MESSAGE NO: 2162211 DATE: 06 11 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 583 - 008 - -
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PERIOD COVERED: 05 01 1998 TO 04 30 1999

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, TRADE ENFORCEMENT & CONTROL

RE: LIQUIDATION INSTRUCTIONS FOR CS PIPE AND TUBE FROM TAIWAN
PRODUCED BY YIEH HSING ENTERPRISE CO. (A-583-008-003)



1. FOR ALL SHIPMENTS OF CERTAIN CIRCULAR WELDED CARBON STEEL
PIPES AND TUBES FROM TAIWAN PRODUCED BY YIEH HSING ENTERPRISE CO.
LTD., IMPORTED BY YIEH HSING, ENTERED OR WITHDRAWN FROM WAREHOUSE
FOR CONSUMPTION DURING THE PERIOD 05/01/1998 THROUGH 04/30/1999,
ASSESS NO ANTIDUMPING LIABILITY.

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. FOR ALL OTHER SHIPMENTS OF CERTAIN CIRCULAR
WELDED CARBON STEEL PIPES AND TUBES FROM TAIWAN YOU SHALL,
UNLESS OTHERWISE INSTRUCTED, CONTINUE TO COLLECT CASH DEPOSITS OF
ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT
RATES.

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 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. 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.

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 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.

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 THOMAS KILLIAM AT 202-482-5222, AD/CVD
ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, DEPARTMENT OF COMMERCE.

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

CATHY SAUCEDA