MESSAGE NO: 2325211 DATE: 11 21 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 570 - 830 - -
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PERIOD COVERED: 02 01 2000 TO 01 31 2001

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR COUMARIN FROM THE PEOPLE'S
REPUBLIC OF CHINA EXPORTED BY JIANGSU NATIVE PRODUCE
IMPORT & EXPORT CORPORATION (A-570-830-001)

1. THE DEPARTMENT OF COMMERCE PUBLISHED IN THE FEDERAL REGISTER,
ON SEPTEMBER 28, 2001 (66 FR 49617), THE RESCISSION OF ITS
ADMINISTRATIVE REVIEW OF THE ANTIDUMPING DUTY ORDER (A-570-830)
ON COUMARIN FROM THE PEOPLE'S REPUBLIC OF CHINA FOR THE PERIOD
FEBRUARY 1, 2000 THROUGH JANUARY 31, 2001.

2. AS A RESULT OF THIS RESCISSION, FOR ALL SHIPMENTS OF COUMARIN
FROM THE PEOPLE'S REPUBLIC OF CHINA FOR THAT PERIOD, PRODUCED OR
EXPORTED BY JIANGSU NATIVE PRODUCE IMPORT & EXPORT CORPORATION
(A-570-830-001), AND ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD OF FEBRUARY 1, 2000 THROUGH JANUARY
31, 2001, ASSESS ANTIDUMPING DUTIES ON MERCHANDISE ENTERED OR
WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION AT THE CASH DEPOSIT RATE
ALREADY IN EFFECT ON THE DATES OF ENTRY.

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. FOR ALL OTHER SHIPMENTS OF COUMARIN FROM
THE PEOPLE'S REPUBLIC OF CHINA, YOU SHALL, UNLESS OTHERWISE
INSTRUCTED, CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED
ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES.

4. 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.

5. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD REQUIRE
THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS DESCRIBED
IN SECTION 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 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.

6. 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 ELFI BLUM AT 202-482-0197, AD/CVD ENFORCEMENT,
IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
DEPARTMENT OF COMMERCE.

7. THERE ARE NO RESTRICTIONS ON RELEASE OF THIS INFORMATION.

CATHY SAUCEDA