1. This is a correction to message 5335208, dated 12/01/2005, to correct the header, the RE: line and paragraph 2 of that message.

2. The header and the Re: line of message 5335208 did not include an additional case number, A-475-108, that is applicable to this instruction. Paragraph 2 of that message also did not list the company-specific case number A-475-108-020. Below is the fully corrected message.

3. 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 4067111 to determine what further processing constitutes substantial transformation for purposes of this case.

4. 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 merchandise 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.

5. The Department is now instructing CBP to liquidate such entries from Canada suspended under A-427-108, A-470-108, and A-475-108, 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:

Manufacturer/exporter: DOFASCO
Canadian case number: A-122-822-006
Third-country case number: A-427-108-001
Rate: 2.15

Manufacturer/exporter: All others
Canadian case number: A-122-822-020
Third-country case number: A-470-108-020
Rate: 18.71

Manufacturer/exporter: All others
Canadian case number: A-122-822-020
Third-country case number: A-475-108-020
Rate: 18.71

6. Message 5335208 constitutes the immediate lifting of suspension of liquidation of entries for the merchandise and period listed above.

7. 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 amount 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.

8. Upon assessment of antidumping duties, CBP shall require that the importer provide a reimbursement statement, as described in section 351.402(f)(2) of Commerce's 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 producer, seller, or exporter, to be reimbursed antidumping duties, CBP shall double the antidumping duties in accordance with the above-referenced regulation. Additionally, if the importer does not provide the reimbursement statement prior to liquidation, reimbursement shall be presumed and CBP shall double the antidumping duties due. If an importer timely files a protest challenging the presumption of reimbursement and doubling of duties, consistent with CBP's protest process, CBP may accept the reimbursement statement filed with the protest to rebut the presumption of reimbursement.

9. If there are any questions by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce at (202) 482-0984. CBP ports should submit their inquiries through authorized CBP channels only. (This message was generated by CLU:GL).

10. There are no restrictions on the release of this information.

Alexander Amdur