MESSAGE NO: 8244111 DATE: 09 01 1998
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 583 - 824 - -
- - - -
- - - -

PERIOD COVERED: 05 15 1996 TO 04 30 1997

LIQ SUSPENSION DATE:

TO: CMC DIRECTORS,
PORT DIRECTORS

FROM: DIRECTOR, IMPORT OPERATIONS

RE: LIQUIDATIN INSTRUCTIONS FOR POLYVINYL ALCOHOL FROM
TAIWAN FOR THE PERIOD 5/15/96 THROUGH 4/30/97
(A-583-824)

1. FOR ALL SHIPMENTS OF POLYVINYL ALCOHOL FROM TAIWAN PROCESSED BY
CHANG CHUN PETROCHEMICAL COMPANY (CHANG CHUN), IMPORTED BY DUPONT,
ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE PERIOD
MAY 15, 1996, THROUGH APRIL 30, 1997, ASSESS AN ANTIDUMPING LIABILITY
OF 4.20 PERCENT OF THE ENTERED VALUE.

2. FOR ALL SHIPMENTS OF POLYVINYL ALCOHOL FROM TAIWAN PRODUCED BY
CHANG CHUN PETROCHEMICAL COMPANY, IMPORTED BY ALL OTHER IMPORTERS OF
CHANG CHUN PETROCHEMICAL, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD MAY 15, 1996, THROUGH APRIL 30, 1997,
ASSESS AN ANTIDUMPING LIABILITY OF 0.42 PERCENT OF THE ENTERED VALUE.

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF SUSPENSION
OF LIQUIDATION OF ENTRY SUMMARIES FOR THE MERCHANDISE AND PERIOD LISTED
ABOVE. YOU SHALL CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED
ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY THE CUSTOMS SERVICE ON
ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778
OF THE TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT CUSTOMS 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.

5. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD REQUIRE THAT
THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS DESCRIBED IN SECTION
353.26 OF THE COMMERCE DEPARTMENT REGULATIONS. THE IMPORTER SHOULD
PROVIDE THE REIMBURSEMENT REGULATIONS. THE IMPORTER SHOULD PROVIDE
THE REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF THE
IMPORTER HAS BEEN REIMBURSED ANTIDUMPING DUITES, CUSTOMS SHOULD DOUBLE
THE ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-REFERENCED
REGULATION. ADDITIONALLY, IF THE IMPORTER FAILS TO RESPOND TO YOUR
FORMAL REQUEST (VIA CF 28 OR 29) FOR THE REIMBURSEMENT STATEMENT PRIOR
TO LIQUIDATION, CUSTOMS SHOULD PRESUME REIMBURSEMENT AND DOUBLE THE
ANTIDUMPING DUTIES DUE.

6. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS
OFFICERS, PLEASE CONTACT VIA E-MAIL, THROUGH THE APPROPRIATE
SUPERVISORY CHANNELS, OTHER GOVERNMENT AGENCY LIAISON, USING THE
ATTRIBUTE "HQ OAB." THE IMPORTING PUBLIC AND OTHER INTERESTED PARTIES
SHOULD CONTACT EVERETT KELLY, OFFICE OF AD/CVD ENFORCEMENT, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF
COMMERCE, AT (202) 482-4194.

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


PAUL SCHWARTZ