MESSAGE NO: 3343205 DATE: 12 09 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 122 - 006 - -
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PERIOD COVERED: 09 01 1993 TO 08 31 1994

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR STEEL JACKS FROM CANADA
PRODUCED BY SEEBURN METAL PRODUCTS (A-122-006)



1. FOR ALL SHIPMENTS OF STEEL JACKS FROM CANADA
MANUFACTURED/EXPORTED BY SEEBURN METAL PRODUCTS, ENTERED OR
WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD
09/01/1993 THROUGH 08/31/1994, ASSESS AN ANTIDUMPING LIABILITY OF
28.35 PERCENT OF THE ENTERED VALUE.

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE.

3. THE ASSESSMENT OF ANTIDUMPING DUTIES BY U.S. CUSTOMS AND
BORDER PROTECTION ON ENTRIES OF THIS MERCHANDISE IS SUBJECT TO
THE PROVISIONS OF SECTION 778 OF THE TARIFF ACT OF 1930. SECTION
778 REQUIRES THAT U.S. CUSTOMS AND BORDER PROTECTION 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, U.S. CUSTOMS AND BORDER
PROTECTION 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, U.S. CUSTOMS AND
BORDER PROTECTION 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,
U.S. CUSTOMS AND BORDER PROTECTION SHOULD PRESUME REIMBURSEMENT
AND DOUBLE THE ANTIDUMPING DUTIES DUE.

5. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY U.S.
CUSTOMS AND BORDER PROTECTION OFFICERS, THE IMPORTING PUBLIC OR
INTERESTED PARTIES, PLEASE CONTACT DAVINA HASHMI AT OFFICE OF AD/
CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984
(GENERATED BY G3O8:SB).

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

CATHY SAUCEDA