MESSAGE NO: 3248241 DATE: 09 05 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 588 - 032 - -
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PERIOD COVERED: 06 01 1991 TO 05 31 1992

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR LARGE POWER TRANSFORMERS
FROM JAPAN (A-588-032)



1. FOR ALL ENTRIES OF LARGE POWER TRANSFORMERS FROM JAPAN,
ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION DURING THE
PERIOD JUNE 1, 1991, THROUGH MAY 31, 1992, ASSESS ANTIDUMPING
DUTIES AT THE CASH DEPOSIT OR BONDING RATE IN EFFECT ON THE DATE
OF ENTRY.

2. THE ASSESSMENT OF ANTIDUMPING DUTIES BY THE BUREAU OF CUSTOMS
AND BORDER PROTECTION (CUSTOMS) 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 UNDERPAYMENTS, OF THE
REQUIRED AMOUNTS DEPOSITED AS ESTIMATED ANTIDUMPING DUTIES PRIOR
TO THE DATE OF THE ANTIDUMPING DUTY ORDER. THE INTEREST
PROVISIONS ARE NOT APPLICABLE TO CASH OR BONDS 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.

3. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD REQUIRE
THAT THE IMPORTER PROVIDE THE REIMBURSEMENT STATEMENT DESCRIBED
IN 19 CFR 353.26 (1992) OF THE COMMERCE DEPARTMENT REGULATIONS.
THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT STATEMENT PRIOR TO
LIQUIDATION OF THE ENTRY SUMMARY. IF THE IMPORTER HAS BEEN
REIMBURSED ANTIDUMPING DUTIES, CUSTOMS SHOULD DOUBLE THE
ANTIDUMPING DUTIES IN ACCORDANCE WITH THE ABOVE-REFERENCED
REGULATION. ADDITIONALLY, IF THE IMPORTER DOES NOT RESPOND TO
YOUR FORMAL REQUEST (VIA CF 28 OR 29) FOR THE REIMBURSEMENT
STATEMENT PRIOR TO LIQUIDATIONS, CUSTOMS SHOULD PRESUME
REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE.

4. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS,
THE IMPORTING PUBLIC, OR INTERESTED PARTIES, PLEASE CONTACT BRIAN
ELLMAN, AD/CVD ENFORCEMENT 3, IMPORT ADMINISTRATION,
INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE, AT
(202) 482-4852.

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

CATHY SAUCEDA