART'S CUT EDGE RIBBON, TO THE EXTENT IT MATCHES THE EXCLUSION LANGUAGE STATED IN THE WRITTEN SCOPE, IS NOT WITHIN THE SCOPE OF THE ANTIDUMPING DUTY ORDER COVERING NARROW WOVEN RIBBONS WITH WOVEN SELVEDGE FROM TAIWAN. THE TERM CUT-EDGE RIBBON, AS DESCRIBED IN THE WRITTEN SCOPE, REFERS TO CUT-EDGE NARROW WOVEN RIBBONS FORMED BY CUTTING BROAD WOVEN FABRIC INTO STRIPS OF RIBBON, WITH OR WITHOUT TREATMENTS TO PREVENT THE LONGITUDINAL EDGES OF THE RIBBON FROM FRAYING (SUCH AS BY MERROWING, LAMINATION, SONO-BONDING, FUSING, GUMMING, OR WAXING), AND WITH OR WITHOUT WIRE RUNNING LENGTHWISE ALONG THE LONGITUDINAL EDGES OF THE RIBBON.

3. EFFECTIVE 09/01/2010, TERMINATE SUSPENSION AND LIQUIDATE ALL UNLIQUIDATED ENTRIES ENTERED, OR WITHDRAWN FROM WAREHOUSE OF CUT-EDGE RIBBON LISTED ABOVE.

4. REFUND ANY CASH DEPOSITS WITH INTEREST AND RELEASE ANY BONDS RELATING TO THE CUT-EDGE RIBBON LISTED ABOVE.

5. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES OF CUT-EDGE RIBBON ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION ON OR AFTER 09/01/2010.

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. FOR ALL OTHER SHIPMENTS OF NARROW WOVEN RIBBONS WITH WOVEN SELVEDGE FROM TAIWAN NOT COVERED BY PARAGRAPH #2 ABOVE, YOU SHALL, UNLESS OTHERWISE INSTRUCTED, CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES.

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 O1:JM).

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

MICHAEL B. WALSH