1. Notice of the lifting of suspension of liquidation of entries of subject merchandise occurred with the publication of the final results of the administrative review of the countervailing duty order (C-580-208) on corrosion-resistant carbon steel flat products from the Republic of Korea for the period 01/01/2010 through 12/31/2010 (78 FR 19210, 03/29/2013).

2. Accordingly, you are now instructed to liquidate all shipments of corrosion-resistant carbon steel flat products from the Republic of Korea, entered, or withdrawn from warehouse, for consumption on or after 01/01/2010 and on or before 12/31/2010 at the following percentages of entered value:

Company name: Pohang Iron & Steel Co. Ltd. (POSCO)
Case number: C-580-208-001
Final subsidy rate: 0.00%

Company name: Dongbu Steel Co., Ltd. (Dongbu) (AKA Dongbu Steel Co., Ltd.)
Case number: C-580-208-002
Final subsidy rate: 0.00%

Company name: Hyundai HYSCO Ltd. (HYSCO)
Case number: C-580-208-004
Final subsidy rate: 0.00%

3. There are no injunctions applicable to the entries covered by this instruction.

4. The assessment of countervailing duties by the 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 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 date of payment 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.

5. The suspension of liquidation ordered for this merchandise entered on or after 01/01/2010 and on or before 12/31/2010 is lifted. Unless instructed otherwise, suspension of liquidation will continue for all entries of this merchandise entered after 12/31/2010 and prior to 02/14/2012, the effective date of the revocation of the order as indicated in message 3098302, dated 04/08/2013.

6. If there are any questions by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Import Administration, 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 O8:AM.)

7. There are no restrictions on the release of this information.

Michael B. Walsh