MESSAGE NO: 2357203 DATE: 12 23 2002
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 831 - -
- - - -
- - - -

PERIOD COVERED: 05 01 2001 TO 04 30 2002

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: RESCISSION OF ADMIN REVIEW OF DUMPING ORDER ON SS PLATE
FROM KOREA (A-580-831)


1. THE ADMINISTRATIVE REVIEW OF THE ANTIDUMPING DUTY ORDER ON
STAINLESS STEEL PLATE IN COILS FROM KOREA WITH THE CASE NUMBER
A-580-831, COVERING THE PERIOD MAY 1, 2001 THROUGH APRIL 30,
2002, HAS BEEN RESCINDED BECAUSE THE DEPARTMENT HAS DETERMINED
THAT RESPONDENT POHANG IRON STEEL CO., LTD. ("POSCO") DID
NOT HAVE ANY ENTRIES OF SUBJECT MERCHANDISE DURING THE PERIOD OF
REVIEW. THIS NOTICE OF RESCISSION WAS PUBLISHED IN THE FEDERAL
REGISTER ON 11/26/2002 (67 FR 70717). YOU ARE TO ASSESS
ANTIDUMPING DUTIES ON THIS MERCHANDISE ENTERED, OR WITHDRAWN FROM
WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD LISTED BELOW FOR THE
CASH DEPOSIT OR BONDING RATE REQUIRED AT THE TIME OF ENTRY.

STAINLESS STEEL PLATE IN COILS FROM KOREA
A-580-831 PERIOD: MAY 1, 2001 THROUGH - APRIL 30, 2002

LIQUIDATE ALL ENTRIES FROM ALL FIRMS.

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. YOU SHALL 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, OR ASSESSES 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 OF PAYMENT OF ESTIMATED
ANTIDUMPING DUTIES 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 HAS BEEN REIMBURSED
ANTIDUMPING DUTIES, CUSTOMS SHOULD DOUBLE THE ANTIDUMPING DUTIES
IN ACCORDANCE WITH THE ABOVE-REFERENCED REGULATION.
ADDITIONALLY, IF THE IMPORTER FAILS TO 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 BRANDON FARLANDER AT 202-482-0182, OFFICE OF
AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, DEPARTMENT OF COMMERCE.

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

CATHY SAUCEDA