MESSAGE NO: 3251209 DATE: 09 08 2003
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 419 - 046 C - 475 - 046
C - 421 - 046 C - 428 - 046
- - - -

PERIOD COVERED: 01 01 2002 TO 12 31 2002

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION FOR SUGAR FROM IRELAND (C419-046), ITALY
(C475-046), NETHERLANDS (C421-046),
AND GERMANY (C428-046)


1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE DESCRIBED COUNTERVAILING DUTY ORDERS
FOR THE REVIEW PERIOD 1/1/2002 - 12/31/2002.

2. THE COUNTERVAILING DUTY ORDERS AND CORRESPONDING MERCHANDISE
COVERED BY THESE INSTRUCTIONS IS AS FOLLOWS:

SUGAR FROM THE EUROPEAN COMMUNITY INCLUDING IRELAND (C-419-046),
ITALY (C- 475-046), THE NETHERLANDS (C-421-046), AND
GERMANY (C-428-046) COVERS SHIPMENTS OF SUGAR FROM THE COUNTRIES
SPECIFIED. PRIOR TO 1995, SUCH MERCHANDISE WAS CLASSIFIABLE
UNDER HARMONIZED TARIFF SCHEDULE ITEM NUMBERS 1701.11.00,
1701.12.00, 1701.91.20 AND 1701.99.00. BEGINNING 1995, ITEM
NUMBERS 1701.1105, 1701.1110, 1701.1120, 1701.1150, 1701.1205,
1701.1210, 1701.9905, 1701.9910, 1701.9950, 1702.9005, 1702.9010,
1702.9020, 2106.9042, 2106.9044, AND 2106.906 APPLY. BLENDS OF
SUGAR AND DEXTROSE, A CORN-DERIVED SWEETENER, CONTAINING AT LEAST
65 PERCENT SUGAR, ARE COVERED BY THESE ORDERS.

3. THEREFORE, IN ACCORDANCE WITH SECTION 351.212(C) 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 THE SPECIFIED SUBJECT
MERCHANDISE EXPORTED ON OR AFTER 1/1/2002 AND ON OR BEFORE
12/31/2002.

4. THE RATES OF ESTIMATED COUNTERVAILING DUTIES WHICH WERE
REQUIRED TO BE DEPOSITED ARE:

PRODUCT CASE NUMBER PERIOD RATE

SUGAR
IRELAND
ALL FIRMS C-419-046 1/1/2002-12/31/2002 10.45 CENTS PER POUND

SUGAR
ITALY
ALL FIRMS C-475-046 1/1/2002-12/31/2002 10.45 CENTS PER POUND

SUGAR
THE NETHERLANDS
ALL FIRMS C-421-046 1/1/2002-12/31-2002 10.45 CENTS PER POUND


SUGAR
GERMANY
ALL FIRMS C-428-046 1/1/2002-12/31/2002 10.45 CENTS PER POUND

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE MERCHANDISE
LISTED ABOVE EXPORTED ON OR AFTER 1/1/2002 AND ON OR BEFORE
12/31/2002 IS LIFTED. THE SUSPENSION OF LIQUIDATION FOR ALL
SHIPMENTS OF THE MERCHANDISE LISTED ABOVE EXPORTED AFTER
12/31/2002 WILL CONTINUE.

6. THE ASSESSMENT OF COUNTERVAILING DUTIES BY THE BUREAU OF
CUSTOMS AND BORDER PROTECTION (BCBP) SERVICE ON ENTRIES OF THIS
MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE
TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT BCBP PAY INTEREST
ON OVERPAYMENTS, OR ASSESS INTEREST ON UNDER PAYMENTS, 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 ENTRY DATE OR DATE OF DEPOSIT, WHICHEVER IS
LATER, OR 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.

7. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY BCBP
OFFICERS, THE IMPORTING PUBLIC AND OTHER INTERESTED PARTIES
SHOULD CONTACT GAYLE LONGEST OF THE OFFICE OF AD/CVD ENFORCEMENT
VI, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
U.S. DEPARTMENT OF COMMERCE (202) 482-2786.

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

CATHY SAUCEDA