MESSAGE NO: 5197211 DATE: 07 11 2005
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 845 - -
- - - -
- - - -

PERIOD COVERED: 07 01 2003 TO 06 30 2004

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQ INST. FOR STAINLESS STEEL SHEET AND STRIP IN COILS
FROM JAPAN, PRODUCED BY KAWASAKI STEELCORP OR BY ITS
ALLEGED SUCCESSOR IN INTEREST,JFE STEEL CORPORATION


THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION.

1. FOR ALL SHIPMENTS OF STAINLESS STEEL SHEET AND STRIP IN
COILS FROM JAPAN, PRODUCED BY KAWASAKI STEEL CORPORATION OR BY
ITS ALLEGED SUCCESSOR IN INTEREST JFE STEEL CORPORATION,
IMPORTED BY ANY ENTITY, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD 07/01/2003 THROUGH 06/30/2004,
ASSESS AN ANTIDUMPING LIABILITY OF 57.87 PERCENT OF THE ENTERED
VALUE. THE CASE NUMBER IS A-588-845-001; MERCHANDISE MAY HAVE
ENTERED UNDER A-588-845-000.

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 STAINLESS STEEL
SHEET AND STRIP IN COILS FROM JAPAN 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 CUSTOMS AND BORDER
PROTECTION (CBP) 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 19 CFR 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 FOR 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 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, U.S. DEPARTMENT OF COMMERCE,
AT (202) 482-0984 OR (202) 482-3577 RESPECTIVELY (GENERATED BY
O2:PLS).

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

CATHY SAUCEDA