MESSAGE NO: 7177201 DATE: 06 26 2007
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 601 - -
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PERIOD COVERED: 01 01 2006 TO 12 31 2006

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR TOP-OF-THE STOVE STAINLESS
STEEL COOKING WARE FROM KOREA (A-580-601)


1. ON 07/25/2000, THE DEPARTMENT NOTIFIED U.S. CUSTOMS AND
BORDER PROTECTION (CBP) OF THE PRELIMINARY INJUNCTION ISSUED BY
THE U.S. COURT OF INTERNATIONAL TRADE (CIT) ENJOINING
LIQUIDATION OF CERTAIN ENTRIES WHICH ARE SUBJECT TO THE
ANTIDUMPING DUTY ORDER ON TOP-OF-THE STOVE STAINLESS STEEL
COOKWARE FROM KOREA (CASE NUMBER A-580-601),MANUFACTURED OR
EXPORTED BY CHEFLINE CORPORATION, DAELIM TRADING CO., LTD., DONG
WON METAL CO., LTD., HAIDONG STAINLESS STEEL CO., LTD.,
KITCHENFLOWER CO., LTD., O'BOK STAINLESS STEEL CO., LTD., AND
SAM YEUNG INDUSTRIAL CO., LTD., AND ENTERED, OR AFTER
01/01/2000. SEE MESSAGE NUMBER 0207201.

ON 08/05/2002, THE CIT AFFIRMED THE REMAND DETERMINATION OF THE
INTERNATIONAL TRADE COMMISSION (ITC). SEE SLIP OP. 02-81. THE
LITIGATION IS NO LONGER PENDING, THEREBY LIFTING THE INJUNCTION.
THEREFORE, ENTRIES PRODUCED AND EXPORTED BY THE ENTITIES NOTED
ABOVE, SHOULD BE LIQUIDATED AS INSTRUCTED BELOW.

2. THE DEPARTMENT OF COMMERCE DOES NOT AUTOMATICALLY CONDUCT
ADMINISTRATIVE REVIEWS OF ANTIDUMPING FINDING/DUTY ORDERS.
INSTEAD, REVIEWS MUST BE REQUESTED IN ACCORDANCE WITH SECTION
351. 213 OF THE COMMERCE DEPARTMENT REGULATIONS.

3. THE DEPARTMENT OF COMMERCE HAS NOT RECEIVED A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE ANTIDUMPING DUTY ORDER FOR THE
PERIOD AND ON THE MERCHANDISE LISTED BELOW. THEREFORE, IN
ACCORDANCE WITH SECTION 351.212 OF THE COMMERCE DEPARTMENT
REGULATIONS, YOU ARE TO ASSESS ANTIDUMPING DUTIES ON
MERCHANDISE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR
CONSUMPTION AT THE CASH DEPOSIT OR BONDING RATE IN EFFECT
ON THE DATE OF ENTRY.

TOP-OF-THE-STOVE STAINLESS STEEL COOKING WARE FROM SOUTH KOREA
A-580-601 (01/01/2006 - 12/31/2006)

LIQUIDATE ALL ENTRIES FOR ALL FIRMS.

4. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF
ENTRIES OF SUBJECT MERCHANDISE DURING THE PERIOD 01/01/2006
THROUGH 12/31/2006 OCCURRED WITH THE PUBLICATION OF THE NOTICE OF
INITIATION OF ADMINISTRATIVE REVIEW FOR THE 01/2007 ANNIVERSARY
MONTH (72 FR 8969, 02/28/2007). YOU SHALL CONTINUE TO COLLECT
CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR SUBSEQUENT
ENTRIES OF THE SUBJECT MERCHANDISE AT THE CURRENT RATES.

5. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CPB 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.

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 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 OR RON TRENTHAM AT OFFICE OF AD/CVD
OPERATIONS, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984
OR (202) 482-3577 RESPECTIVELY (GENERATED BY O6:MD).
8. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS
INFORMATION.

CATHY SAUCEDA