MESSAGE NO: 3097113 DATE: 04 07 1993
CATEGORY: CVD TYPE: ADL
REFERENCE: REFERENCE DATE:
CASES: C - 351 - 037 - -
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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 AND FINAL RESULTS OF
ADMINISTRATIVE REVIEW OF COUNTERVAILING DUTY ORDER ON
COTTON YARN FROM BRAZIL

1. THE DEPARTMENT OF COMMERCE PUBLISHED IN THE FEDERAL REGISTER
OF FEBRUARY 2, 1993 (58 FR 6779), THE FINAL RESULTS OF ITS
ADMINISTRATIVE REVIEW OF THE COUNTERVAILING DUTY ORDER ON
COTTON YARN FROM BRAZIL (C-351-037). THE REVIEW COVERS THE
PERIOD JANUARY 1, 1991 THROUGH DECEMBER 31, 1991.

2. IMPORTS COVERED BY THE REVIEW ARE SHIPMENTS OF BRAZILIAN YARN
CARDED BUT NOT COMBED, WHOLLY OF COTTON. DURING THE REVIEW
PERIOD, SUCH MERCHANDISE WAS CLASSIFIABLE UNDER ITEM NUMBERS
5205.11.10, 5205.11.20, 5205.12.10, 5205.12.20, 5205.13.10,
5205.13.20, 5205.14.10, 5205.14.20, 5205.15.10, 5205.15.20,
5205.31.00, 5205.32.00, 5205.33.00, 5205.34.00, AND
5205.35.00 OF THE HARMONIZED TARIFF SCHEDULE (HTS).

3. THE NET SUBSIDY WAS FOUND TO BE DE MINIMIS FOR ALL FIRMS FOR
THE PERIOD JANUARY 1, 1991 THROUGH DECEMBER 31, 1991.

4. ACCORDINGLY, YOU ARE TO LIQUIDATE WITHOUT REGARD TO
COUNTERVAILING DUTIES ALL SHIPMENTS OF THIS MERCHANDISE FROM
BRAZIL EXPORTED ON OR AFTER JANUARY 1, 1991 AND ON OR BEFORE
DECEMBER 31, 1991.

5. 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 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.

6. THE SUSPENSION OF LIQUIDATION ORDERED FOR THIS MERCHANDISE
EXPORTED ON OR BEFORE DECEMBER 31, 1991 IS LIFTED.
SUSPENSION OF LIQUIDATION FOR ALL ENTRIES OF THIS MERCHANDISE
EXPORTED AFTER DECEMBER 31, 1991 WILL CONTINUE.

7. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS
OFFICERS, PLEASE CONTACT THE IMPORT COMPLIANCE SPECIALIST
DIVISION, OTHER AGENCY BRANCH BY E-MAIL TO 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)482-2786.

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



NANCY MCTIERNAN