MESSAGE NO: 6134111 DATE: 05 13 1996
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 008 - -
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PERIOD COVERED: 04 01 1988 TO 03 31 1989

LIQ SUSPENSION DATE:

TO: CMC DIRECTORS,
PORT DIRECTORS

FROM: DIRECTOR, TECHNICAL PROGRAMS

RE: LIQUIDATION INSTRUCTIONS FOR COLOR TELEVISIONS RECEIVERS
FROM REPUBLIC OF KOREA (A-580-008) PRODUCED BY SAMSUNG &
IMPORTED BY UNRELATED IMPORTERS

1. THE DEPARTMENT OF COMMERCE HAS COMPLETED THE APRIL 1, 1988
THROUGH MARCH 31, 1989 ADMINISTRATIVE REVIEW OF THE ANTIDUMPING
DUTY ORDER ON COLOR TELEVISION RECEIVERS (CTVS) FROM THE REPUBLIC OF
KOREA (A-580-008) WITH RESPECT TO THE MANUFACTURER/EXPORTER SAMSUNG
ELECTRONICS CO., LTD. (SAMSUNG). THERE WERE NO DUMPING DUTIES DUE IN
THIS REVIEW FOR SAMSUNG'S CTV SALES MADE DIRECTLY TO U.S. CUSTOMERS
(I.E., FOR THOSE ENTRIES WHERE SAMSUNG ELECTRONICS AMERICA WAS
NOT THE IMPORTER OF RECORD).

2. FOR ALL SHIPMENTS OF CTVS PRODUCED BY SAMSUNG, IMPORTED BY
IMPORTERS OTHER THAN SAMSUNG ELECTRONICS AMERICA (SEA), ENTERED OR
WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD
APRIL 1, 1988 THROUGH MARCH 31, 1989, ASSESS AN ANTIDUMPING
LIABILITY OF ZERO PERCENT OF THE ENTERED VALUE. LIQUIDATION
INSTRUCTIONS FOR ENTRY SUMMARIES OF CTVS MANUFACTURED BY SAMSUNG AND
IMPORTED BY SAMSUNG ELECTRONICS AMERICA DURING THE APRIL 1, 1988
THROUGH MARCH 31, 1989 PERIOD ARE BEING ISSUED SEPARATELY.

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRY SUMMARIES FOR CTVS
MANUFACTURED BY SAMSUNG AND IMPORTED BY IMPORTERS OTHER THAN
SEA DURING THE APRIL 1, 1988 THROUGH MARCH 31, 1989 PERIOD. YOU
SHALL CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING
DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY THE CUSTOMS SERVICE
ON 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
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.

5. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD
REQUIRETHAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS
DESCRIBED IN SECTION 353.26 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, CUSTOMS SHOULD DOUBLE THE ANTIDUMPING DUTIES
IN ACCORDANCE WITH THE ABOVE-REFERENCED REGULATION.
ADDITIONALLY, IF THE IMPORTER FAILS TO RESPOND TO YOUR FORMAL
REQUEST (VIA CF 28 OR 29) FOR THE REIMBURSEMENT STATEMENT PRIOR
TO LIQUIDATION, CUSTOMS SHOULD PRESUME REIMBURSEMENT AND DOUBLE
THE ANTIDUMPING DUTIES DUE.

6. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS
OFFICERS, PLEASE CONTACT VIA EMAIL, THROUGH THE APPROPRIATE
SUPERVISORY CHANNELS, TECHNICAL PROGRAMS, ANTIDUMPING/
COUNTERVAILING DUTY, USING ATTRIBUTE "HQ OAB." THE
IMPORTING PUBLIC AND OTHER INTERESTED PARTIES SHOULD CONTACT
ANNE D'ALAURO OF THE OFFICE OF COUNTERVAILING COMPLIANCE, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF
COMMERCE AT 202-482-1487.

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

NANCY MCTIERNAN