MESSAGE NO: 7157203 DATE: 06 06 2007
CATEGORY: ADA TYPE: LIQ
REFERENCE: 4067111 REFERENCE DATE: 03 08 1994
CASES: A - 122 - 822 A - 100 - 108
A - 470 - 108 A - 475 - 108
A - 580 - 108 A - 588 - 108

PERIOD COVERED: 08 01 2005 TO 12 14 2005

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQ. INST. FOR CERTAIN CORROSION RESISTANT CARBON STEEL
FLAT PRODUCTS FROM CANADA(A-100-108,A-470-108,A-475-108
A-580-108, A-588-108) (EXCEPT THOSE IN INJ MSG 7142202)

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 MESSAGE NUMBER 4067111 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 U.S. CUSTOMS AND BORDER PROTECTION (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 MERCHANDISE THAT WAS ORIGINALLY
PRODUCED IN OTHER COUNTRIES INTO SUBJECT MERCHANDISE FROM 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 RATE IF THE COMPANY
HAS NO RATE SPECIFICALLY ASSIGNED TO IT.


ON 05/22/2007, THE COURT OF INTERNATIONAL TRADE ISSUED A
TEMPORARY RESTRAINING ORDER TEMPORARILY RESTRAINING LIQUIDATION
OF CERTAIN ENTRIES WHICH ARE SUBJECT TO THE ANTIDUMPING DUTY
ORDER ON CERTAIN CORROSION-RESISTANT CARBON STEEL FLAT PRODUCTS
FROM CANADA (A-122-822) IMPORTED BY PARKDALE INTERNATIONAL LTD.
FOR THE PERIOD 9/26/2000 THROUGH 12/14/2005. SEE MESSAGE NUMBER
7142202.

3. THE DEPARTMENT IS NOW INSTRUCTING CBP TO LIQUIDATE SUCH
ENTRIES (EXCLUDING ENTRIES COVERED BY MESSAGE NUMBER 7142202)
SUSPENDED UNDER A-401-108, A-423-108, A-428-108, AND A-470-108
ACCORDING TO THE RATE ASSIGNED TO THE CANADIAN MANUFACTURER OR
EXPORTER (A-122-822) FOR THE PERIOD 08/01/2005 THROUGH
12/14/2005. THE RATES APPLICABLE TO THE CANADIAN MANUFACTURERS
OR EXPORTERS ARE THE FOLLOWING:


CASE NUMBER SUSPENDED:A-100-108-000
COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED:A-470-108-003
COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED:A-475-108-000
COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED:A-475-108-020
COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED:A-580-108-000
COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED:A-588-108-000
COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT


4. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF
ENTRIES OF SUBJECT MERCHANDISE DURING THE PERIOD 08/01/2005
THROUGH 12/14/2005, OCCURRED WITH THE PUBLICATION OF THE
RESCISSION OF THE ADMINISTRATIVE REVIEW (72 FR 1979) ON JANUARY
17, 2007. SEE MESSAGE NUMBER 7053202.


5. THE ASSESSMENT OF ANTIDUMPING DUTIES BY U.S. 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.

6. 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 MANUFACTURER, PRODUCER, SELLER, OR
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 PROVIDE THE
REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION, CBP SHOULD PRESUME
REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE.

7. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CBP
OFFICERS, THE IMPORTING PUBLIC OR INTERESTED PARTIES, PLEASE
CONTACT DAVINA HASHMI AT OFFICE OF AD/CVD ENFORCEMENT, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S.
DEPARTMENT OF COMMERCE, AT (202) 482-1495 (GENERATED BY O6: DK).

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

CATHY SAUCEDA