MESSAGE NO: 4281203 DATE: 10 07 2004
CATEGORY: ADA TYPE: LIQ
REFERENCE: 5170112 REFERENCE DATE: 06 19 1995
CASES: A - 588 - 809 - -
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PERIOD COVERED: 12 01 1993 TO 11 30 1994

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR SMALL BUSINESS TELEPHONE
SYSTEMS AND SUBASSEMBLIES THEREOF FROM JAPAN PRODUCED
BY IWATSU ELECTRIC CO., LTD. (A-588-809-003)

1. FOR ALL SHIPMENTS OF SMALL BUSINESS TELEPHONE SYSTEMS AND
SUBASSEMBLIES THEREOF FROM JAPAN PRODUCED BY IWATSU ELECTRIC CO.,
LTD., (A-588-809-003) NOT LIQUIDATED BY MESSAGE NO: 5170112,
DATED 06/19/1995, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD 12/01/1993 THROUGH 11/30/1994,
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.

3. THE ASSESSMENT OF ANTIDUMPING DUTIES BY 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 CBP 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, CBP 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, CBP 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, CBP
SHOULD PRESUME REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES
DUE.

5. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CBP
OFFICERS, THE IMPORTING PUBLIC OR INTERESTED PARTIES, PLEASE
CONTACT DAVINA HASHMI OR RON TRENTHAM AT OFFICE OF AD/CVD
ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 OR
(202) 482-3577 RESPECTIVELY (GENERATED BY O4:RT)).

6. THERE ARE NO RESTRICTION ON THE RELEASE OF THIS E-MAIL MESSAGE
TO THE PUBLIC.

CATHY SAUCEDA