1. FOR ALL UNLIQUIDATED ENTRIES OF MALLEABLE CAST IRON PIPE FITTINGS, OTHER THAN GROOVED FROM SOUTH KOREA PRODUCED BY SHIN HAN CAST IRON CO., LTD., (A-580-507-002) ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 05/01/1987 THROUGH 04/30/1988, ASSESS ANTIDUMPING DUTIES AT THE RATE IN EFFECT ON THE DATE OF ENTRY.

2. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES OF THE MERCHANDISE FOR THE PERIOD 05/01/1987 THROUGH 04/30/1988 OCCURRED WITH THE PUBLICATION OF THE FINAL RESULTS OF THE ADMINISTRATIVE REVIEW (54 FR 13090, MARCH 30, 1989).

3. THERE ARE NO INJUNCTIONS APPLICABLE TO THE ENTRIES COVERED BY THIS INSTRUCTION.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CUSTOMS AND BORDER PROTECTION (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 PAYS INTEREST ON OVERPAYMENTS OR ASSESSES 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 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. THE REGULATION AT 19 CFR 353.26 COVERING THE REIMBURSEMENT OF ANTIDUMPING DUTIES WAS IN EFFECT DURING THE PERIOD COVERED BY THESE INSTRUCTIONS (05/01/1987 THROUGH 04/30/1988). THE IMPORTER WAS REQUIRED TO FILE THE REIMBURSEMENT CERTIFICATE WITHIN 30 DAYS AFTER THE EARLIER OF 1) PUBLICATION OF THE ORDER OR ANY ADMINISTRATIVE REVIEW THEREOF PURSUANT TO 19 CFR 353.55 OR, IF APPROPRIATE, 19 CFR 353.49 OR 2) IMPORTATION OF THE MERCHANDISE IN A DISTRICT IN WHICH NOT PREVIOUSLY IMPORTED.

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 CU:SEF).

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

MICHAEL B. WALSH