Notice of the lifting of suspension occurred on the message date of these instructions. See paragraph 3 below.

1. On August 2, 2004, the U.S. Court of International Trade issued a final decision in the case of Chia Far Industrial Factory Co. v. United States (consol. court no. 02-00243). As a result of this decision, the injunction to which messages 2234202 and 3029201 refer, enjoining liquidation of entries which are subject to the antidumping duty order on stainless steel sheet and strip in coils from Taiwan for the period 06/08/1999 through 06/30/2000, produced or exported by Tung Mung Development Corporation, dissolved on 10/01/2004. Additionally, the injunction to which message 2234204 refers, enjoining liquidation of entries which are subject to the antidumping duty order on stainless steel sheet and strip in coils from Taiwan for the period 01/04/1999 through 06/30/2000, produced or exported by Tung Mung Development Corporation, dissolved on 10/01/2004.

2. Assess an antidumping liability equal to 0.00 percent for all shipments of stainless steel sheet and strip in coils from Taiwan entered, or withdrawn from warehouse, for consumption during the period 06/08/1999 through 06/30/2000, and either (1) produced by Tung Mung Development Corporation, and exported by any company other than Tung Mung Development Corporation or Ta Chen Stainless Pipe Company Limited, or (2) produced by any company other than Tung Mung Development Corporation or Ta Chen Stainless Pipe Company Ltd., and exported by Tung Mung Development Corporation. Such merchandise may have entered under case number A-583-831-000 or A-581-831-003. Instructions regarding liquidation of merchandise both exported and produced by Tung Mung Development Corporation and merchandise produced or exported by Ta Chen Stainless Pipe Company Ltd., are provided in a separate message.

3. These instructions constitute notice of the lifting of suspension of liquidation of entries of subject merchandise covered by paragraph 2. Accordingly, notice of the lifting of suspension occurred on the message date of these instructions. Unless instructed otherwise, for all other shipments of stainless steel sheet and strip in coils from Taiwan you shall continue to collect cash deposits of estimated antidumping duties for the merchandise at the current rates.

4. There are no injunctions applicable to the entries covered by this instruction.

5.. 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, as amended. 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 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 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.

7. 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.)

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

Alexander Amdur