1. AS A RESULT OF A FIVE-YEAR (“SUNSET”) REVIEW, COMMERCE HAS REVOKED THE ANTIDUMPING DUTY ORDER ON CERTAIN CUT-TO-LENGTH CARBON-QUALITY STEEL PLATE FROM JAPAN (A-588-847). THE REVOCATION WAS PUBLISHED IN THE FEDERAL REGISTER ON 1/3/2012 (77 FR 263). THE EFFECTIVE DATE OF THE REVOCATION IS 12/06/2010.

2. CBP IS DIRECTED TO TERMINATE THE SUSPENSION OF LIQUIDATION FOR ALL SHIPMENTS OF CERTAIN CUT-TO-LENGTH CARBON-QUALITY STEEL PLATE FROM JAPAN WHICH WERE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION ON OR AFTER 12/06/2010. ALL ENTRIES OF CERTAIN CUT-TO-LENGTH CARBON-QUALITY STEEL PLATE FROM JAPAN THAT WERE SUSPENDED ON OR AFTER 12/06/2010 SHOULD BE LIQUIDATED WITHOUT REGARD TO ANTIDUMPING DUTIES (I.E., RELEASE ALL BONDS AND REFUND ALL CASH DEPOSITS WITH INTEREST).

3. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES OF CERTAIN CUT-TO-LENGTH CARBON-QUALITY STEEL PLATE FROM JAPAN COVERED BY PARAGRAPH 2 AND WHICH WERE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION ON OR AFTER 12/06/2010 OCCURRED WITH THE PUBLICATION OF THE NOTICE OF REVOCATION IN THE FEDERAL REGISTER (77 FR 263, 1/3/2012).

4. 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, AS AMENDED. 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 ORDERS. INTEREST SHALL BE CALCULATED FROM THE DATE PAYMENT OF ESTIMATED ANTIDUMPING DUTIES ARE 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. 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 O2:DG).

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

MICHAEL B. WALSH