MESSAGE NO: 2206201 DATE: 07 25 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 583 - 824 - -
- - - -
- - - -

PERIOD COVERED: 05 01 2000 TO 05 29 2001

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR POLYVINYL ALCOHOL FROM
TAIWAN (A-583-824)


1. ON 05/03/2001 THE DEPARTMENT OF COMMERCE REVOKED THE
ANTIDUMPING DUTY ORDER ON POLYVINYL ALCOHOL FROM TAIWAN (SEE
MESSAGE NUMBER 1149206 DATED 05/29/2001). THE EFFECTIVE DATE OF
THE REVOCATION OF THE ORDER IS 05/14/2001.

2. THEREFORE, CUSTOMS IS DIRECTED TO TERMINATE THE SUSPENSION OF
LIQUIDATION FOR ALL SHIPMENTS OF POLYVINYL ALCOHOL FROM TAIWAN
ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION DURING THE
PERIOD 05/01/2000 THROUGH 05/13/2001. YOU ARE TO ASSESS
ANTIDUMPING DUTIES ON MERCHANDISE ENTERED, OR WITHDRAWN FROM
WAREHOUSE, FOR CONSUMPTION AT THE CASH DEPOSIT OR BONDING RATE IN
EFFECT ON THE DATE OF ENTRY SUMMARY.

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 19 CFR 351.402(f)(2) 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 FOR 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 BRIAN SMITH AT 202-482-1766 OR KATE JOHNSON AT
202-482-4929, AD/CVD ENFORCEMENT GROUP I OFFICE 2, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF
COMMERCE.

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

CATHY SAUCEDA