MESSAGE NO: 2268113 DATE: 09 24 1992
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 423 - 046 C - 419 - 046
C - 409 - 046 C - 475 - 046
C - 427 - 046 C - 421 - 046

PERIOD COVERED: 01 01 1991 TO 12 31 1991

LIQ SUSPENSION DATE:

TO: REGIONAL DIRECTORS, COMMERCIAL OPERATIONS
DISTRICT DIRECTORS, AREA AND PORT DIRECTORS

FROM: DIRECTOR, IMPORT SPECIALIST DIVISION

RE: LIQUIDATION INSTRUCTIONS ON SUGAR FROM BELGIUM, DENMARK,
FRANCE, IRELAND, ITALY, NETHERLANDS, UNITED KINGDOM, AND
GERMANY(ALSO, C-412-046 AND C-428-046)

1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE COUNTERVAILING DUTY ORDER ON
SUGAR FROM THE EUROPEAN COMMUNITY COVERING BELGIUM, DENMARK,
FRANCE, IRELAND, ITALY, THE NETHERLANDS, THE UNITED KINGDOM
AND GERMANY FOR THE PERIOD JANUARY 1, 1991 THROUGH DECEMBER
31, 1991. THEREFORE, RELEVANT ENTRIES ARE TO BE LIQUIDATED
AT THE RATE OF CASH DEPOSIT OF ESTIMATED COUNTERVAILING
DUTIES REQUIRED AT THE TIME OF ENTRY.

2. IMPORTS COVERED BY THESE INSTRUCTIONS ARE SHIPMENTS OF SUGAR
FROM THE COUNTRIES SPECIFIED. DURING THE REVIEW PERIOD,
SUCH MERCHANDISE WAS CLASSIFIABLE UNDER ITEM NUMBERS
1701.11.00, 1701.12.00, 1701.91.20 AND 1701.99.00 OF THE
HARMONIZED TARIFF SCHEDULE. BLENDS OF SUGAR AND DEXTROSE, A
CORN-DERIVED SWEETENER, CONTAINING AT LEAST 65 PERCENT
SUGAR, ARE INCLUDED IN THE SCOPE OF THE ORDER.

3. THEREFORE, IN ACCORDANCE WITH SECTION 355.22(G) 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
MERCHANDISE EXPORTED ON OR AFTER JANUARY 1, 1991 AND ON OR
BEFORE DECEMBER 31, 1991.


4. THE RATE OF ESTIMATED COUNTERVAILING DUTIES WHICH WAS
REQUIRED TO BE DEPOSITED IS:

MANUFACTURER ID NUMBER PERIOD RATE


BELGIUM
ALL FIRMS C-423-046 1/1/91-12/31/91 10.45 CENTS
PER POUND


DENMARK
ALL FIRMS C-409-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

FRANCE
ALL FIRMS C-427-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

IRELAND
ALL FIRMS C-419-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

ITALY
ALL FIRMS C-475-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

NETHERLANDS
ALL FIRMS C-421-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

UNITED KINGDOM
ALL FIRMS C-412-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

GERMANY
ALL FIRMS C-428-046 1/1/91-12/31/91 10.45 CENTS
PER POUND

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THIS
MERCHANDISE EXPORTED ON OR AFTER JANUARY 1, 1991 AND ON
OR BEFORE DECEMBER 31, 1991 IS LIFTED. THE SUSPENSION OF
LIQUIDATION FOR ALL SHIPMENTS OF THIS MERCHANDISE
EXPORTED AFTER DECEMBER 31, 1991 WILL CONTINUE.

6. THE PROVISIONS OF SECTION 778 OF THE TARIFF ACT REQUIRE THAT
INTEREST BE PAID ON OVERPAYMENTS OR UNDERPAYMENTS OF AMOUNTS
DEPOSITED AS ESTIMATED COUNTERVAILING DUTIES. SUCH INTEREST
IS PAYABLE AT THE RATE IN EFFECT UNDER SECTION 6621 OF THE
INTERNAL REVENUE CODE OF 1954 FOR SUCH PERIOD. THE INTEREST
SHALL BE CALCULATED AT THAT RATE FROM THE DATE OF PAYMENT OF
ESTIMATED DUTIES THROUGH THE DATE OF LIQUIDATION.

7. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS
OFFICERS, PLEASE CONTACT THE IMPORT SPECIALIST DIVISION,
OTHER AGENCY BRANCH VIA E-MAIL ATTRIBUTE "HQ OAB". THE
IMPORTING PUBLIC AND OTHER INTERESTED PARTIES SHOULD CONTACT
THE OFFICE OF COUNTERVAILING COMPLIANCE, IMPORT
ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
DEPARTMENT OF COMMERCE, (202) 377-2786.

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



NANCY MCTIERNAN