MESSAGE NO: 1059207 DATE: 02 28 2001
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 807 - -
- - - -
- - - -

PERIOD COVERED: 06 01 1998 TO 05 31 1999

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, TRADE ENFORCEMENT & CONTROL

RE: LIQUIDATION INSTRUCTIONS FOR POLYETHYLENE TEREPHTHALATE
FILM SHEET AND STRIP FROM THE REPUBLIC OF KOREA PRODUCED
BY H.S. INDUSTRIES (HSI) (A-580-807-007)

1. FOR ALL SHIPMENTS OF POLYETHYLENE TEREPHTHALATE FILM, SHEET
AND STRIP FROM THE REPUBLIC OF KOREA PRODUCED BY HSI (A-580-
807-007), ENTERED OR WITHDRAWN FROM WAREHOUSE FOR
CONSUMPTION DURING THE PERIOD 06/01/1998 THROUGH 05/31/1999,
ASSESS NO ANTIDUMPING LIABILITY.

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. FOR ALL OTHER SHIPMENTS OF
POLYETHYLENE TEREPHTHALATE FILM, SHEET OR STRIP FROM THE
REPUBLIC OF KOREA, UNLESS OTHERWISE INSTRUCTED, CONTINUE TO
COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR
THE MERCHANDISE AT THE CURRENT RATES.

3. 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 PAYS INTEREST ON OVERPAYMENTS, OR
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.
4. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD
REQUIRE THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT
AS DESCRIBED IN SECTION 351.402 OF THE COMMERCE DEPARTMENT
REGULATIONS. THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT
STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF THE
IMPORTER HAS BEEN REIMBURSED ANTIDUMPING DUTIES, 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.

5. 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." IMPORTING PUBLIC AND INTERESTED
PARTIES SHOULD CONTACT MICHAEL J. HEANEY AT 202-482-4475,
AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL
TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE.

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

PAUL SCHWARTZ