MESSAGE NO: 3112208 DATE: 04 22 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 570 - 504 - -
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PERIOD COVERED: 08 01 2000 TO 07 31 2001

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION OF CANDLES FROM CHINA IMPORTED BY TIJID
AND PALM BEACH HOME ACCENTS (A-570-504)



1. IN ACCORDANCE WITH MESSAGE NO: 2065207, FOR ALL SHIPMENTS OF
PETROLEUM WAX CANDLES FROM THE PEOPLE'S REPUBLIC OF CHINA
PRODUCED/EXPORTED BY DONGGUAN FAY CANDLE CO. AND IMPORTED BY
TIJID, INC. (D/B/A DIJIT INC) OR PALM BEACH HOME ACCENTS, INC.,
THAT WERE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION
DURING THE PERIOD AUGUST 1, 2000 THROUGH JULY 31, 2001, ASSESS AN
ANTIDUMPING LIABILITY OF 65.02 PERCENT OF THE ENTERED VALUE.

FOR ALL OTHER SHIPMENTS OF PETROLEUM WAX CANDLES FROM THE PEOPLE'
S REPUBLIC OF CHINA IMPORTED BY TIJID, INC. (D/B/A DIJIT INC.) OR
PALM BEACH HOME ACCENTS, INC., ENTERED OR WITHDRAWN FROM
WAREHOUSE FOR CONSUMPTION DURING THE PERIOD AUGUST 1, 2000
THROUGH JULY 31, 2001, ASSESS AN ANTIDUMPING LIABILITY EQUAL TO
THE RATE AT WHICH THIS MERCHANDISE WAS ENTERED.

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 PETROLEUM WAX
CANDLES 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.

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(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.

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 MARK HOADLEY AT 202-482-3148 OR JESSICA BURDICK AT
202-482-0666, AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION,
INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE.

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

CATHY SAUCEDA