MESSAGE NO: 3272202 DATE: 09 29 2003
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 580 - 812 A - 475 - 212
A - 557 - 212 A - 559 - 212
A - 582 - 212 A - 583 - 212

PERIOD COVERED: 05 01 1998 TO 04 30 1999

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION FOR DRAMS FROM KOREA(A580-812) AND EXPORTED
FROM ITALY(A475-212), MALAYSIA(A557-212), SINGAPORE(A55
9-212), HONG KONG(A582-212), AND TAIWAN (A583-212)


1. FOR ALL SHIPMENTS OF DYNAMIC RANDOM ACCESS MEMORY
SEMICONDUCTORS (DRAMS) FROM KOREA, EXPORTED FROM ITALY, MALAYSIA,
SINGAPORE, HONG KONG, AND TAIWAN, PRODUCED BY HYUNDAI
ELECTRONICS INDUSTRIES CO. LTD. OR LG SEMICON CO. LTD. , AND
IMPORTED BY LG SEMICON AMERICA, INC. OR HYUNDAI ELECTRONICS
AMERICA AND ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION
DURING THE PERIOD 05/01/1998 THROUGH 04/30/1999, ASSESS
ANTIDUMPING DUTIES AT THE CASH DEPOSIT RATE IN EFFECT ON THE
DATE OF ENTRY.

2. FOR ALL SHIPMENTS OF DRAMS FROM KOREA, EXPORTED FROM ITALY,
MALAYSIA, SINGAPORE, HONG KONG, AND TAIWAN, PRODUCED BY LG
SEMICON CO. LTD. OR HYUNDAI ELECTRONICS INDUSTRIES CO., LTD., AND
IMPORTED BY ENTITIES OTHER THAN LG SEMICON AMERICA, INC. OR
HYUNDAI ELECTRONICS AMERICA, AND ENTERED OR WITHDRAWN FROM
WAREHOUSE FOR CONSUMPTION DURING THE PERIOD 05/01/1998 THROUGH
04/30/1999, ASSESS ANTIDUMPING DUTIES AT THE CASH DEPOSIT RATE IN
EFFECT ON THE DATE OF ENTRY.

3. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY THE CUSTOMS SERVICE
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 AND ASSESS INTEREST ON
UNDERPAYMENTS OF THE REQUIRED AMOUNTS DEPOSITED AS ESTIMATED
ANTIDUMPING DUTIES. 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.

5. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CUSTOMS SHOULD REQUIRE
THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT
AS DESCRIBED IN SECTION 351.402(f)(2) OF THE COMMERCE DEPARTMENT
REGULATIONS. THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT
STATEMENT PRIOR TO LIQUIDATION OF THE ENTRY. IF THE IMPORTER
CERTIFIES THAT IT HAS AN AGREEMENT WITH THE EXPORTER TO BE
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 LIQUIDATION, CUSTOMS SHOULD PRESUME
REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE.

6. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY BUREAU OF
CUSTOMS AND BORDER PROTECTION OFFICERS, THE IMPORTING PUBLIC, OR
INTERESTED PARTIES PLEASE CONTACT DAVINA HASHMI AT THE OFFICE OF
AD/CVD ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984
(GENERATED BY G2O4: RT).

7. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THE INFORMATION
CONTAINED IN THIS E-MAIL MESSAGE.


CATHY SAUCEDA