MESSAGE NO: 2101201 DATE: 04 11 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 570 - 601 - -
- - - -
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PERIOD COVERED: 06 01 1994 TO 05 31 1995

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, TRADE ENFORCEMENT & CONTROL

RE: LIQUIDATION INSTRUCTIONS FOR TAPERED ROLLER BEARINGS
FROM CHINA (A-570-601)


1. FOR ALL ENTRIES OF SUBJECT MERCHANDISE EXPORTED BY DIRECT
SOURCE INTERNATIONAL OR GOLDHILL INTERNATIONAL TRADING AND
SERVICES CO., AND IMPORTED BY OR SOLD TO TRANSCOM, INC. (AS
INDICATED BY THE COMMERCIAL INVOICE OR OTHER CUSTOMS
DOCUMENTS) BETWEEN 06/01/94 AND 05/31/95, LIQUIDATE
TRANSCOM'S ENTRIES AT A RATE EQUAL TO THE CASH DEPOSIT
REQUIRED ON THE MERCHANDISE AT THE TIME OF ENTRY.

2. 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 AND
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, WHICH IS JUNE 15, 1987.
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.

3. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD
REQUIRE THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT
AS DESCRIBED IN SECTION 353.26(1996) OF THE COMMERCE
DEPARTMENT 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
EXPORTER TO BE REIMBURSED ANTIDUMPING DUTIES, CUSTOMS SHOULD
DOUBLE THE ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-
REFERENCED REGULATION. ADDITIONALLY, IF THE IMPORTER DOES
NOT 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.

4. 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 GEORGE CALLEN AT 202-482-
0180, OF THE OFFICE OF AD/CVD ENFORCEMENT 3, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
DEPARTMENT OF COMMERCE.

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


PAUL SCHWARTZ