Notice of the lifting of suspension occurred on the message date of these instructions. See paragraph 5 below.

1. Commerce received a scope ruling request from Unger Enterprises Inc. Commerce issued a final scope determination on 04/22/2015 that the pole handles which Unger Enterprises Inc. imports are not within the scope of the countervailing duty order on aluminum extrusions from the People's Republic of China (C-570-968).

2. Commerce determined that Unger Enterprises Inc.'s pole handles consisting of aluminum extrusion tubes, polypropylene hand grips, polypropylene tool and accessory attachment heads, and “optiloc” plastic locking collars, are finished goods containing aluminum extrusions as parts that are fully and permanently assembled and completed at the time of entry. Therefore, Unger Enterprises Inc.'s pole handles are not within the scope of the countervailing duty order on aluminum extrusions from the People's Republic of China under the finished goods exclusion.

3. For all entries of Unger Enterprises Inc.'s pole handles not within scope that remain unliquidated on or after 09/07/2010, CBP shall terminate suspension and liquidate entries of product not within scope which were entered, or withdrawn from warehouse, for consumption.

4. Refund any cash deposits and release any bonds relating to Unger Enterprises Inc.'s pole handles poles as described above.

5. These instructions constitute notice of the lifting of suspension of liquidation of entries of Unger Enterprises Inc.'s pole handles, entered, or withdrawn from warehouse, for consumption on or after 09/07/2010.

6. The assessment of countervailing duties by 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 payment of estimated countervailing duties are 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.

7. Unless instructed otherwise, for all other shipments of aluminum extrusions from the People's Republic of China not covered by paragraph 2 above, you shall continue to collect cash deposits of estimated countervailing duties for the merchandise at the current rates.

8. 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: JRT).

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

Michael B. Walsh