MESSAGE NO: 3178208 DATE: 06 27 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: 1334207 REFERENCE DATE: 11 30 2001
CASES: A - 412 - 803 - -
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PERIOD COVERED: 07 01 1999 TO 06 30 2000

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR INDUSTRIAL NITROCELLULOSE
FROM THE UNITED KINGDOM, (A-412-803)


1. FOR ALL SHIPMENTS OF INDUSTRIAL NITROCELLULOSE FROM THE
UNITED KINGDOM PRODUCED BY IMPERIAL CHEMICAL INDUSTRIES, PLC AND
IMPORTED BY IMPORTERS NOT MENTIONED IN MESSAGE NUMBER 1334207,
DATED 11/30/2001, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD 07/01/1999 THROUGH 06/30/2000
ASSESS ANTIDUMPING DUTIES AT THE CASH DEPOSIT RATE IN EFFECT ON
THE DATE OF THE ENTRY.

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 INDUSTRIAL
NITROCELLULOSE FROM THE UNITED KINGDOM 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 RONALD__TRENTHAM AT ITA.DOC.GOV OR AT
(202) 482-6320, AD/CVDENFORCEMENT, IMPORT ADMINISTRATION,
DEPARTMENT OF COMMERCE.

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


CATHY SAUCEDA