MESSAGE NO: 6074201 DATE: 03 15 2006
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 813 - -
- - - -
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PERIOD COVERED: 02 01 2004 TO 01 31 2005

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR STAINLESS STEEL BUTT-WELD
PIPE FITTINGS FROM KOREA MFR'D BY SUNGKWANG BEND
(A-580-813)

1. FOR ALL SHIPMENTS OF STAINLESS STEEL BUTT-WELD PIPE FITTINGS
FROM KOREA MANUFACTURED BY SUNGKWANG BEND COMPANY AND IMPORTED
BY SUNGKWANG AMERICA COMPANY, ENTERED OR WITHDRAWN FROM
WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 02/01/2004 THROUGH
01/31/2005, LIQUIDATE WITHOUT REGARD TO DUMPING LIABILITY. FOR
ALL OTHER SHIPMENTS OF STAINLESS STEEL BUTT-WELD PIPE FITTINGS
FROM KOREA PRODUCED BY SUNGKWANG BEND COMPANY AND IMPORTED BY
ENTITIES OTHER THAN SUNGKWANG AMERICA, AND ENTERED OR WITHDRAWN
FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 02/01/2004
THROUGH 01/31/2005, ASSESS ANTIDUMPING DUTIES AT THE ALL OTHER
RATE OF 21.2 PERCENT IN EFFECT ON THE DATE OF ENTRY.

2. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES
OF SUBJECT MERCHANDISE DURING THE PERIOD 02/01/2004 THROUGH
01/31/2005 OCCURRED WITH THE PUBLICATION OF THE FINAL RESULTS OF
ADMINISTRATIVE REVIEW (71 FR 13093, 03,14, 2006). FOR ALL OTHER
SHIPMENTS OF STAINLESS STEEL BUTT-WELD PIPE FITTINGS FROM KOREA
YOU SHALL 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 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 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 O7:MJH).

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

CATHY SAUCEDA