1. ON 08/15/2011, COMMERCE (THE DEPARTMENT) PUBLISHED IN THE FEDERAL REGISTER (76 FR 50456) ITS FINAL RESULTS IN THE CHANGED CIRCUMSTANCES REVIEW OF POLYETHYLENE TEREPHTHALATE FILM, SHEET, AND STRIP FROM THE REPUBLIC OF KOREA (A-580-807).

2. THE DEPARTMENT DETERMINED THAT TORAY ADVANCED MATERIALS KOREA, INC. IS THE SUCCESSOR-IN-INTEREST TO TORAY SAEHAN, INC. (A-580-807-009), WHICH IS, IN TURN, THE SUCCESSOR-IN-INTEREST TO SAEHAN INDUSTRIES, INC. (A-580-807-005) (SEE 65 FR 34661), WHICH IS, IN TURN, THE SUCCESSOR IN INTEREST TO CHEIL SYNTHETICS, INC. (A-580-807-002) (SEE 63 FR 3703). BECAUSE CHEIL SYNTHETICS, INC. WAS REVOKED FROM THE ORDER (61 FR 35177), TORAY ADVANCED MATERIALS KOREA, INC. IS ALSO REVOKED FROM THE ORDER, EFFECTIVE 05/03/2010, THE DATE THAT TORAY ADVANCED MATERIALS KOREA, INC. WAS ESTABLISHED.

3. THEREFORE, CBP IS DIRECTED TO TERMINATE THE SUSPENSION OF LIQUIDATION FOR ALL SHIPMENTS OF POLYETHYLENE TEREPHTHALATE FILM, SHEET, AND STRIP MANUFACTURED BY TORAY ADVANCED MATERIALS KOREA, INC. AND ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION, ON OR AFTER 05/03/2010, THE DATE THAT TORAY ADVANCED MATERIALS KOREA, INC. WAS ESTABLISHED. ALL ENTRIES OF THE SUBJECT MERCHANDISE THAT WERE SUSPENDED ON OR AFTER 05/03/2010 SHOULD BE LIQUIDATED WITHOUT REGARD TO ANTIDUMPING DUTIES (I.E., RELEASE ALL BONDS AND REFUND ALL CASH DEPOSITS). NOTE THAT ENTRIES FOR TORAY ADVANCED MATERIALS KOREA, INC. MAY HAVE BEEN UNDER A-580-807-000 OR OTHER COMPANY CASE NUMBERS.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CBP ON SHIPMENTS OR 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, 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. 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 07:TRW).

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

MICHAEL B. WALSH