MESSAGE NO: 4055205 DATE: 02 24 2004
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 583 - 604 - -
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PERIOD COVERED: 01 01 2003 TO 12 31 2003

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR STAINLESS STEEL COOKWARE
FROM TAIWAN (C-583-604)


1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE COUNTERVAILING DUTY ORDER ON
STAINLESS STEEL COOKWARE FROM TAIWAN (C-583-604) FOR THE PERIOD
1/1/2003 THROUGH 12/31/2003.

2. THE MERCHANDISE COVERED BY THESE INSTRUCTIONS IS STAINLESS
STEEL COOKWARE CURRENTLY PROVIDED FOR UNDER HARMONIZED TARIFF
SCHEDULE ITEM NUMBER: 7323.93.00.

3. THEREFORE, IN ACCORDANCE WITH SECTION 351.212(C) OF THE
COMMERCE REGULATIONS, YOU ARE TO ASSESS COUNTERVAILING DUTIES AT
RATES EQUAL TO THE CASH DEPOSIT OF ESTIMATED COUNTERVAILING
DUTIES REQUIRED AT THE TIME OF ENTRY ON THE SPECIFIED SUBJECT
MERCHANDISE EXPORTED ON OR AFTER 1/1/2003 AND ON OR BEFORE
12/31/2003.

4. THE RATES OF ESTIMATED COUNTERVAILING DUTIES WHICH WERE
REQUIRED TO BE DEPOSITED ARE:

MANUFACTURERS CASE NUMBER PERIOD RATE

STAINLESS STEEL
COOKWARE- TAIWAN

ALL MANUFACTURERS C-583-604 1/1/2003-12/31/2003 2.14%

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE MERCHANDISE
LISTED ABOVE EXPORTED ON OR BEFORE 12/31/2003 IS LIFTED. THE
SUSPENSION OF LIQUIDATION FOR ALL SHIPMENTS OF THE MERCHANDISE
LISTED ABOVE EXPORTED AFTER 12/31/2003 WILL CONTINUE.

6. THE ASSESSMENT OF COUNTERVAILING DUTIES BY THE CUSTOMS
SERVICE ON SHIPMENTS OR 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
OR ASSESS INTEREST ON UNDERPAYMENTS, OF THE REQUIRED AMOUNTS
DEPOSITED AS ESTIMATED COUNTERVAILING DUTIES. THE INTEREST
PROVISIONS ARE NOT APPLICABLE TO CASH OR BONDS POSTED AS
ESTIMATED COUNTERVAILING DUTIES BEFORE THE DATE OF PUBLICATION
OF THE COUNTERVAILING DUTY ORDER. INTEREST SHALL BE CALCULATED
FROM THE ENTRY DATE OR DATE OF DEPOSIT WHICHEVER IS LATER, OR
ESTIMATED COUNTERVAILING DUTIES 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.

7. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CBP
OFFICERS, THE IMPORTING PUBLIC AND OTHER INTERESTED PARTIES
SHOULD CONTACT DAVINA HASHMI OF THE OFFICE OF AD/CVD ENFORCEMENT,
IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S.
DEPARTMENT OF COMMERCE (202) 482-0984. (GENERATED BY G206:GL).

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

CATHY SAUCEDA