MESSAGE NO: 8282203 DATE: 10 08 2008
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 008 - -
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PERIOD COVERED: 04 01 1992 TO 03 31 1993

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR COLOR TELEVISION RECEIVERS
FROM KOREA PRODUCED BY DAEWOO CORPORATION FOR THE
PERIOD 04/01/1992 THROUGH 03/31/1993 (A-580-008-003)


1. FOR ALL UNLIQUIDATED ENTRIES OF COLOR TELEVISIONS RECEIVERS
FROM THE REPUBLIC OF KOREA, PRODUCED BY DAEWOO CORPORATION/DAEWOO
ELECTRONICS CO., LTD. (A-580-008-003), ENTERED OR WITHDRAWN FROM
WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 04/01/1992 THROUGH
03/31/1993, LIQUIDATE AT THE CASH DEPOSIT OR BONDING RATE IN
EFFECT ON THE DATE OF ENTRY.

2. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES
OF THE MERCHANDISE FOR THE PERIOD LISTED ABOVE OCCURRED WITH THE
PUBLICATION OF THE NOTICE OF THE FINAL RESULTS OF THE
ADMINISTRATIVE REVIEW (59 FR 40519, DATED 08/9/1994).

3. THERE ARE NO INJUNCTIONS APPLICABLE TO THE ENTRIES COVERED
BY THIS INSTRUCTION.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CUSTOMS AND BORDER
PROTECTION 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 OVERPAYMENTS AND 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, 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 AT OFFICE OF AD/CVD ENFORCEMENT, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S.
DEPARTMENT OF COMMERCE, AT (202) 482-0984 (GENERATED BY CU:SEF).

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


DAVID M. GENOVESE