MESSAGE NO: 5335208 DATE: 12 01 2005
CATEGORY: ADA TYPE: LIQ
REFERENCE: 4067111 REFERENCE DATE: 03 08 1994
CASES: A - 122 - 822 A - 427 - 108
A - 470 - 108 - -
- - - -

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 CERTAIN CORROSION
RESISTANT CARBON STEEL FLAT PRODUCTS FROM CANADA
(A-122-822, A-427-108, A-470-108)

1. IN MESSAGE NUMBER 4067111 SENT 03/08/1994, THE DEPARTMENT OF
COMMERCE ASSIGNED CASH DEPOSIT RATES APPLICABLE TO MERCHANDISE
ORIGINALLY PRODUCED IN OTHER COUNTRIES BUT EXPORTED AS SUBJECT
MERCHANDISE FROM CANADA. PARAGRAPH 11 OF MESSAGE 4067111 STATES
THAT FOR PURPOSES OF AD DUTIES, GALVANIZING CONSTITUTES
SUBSTANTIAL TRANSFORMATION (E.G., U.S. ORIGIN STEEL PLATE
GALVANIZED IN ANOTHER COUNTRY IS SUBJECT TO THE AD VALOREM CASH
DEPOSIT FOR CORROSION RESISTANT STEEL FROM THE SUBJECT COUNTRY).
PLEASE REFER TO PARAGRAPHS 6 AND 9 OF THE ABOVE MESSAGE TO
DETERMINE WHAT FURTHER PROCESSING CONSTITUTES SUBSTANTIAL
TRANSFORMATION FOR PURPOSES OF THIS CASE.

2. IN MESSAGE NUMBER 4067111, THE DEPARTMENT ESTABLISHED A
SPECIFIC FORMAT FOR CBP TO IDENTIFY AND ASSIGN CASH DEPOSIT RATES
FOR MERCHANDISE ORIGINALLY PRODUCED IN OTHER COUNTRIES BUT
EXPORTED AS SUBJECT MERCHANDISE FROM CANADA. THIS IDENTIFICATION
NUMBER (A-XXX-108-ZZZ) DENOTES THE COUNTRY OF ORIGIN (-XXX), AS
DETERMINED BY CBP, THE SUBJECT MERCHANDISE (-108), AND THE
UNIQUE COMPANY CODE (-ZZZ), WHICH CORRESPONDS TO THE CANADIAN
COMPANY THAT SUBSTANTIALLY TRANSFORMED MERCHANDISEORIGINALLY
PRODUCED IN OTHER COUNTRIES INTO SUBJECT MERCHANDISEFROM CANADA.
IN GENERAL, THE DEPOSIT RATE REQUIRED ON EACH ENTRY WILL BE THAT
ASSIGNED FOR THAT REVIEW PERIOD TO THE CANADIAN COMPANY
(MANUFACTURER OR EXPORTER) THAT SUBSTANTIALLY TRANSFORMED THE
PRODUCT FOR AD PURPOSES, OR THE ALL OTHERS RATEIF THE COMPANY
HAS NO RATE SPECIFICALLY ASSIGNED TO IT.

2. THE DEPARTMENT IS NOW INSTRUCTING CBP TO LIQUIDATE SUCH
ENTRIES FROM CANADA SUSPENDED UNDER A-427-108 AND A-470-108,
ACCORDING TO THE RATE ASSIGNED TO THE CANADIAN MANUFACTURER OR
EXPORTER (A-122-822) FOR THE PERIOD 08/01/2002 THROUGH
07/31/2003. THE RATES APPLICABLE TO THE CANADIAN MANUFACTURERS
OR EXPORTERS ARE THE FOLLOWING:

CASE NUMBER SUSPENDED CANADIAN COMPANY NUMBER RATE
A-427-108-001 A-122-822-006 (DOFASCO) 2.15 PERCENT
A-470-108-020 A-122-822-020 (ALL OTHERS) 18.71 PERCENT

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. YOU SHALL CONTINUE TO COLLECT CASH DEPOSITS
OF ESTIMATED ANTIDUMPING DUTIES FOR SUBSEQUENT ENTRIES OF THE
SUBJECT MERCHANDISE AT THE CURRENT RATES.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CBP 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
CBP PAY INTEREST ON OVERPAYMENTS, OR 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 OF PAYMENT OF ESTIMATED
ANTIDUMPING 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.

5. 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 HAS BEEN REIMBURSED
ANTIDUMPING DUTIES, CBP SHOULD DOUBLE THE ANTIDUMPING DUTIES IN
ACCORDANCE WITH THE ABOVE-REFERENCED REGULATION.

6. 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 AD/CVD
ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 OR
(202) 482-3577, RESPECTIVELY (GENERATED BY O6:SC).

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

CATHY SAUCEDA