MESSAGE NO: 2228204 DATE: 08 16 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 806 - -
- - - -
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PERIOD COVERED: 04 01 1999 TO 12 31 1999

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR MANGANESE DIOXIDE FROM
JAPAN (A-588-806)



1. FOR ALL SHIPMENTS OF ELECTROLYTIC MANGANESE DIOXIDE (EMD) FROM
JAPAN PRODUCED BY TOSOH CORPORATION, IMPORTED BY OR SOLD TO (AS
INDICATED ON THE COMMERCIAL INVOICE OR CUSTOMS DOCUMENTATION)
MITSUBISHI INTERNATIONAL CORPORATION (USA), AND ENTERED OR
WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD
04/01/1999 THROUGH 12/31/1999, ASSESS ANTIDUMPING LIABILITIES
EQUAL TO 0.00 PERCENT OF THE ENTERED VALUE.

2. THIS INSTRUCTION CONSTITUTES THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. BECAUSE THE ORDER WAS REVOKED ON 5/31/2000,
AS A RESULT OF THE INTERNATIONAL TRADE COMMISSION'S DETERMINATION
WITH AN EFFECTIVE DATE OF 01/01/2000, YOU SHOULD NOT COLLECT ANY
DEPOSITS FOR SHIPMENTS ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR
CONSUMPTION ON OR AFTER 01/01/2000.

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, WHICH IS APRIL
17, 1989. 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 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 HERMES PINILLA AT 202-482-3477, AD/CVD ENFORCEMENT
III, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
DEPARTMENT OF COMMERCE.

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

CATHY SAUCEDA