MESSAGE NO: 8213207 DATE: 07 31 2008
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 015 - -
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PERIOD COVERED: 04 01 1983 TO 09 27 1983

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR TELEVISION RECEIVERS,
MONOCHROME & COLOR FROM JAPAN PRODUCED BY HITACHI
CORPORATION (A-588-015)

1. FOR ALL SHIPMENTS OF TELEVISION RECEIVERS, MONOCHROME AND
COLOR FROM JAPAN PRODUCED BY HITACHI CORPORATION, AND ENTERED OR
WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD
04/01/1983 THROUGH 09/27/1983, ASSESS ANTIDUMPING DUTIES AT THE
CASH DEPOSIT OR BONDING RATE IN EFFECT ON THE DATE OF THE ENTRY.

2. THE STATUTE GOVERNING LIQUIDATION OF THE ENTRIES IN QUESTION
CAN BE FOUND IN 19 U.S.C. 1504(d) (1988). UNDER THE PROVISIONS
OF 19 U.S.C 1504(d) (1988), DEEMED LIQUIDATION DOES NOT APPLY TO
ENTRIES THAT REMAIN SUSPENDED BEYOND THE FOUR YEAR ANNIVERSARY OF
THE ENTRY. SEE CANADIAN FUR TRAPPERS CORP. V. UNITED STATES, 691
F. SUPP 364 (CIT 1988). IN THE INSTANT CASE, THE FINAL RESULTS OF
ADMINISTRATIVE REVIEW WERE PUBLISHED IN THE FEDERAL REGISTER ON
08/28/1989 (54 FR 35517). THUS, UNDER SECTION 19 U.S.C 1504(d),
THE ENTRIES IN QUESTION WERE SUBJECT TO SUSPENSION WHEN THEY
TURNED FOUR YEARS OLD (FOUR YEARS FROM THE DATE OF ENTRY), AND
DID NOT LIQUIDATE BY OPERATION OF LAW.

3. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES OF SUBJECT MERCHANDISE
PRODUCED BY HITACHI CORPORATION, AND ENTERED OR WITHDRAWN FROM
WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD 04/01/1983 THROUGH
09/27/1983.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY 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 OVER-PAYMENTS AND ASSESS
INTEREST ON UNDER-PAYMENTS 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, 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.

6. 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 THE 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 O4:MB).

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

DAVID M. GENOVESE