MESSAGE NO: 1274203 DATE: 10 01 2001
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 419 - 046 C - 475 - 046
C - 421 - 046 C - 428 - 046
- - - -

PERIOD COVERED: 01 01 2000 TO 12 31 2000

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, TRADE ENFORCEMENT & CONTROL

RE: LIQUIDATION INSTRUCTIONS FOR SUGAR FROM IRELAND
(C-419-046), ITALY (C-475-046), THE NETHERLANDS
(C-421-046, AND GERMANY (C-428-046)

1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A
REQUEST FOR AN ADMINISTRATIVE REVIEW OF THE
DESCRIBED COUNTERVAILING DUTY ORDERS FOR THE REVIEW
PERIOD 1/1/2000 - 12/31/2000.

2. THE COUNTERVAILING DUTY ORDERS AND CORRESPONDING
MERCHANDISE COVERED BY THESE INSTRUCTIONS IS AS
FOLLOWS:

SUGAR FROM THE EUROPEAN COMMUNITY INCLUDING IRELAND
(C-419-046), ITALY (C-475-046), THE NETHERLANDS (C-
421-046), AND GERMANY(C-428-046) COVERS SHIPMENTS
OF SUGAR FROM THE COUNTRIES SPECIFIED. PRIOR TO
1995, SUCH MERCHANDISE WAS CLASSIFIABLE UNDER
HARMONIZED TARIFF SCHEDULE ITEM NUMBERS 1701.11.00,
1701.12.00, 1701.91.20 AND 1701.99.00. BEGINNING
1995, ITEM NUMBERS 1701.1105, 1701.1110, 1701.1120,
1701.1150, 1701.1205, 1701.1210, 1701.1250,
1701.9105, 1701.9110, 1701.9130, 1701.9905,
1701.9910, 1701.9950, 1702.9005, 1702.9010,
1702.9020, 2106.9042, 2106.9044, AND 2106.9046
APPLY. BLENDS OF SUGAR AND DEXTROSE, A CORN-
DERIVED SWEETENER, CONTAINING AT LEAST 65 PERCENT
SUGAR, ARE ALSO COVERED BY THIS ORDER.

3. THEREFORE, IN ACCORDANCE WITH SECTION
351.212(C) OF THE COMMERCE REGULATIONS, YOU ARE TO
ASSESS COUNTERVAILING DUTIES AT RATES EQUAL TO THE
CASH DEPOSIT OF ESTIMATED COUNTERVAILING DUTIES
REQUIRED AT THE TIME OF ENTRY ON THE SPECIFIED
SUBJECT MERCHANDISE EXPORTED ON OR AFTER 1/1/2000
AND ON OR BEFORE 12/31/2000.

4. THE RATES OF ESTIMATED COUNTERVAILING DUTIES
WHICH WERE REQUIRED TO BE DEPOSITED ARE:

PRODUCT CASE NUMBER PERIOD
RATE

SUGAR
IRELAND
ALL FIRMS C-419-046 1/1/2000-12/31/2000
10.45 CENTS PER POUND

SUGAR
ITALY
ALL FIRMS C-475-046 1/1/2000-12/31/2000
10.45 CENTS PER POUND

SUGAR
THE NETHERLANDS
ALL FIRMS C-421-046 1/1/2000-12/31/2000
10.45 CENTS PER POUND

SUGAR
GERMANY
ALL FIRMS C-428-046 1/1/2000-12/31/2000
10.45 CENTS PER POUND

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE
MERCHANDISE LISTED ABOVE EXPORTED ON OR AFTER
1/1/2000 AND ON OR BEFORE 12/31/2000 IS LIFTED.
THE SUSPENSION OF LIQUIDATION FOR ALL SHIPMENTS OF
THE MERCHANDISE LISTED ABOVE EXPORTED AFTER
12/31/2000 WILL CONTINUE.

6. THE ASSESSMENT OF COUNTERVAILING 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 UNDER PAYMENTS, OF THE REQUIRED AMOUNTS
DEPOSITED AS ESTIMATED COUNTERVAILING DUTIES. THE
INTEREST PROVISIONS ARE NOT APPLICABLE TO CASH OR
BONDS POSTED AS ESTIMATED COUNTERVAILING DUTIES
BEFORE THE DATE OF PUBLICATION OF THE
COUNTERVAILING DUTY ORDER. INTEREST SHALL BE
CALCULATED FROM THE ENTRY DATE OR DATE OF DEPOSIT,
WHICHEVER IS LATER, OF ESTIMATED COUNTERVAILING
DUTIES 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.

7. IF THERE ARE ANY QUESTIONS REGARDING THIS
MATTER BY CUSTOMS OFFICERS, PLEASE CONTACT VIA
EMAIL, THROUGH THE APPROPRIATE SUPERVISORY
CHANNELS, OTHER GOVERNMENT AGENCY LIAISON, USING
THE ATTRIBUTE "HQ OAB." THE IMPORTING PUBLIC AND
OTHER INTERESTED PARTIES SHOULD CONTACT GAYLE
LONGEST OF THE OFFICE OF CVD/AD ENFORCEMENT VI,
IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, (202)
482-2786.

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

PAUL SCHWARTZ