MESSAGE NO: 3188204 DATE: 07 07 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 412 - 803 - -
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PERIOD COVERED: 07 01 1997 TO 06 30 1998

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION OF CELLULOSE FROM THE U.K. (A-412-803-001)




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 0080201,
DATED 03/20/2000, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD 07/01/1997 THROUGH 06/30/1998
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 U.S. BUREAU OF
CUSTOMS AND BORDER PROTECTION ("BCBP") ON ENTRIES OF THIS
MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE
TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT BCBP PAYS 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, BCBP 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, BCBP 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 BCBP
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 SAM ZENGOTITABENGOA AT "SAM__ZENGOTITABENGOA AT
ITA.DOC.GOV" OR AT AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION,
DEPARTMENT OF COMMERCE AT (202) 482-4195.

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


CATHY SAUCEDA