1. On 12/13/2024 (89 FR 100972), Commerce published in the Federal Register its amended preliminary determination in the antidumping duty investigation of certain epoxy resins (epoxy resins) from Korea for the period 04/01/2023 through 03/31/2024. See message 4320408, dated 11/15/2024. 2. Title 19 U.S.C. 1520(a)(4) authorizes refunds prior to liquidation whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid. In accordance with 19 U.S.C. 1520(a)(4), CBP is authorized to grant a refund, if requested by the importer, of cash deposits for entries of epoxy resins from Korea from the entities listed in paragraph 4 below which were entered, or withdrawn from warehouse, for consumption during the period 11/13/2024 (date of preliminary determination in the Federal Register) through 12/12/2024 (day before date of publication of the amended preliminary determination in the Federal Register). 3. The refund amount will be calculated by determining the difference between the amount of cash deposits paid as a result of the application of the preliminary determination rate and the amount due as a result of the application of the amended preliminary determination rate. 4. Listed below are the deposit rates that were assigned to certain firms in the preliminary determination. See message 4320408, dated 11/15/2024. In addition, listed below are the amended deposit rates assigned in the amended preliminary determination (see message number 4348407, dated 12/13/2024): Producer and/or Exporter: Kumho P&B Chemicals Inc. Case number: A-580-919-002 Preliminary determination rate: 16.02% Amended preliminary determination rate: 7.19% All Others Case Number: A-580-919-000 Preliminary determination rate: 21.56% Amended preliminary determination rate: 18.39% 5. Do not liquidate entries of epoxy resins from Korea produced and/or exported by the entities listed in paragraph 4 above until specific liquidation instructions are issued. 6. The interest provisions of section 778 of the Tariff Act of 1930, as amended, do not apply. 7. If there are any questions by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, 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 OIII:JZ.) 8. There are no restrictions on the release of this information. Alexander Amdur