• Effective Date: May 17, 2021
  • Period Covered: 03/21/2016 to 04/30/2021
  • Notice of Lifting of Suspension Date: Mar 14, 2023
Notice of the lifting of suspension occurred on the message date of these instructions. See paragraph 4 below. 1. On 12/17/2020, the U.S. Court of Appeals for the Federal Circuit issued a final decision in the case of Tai-Ao Aluminium (Taishan) Co., Ltd., Taal America Ltd., Regal Ideas, Inc. v. United States (CAFC Court No. 20-1501; CIT Court No. 17-00216). The injunction to which message 7263301 (09/20/2017) refers, enjoined liquidation of entries which: a) were the subject of the U.S. Department of Commerce's final determination in Aluminum Extrusions from the People's Republic of China: Affirmative Final Determination of Circumvention of the Antidumping and Countervailing Duty Orders and Rescission of Minor Alterations Anti-Circumvention Inquiry, 82 FR 34630 (July 26, 2017); b) were exported from the People's Republic of China by Plaintiff Tai-Ao Aluminium (Taishan) Co., Ltd. and/or imported into the United States by Plaintiff TAAL America Ltd.; and c) were entered, or withdrawn from warehouse, for consumption on or after March 21, 2016. As a result of the CAFC's decision, the injunction to which message 7263301 (09/20/2017) refers dissolved on 05/17/2021. 2a. Pursuant to the CIT's final decision in CIT Court No. 17-002116 (see message 0013405 (01/13/2020)), and as a result of the CAFC's decision in CAFC Court No. 20-1501, entries described in paragraph 1 that were entered, or withdrawn from warehouse, for consumption during the period 03/21/2016 through 11/13/2016 are outside of the scope of the antidumping duty order on aluminum extrusions from China. For a further description of the merchandise, see message 7223306 (08/11/2017). 2b. In message 0013405, Commerce directed CBP to suspend or continue to suspend liquidation of such entries described in paragraph 2a. In addition, Commerce authorized CBP to grant a refund, if requested by the importer, of cash deposits for entries described in paragraph 2a. 2c. For all shipments of aluminum extrusions from China described in paragraph 1 that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd., (A-570-967-026), and/or imported by TAAL America Ltd. (as indicated on the commercial invoice or Customs documentation) and entered, or withdrawn from warehouse, for consumption during the period 03/21/2016 through 11/13/2016, liquidate without regard to antidumping duties. 3a. Entries described in paragraph 1 that were entered, or withdrawn from warehouse, for consumption on or after 11/14/2016 are within the scope of the antidumping duty order on aluminum extrusions from China. See message 7223306 (08/11/2017). For all shipments of aluminum extrusions from China described by paragraph 1 that were exported by Tai-Ao Aluminium (Taishan) Co., Ltd., (A-570-967-026), and/or imported by TAAL America Ltd., and entered, or withdrawn from warehouse, for consumption on or after 11/14/2016, assess antidumping duties in accordance with the following liquidation messages. Specifically: 3b. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 11/14/2016 through 04/30/2017, liquidate at the relevant exporter antidumping duty rates identified in the applicable liquidation instructions previously issued: 7283303, 8081302, 8320301, and 8233305. 3c. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 05/01/2017 through 04/30/2018, liquidate at the relevant exporter antidumping duty rates identified in the applicable liquidation instructions previously issued: 8248309, 9123302, 9310305, and 9309301. 3d. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 05/01/2018 through 04/30/2019, liquidate at the relevant exporter antidumping duty rates identified in the applicable liquidation instructions previously issued: 9280301, 0063403, and 0120403. 3e. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 05/01/2019 through 04/30/2020, liquidate at the relevant exporter antidumping duty rates identified in the applicable liquidation instructions previously issued: 2146401, 1231404, and 2074431. For any such entries not covered by these previously issued liquidation instructions, continue to suspend until applicable liquidation instructions are issued. 3f. For unliquidated entries that were entered or withdrawn from warehouse, for consumption during the period 05/01/2020 through 04/30/2021, liquidate at the relevant exporter antidumping duty rates identified in the applicable liquidation instructions previously issued: 1343403, 1344409. For any such entries not covered by these previously issued liquidation instructions, continue to suspend until applicable liquidation instructions are issued. 4. This message constitutes notice of the lifting of suspension of liquidation of entries of subject merchandise covered by paragraphs 2 and 3. Accordingly, notice of the lifting of suspension occurred on the message date of these instructions. Unless instructed otherwise, for all other shipments of aluminum extrusions from China you shall continue to collect cash deposits of estimated antidumping duties for the merchandise at the current rates. 5. 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, as amended. 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 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. 6. Upon assessment of antidumping duties, CBP shall require that the importer provide a reimbursement certification in accordance with 19 CFR 351.402(f)(2) and as described under this paragraph: a. The importer must certify with CBP prior to liquidation (except as provided below) whether the importer has or has not been reimbursed or entered into any agreement or understanding for the payment or for the refunding to the importer by the manufacturer, producer, seller, or exporter for all or any part of the antidumping and/or countervailing duties, as appropriate. Such certification should identify the commodity and country and contain the information necessary to link the certification to the relevant entry or entry line number(s). b. The certification may be filed either electronically or in paper in accordance with CBP's requirements, as applicable. c. If an importer does not provide its certification prior to liquidation, CBP may accept the certification in accordance with its protest procedures under 19 U.S.C. 1514, unless otherwise directed. d. Certifications are required for entries of the relevant commodity that have been imported on or after the date of publication of the antidumping notice in the Federal Register that first suspended liquidation in that proceeding. e. Consistent with 19 CFR 351.402(f)(3), if an importer fails to file the certification, Commerce may presume that the importer was paid or reimbursed the antidumping or countervailing duties. Therefore, if the importer does not provide the certification prior to liquidation (or as provided above), reimbursement of the duties shall be presumed. Accordingly, if there is no certification with respect to the antidumping duty, CBP shall increase the antidumping duty by the amount of the antidumping duty. In addition, if there is no certification with respect to any applicable countervailing duty, CBP shall increase the antidumping duty by the amount of the countervailing duty. Further, if the importer certifies that it has an agreement with the manufacturer, producer, seller, or exporter, to be reimbursed antidumping duties, CBP shall increase the antidumping duty by the amount of the antidumping duty. In addition, if the importer certifies that it has an agreement with the manufacturer, producer, seller, or exporter, to be reimbursed any applicable countervailing duties, CBP shall increase the antidumping duty by the amount of the countervailing duty. 7. This instruction to liquidate entries covered by this message does not limit CBP's independent authority, including its authority to suspend, continue to suspend, or extend liquidation of entries addressed by this message. Accordingly, CBP should examine all entries for which this message directs liquidation to determine whether any such entries are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's independent authority (e.g., Enforce and Protect Act under section 517 of the Tariff Act of 1930, as amended). If entries of subject merchandise covered by this message are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's own authority, CBP port officials should follow CBP's internal procedures with respect to continuing any suspension, the lifting of suspension, and/or continuing any extension of liquidation for such entries. 8. If there are any questions by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce at (202) 482-0984. CBP ports should submit their inquiries through authorized CBP channels only. (This message was generated by O VI: MF.) 9. There are no restrictions on the release of this information. Alexander Amdur