MESSAGE NO: 4015206 DATE: 01 15 2004
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 122 - 822 - -
- - - -
- - - -

PERIOD COVERED: 08 01 2002 TO 07 31 2003

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR CORROSION RESISTANT CARBON
STEEL FLAT PRODUCTS FROM CANADA (A-122-822)



1. THE ADMINISTRATIVE REVIEW OF ANTIDUMPING DUTY ORDER ON
CORROSION RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA, FOR
THE PERIOD AUGUST 1, 2002 THROUGH JULY 31, 2003 (A-122-822), HAS
BEEN RESCINDED, IN PART. THE NOTICE OF RESCISSION, IN PART, WAS
PUBLISHED IN THE FEDERAL REGISTER ON 12/19/2003 (68 FR 70764).
YOU ARE TO ASSESS ANTIDUMPING DUTIES ON THIS MERCHANDISE ENTERED,
OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION, DURING THE PERIOD
NOTED ABOVE, AT THE CASH DEPOSIT OR BONDING RATE REQUIRED AT THE
TIME OF ENTRY, FOR THE FOLLOWING COMPANIES:

CONTINUOUS COLOR COATING, LTD.
IDEAL ROOFING COMPANY, LTD
IMPACT STEEL CANADA, LTD.

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FROM FOR THE FIRMS LISTED
ABOVE. FOR ALL OTHER SHIPMENTS OF CORROSION RESISTANT CARBON
STEEL FLAT PRODUCTS FROM CANADA , 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, AS AMENDED (THE ACT).
SECTION 778 OF THE ACT 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'S
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, 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 G3O7:SL).

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

CATHY SAUCEDA