MESSAGE NO: 2009206 DATE: 01 09 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 604 - -
- - - -
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PERIOD COVERED: 03 27 1987 TO 09 30 1990

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, TRADE ENFORCEMENT & CONTROL

RE: LIQUIDATION INSTRUCTIONS FOR TRBS AND PARTS THEREOF,
FINISHED AND UNFINISHED, FROM JAPAN (A-588-604)



1. FOR ALL SHIPMENTS OF TAPERED ROLLER BEARINGS, AND PARTS
THEREOF, FINISHED AND UNFINISHED, FROM JAPAN PRODUCED BY KOYO
SEIKO COMPANY, LTD. (KOYO) ENTERED OR WITHDRAWN FROM WAREHOUSE
FOR CONSUMPTION DURING THE PERIODS 03/27/1987 THROUGH 09/30/1988,
10/01/1988 THROUGH 09/30/1989, AND 10/01/1989 THROUGH 09/30/1990,
ASSESS AN ANTIDUMPING LIABILITY EQUAL TO THE PERCENTAGES LISTED
BELOW OF THE ENTERED VALUE.

IMPORTER PERIOD PERCENT
ALL IMPORTERS 03/27/1987 - 09/30/1988 36.29
ALL IMPORTERS 10/01/1988 - 09/30/1989 24.88
ALL IMPORTERS 10/01/1989 - 09/30/1990 30.08

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRY SUMMARIES FOR THE MERCHANDISE
AND PERIOD LISTED ABOVE.

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 DEBORAH SCOTT AT 202-482-2657, AD/CVD ENFORCEMENT,
GROUP III, OFFICE 8, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, DEPARTMENT OF COMMERCE.

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

PAUL SCHWARTZ