MESSAGE NO: 1200206 DATE: 07 19 2001
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 421 - 805 - -
- - - -
- - - -

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 ARAMID FIBER FROM THE
NETHERLANDS PRODUCED BY TEIJIN TWARON BV AND TEIJIN
TWARON USA, INC.

1. FOR ALL SHIPMENTS OF ARAMID FIBER FORMED OF
POLY PARAPHENYLENE TEREPHTALAMIDE FROM THE
NETHERLANDS PRODUCED OR EXPORTED BY TEIJIN
TWARON BV AND TEIJIN TWARON USA, INC.,
FORMERLY TWARON PRODUCTS V.O.F. AND TWARON
PRODUCTS INC., AND WHICH WAS ENTERED OR
WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION
DURING THE PERIOD 06/01/1998 THROUGH
05/31/1999, ASSESS AN ANTIDUMPING LIABILITY OF
2.8259 PERCENT OF THE ENTERED VALUE.

2. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE
LIFTING OF SUSPENSION OF LIQUIDATION OF
ENTRIES FOR THE MERCHANDISE AND PERIOD LISTED
ABOVE.

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, AS AMENDED (THE "ACT").
SECTION 778 OF THE ACT REQUIRES THAT
CUSTOMS 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.

4. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS
SHOULD REQUIRE THAT THE IMPORTER PROVIDE A
REIMBURSEMENT STATEMENT AS DESCRIBED IN
SECTION 351.402(f)(2) OF THE COMMERCE
DEPARTMENT'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
EXPORTER TO BE REIMBURSED ANTIDUMPING DUTIES,
CUSTOMS SHOULD DOUBLE THE ANTIDUMPING DUTIES
IN ACCORDANCE WITH THE ABOVE-REFERENCED
REGULATION. ADDITIONALLY, IF THE IMPORTER
DOES NOT 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 RICK
HERRING AT 202-482-2786, AD/CVD ENFORCEMENT,
IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, DEPARTMENT OF COMMERCE.


PAUL SCHWARTZ