Notice of the lifting of suspension occurred on the message date of these instructions. See paragraph 3 below. 1. On 01/21/2025, the CIT issued an order in the case of Committee Overseeing Action for Lumber International Trade Investigations or Negotiations, et al. v. United States, et. al. Consol. Ct. No. 19-00122 (Slip Op. 25-8) (COALITION). The CIT sustained Commerce's remand redetermination calculating a de minimis subsidy rate for Fontaine Inc. and its cross-owned affiliates and determination to exclude subject merchandise produced and exported by those companies from the countervailing duty order on certain softwood lumber products from Canada (C-122-858). On March 13, 2025, the CIT issued an order severing Fontaine, Inc., et al., v. United States, et al., Ct. No. 19-00154, from COALITION. The CIT ordered that Fontaine's enjoined entries be liquidated in accordance with the final court decision. On April 18, 2025, the CIT issued an order in Fontaine, Inc., et al., v. United States, et al., Ct. No. 19-00154, ordering Commerce to publish amended final results of CVD expedited review with respect to Fontaine Inc. and its cross-owned affiliates that reflect the 0.00 percent cash deposit rate. On May 5, 2025, Commerce published in the Federal Register its notice of amended final results of countervailing duty expedited review and notice of exclusion from countervailing duty order (90 FR 18957) with respect to Fontaine Inc. and its cross-owned affiliates. 2. As a result of a final and conclusive court decision, CBP should discontinue the suspension of liquidation for all shipments of softwood lumber produced and exported by the producer/exporter combination identified below, and entered, or withdrawn from warehouse, for consumption on or after April 28, 2017, and liquidate such entries without regard to countervailing duties (i.e., refund all cash deposits). Producer: Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc. Exporter: Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc. Case Number: C-122-858-356 Note: entries produced and exported by the entities listed above may have also entered under C-122-858-006 3. This notice of lifting of suspension of liquidation does not apply to entries of merchandise: (i) produced by a producer identified in the producer/exporter combination above, that is exported by any company other than the exporter identified in the producer/exporter combination above; (ii) exported by an exporter identified in the producer/exporter combination above, that is produced by any company other than the producer identified in the producer/exporter combination above; or (iii) exported by a company that sourced from the producer/exporter combination above. Accordingly, unless instructed otherwise, suspension of liquidation should continue for shipments of subject merchandise not covered by paragraph 2 of this message. See message 5121401, dated 05/01/2025. 4. As a result of a final and conclusive court decision sustaining Commerce's remand redetermination with respect to Fontaine Inc. and directing the liquidation of Fontaine Inc.'s enjoined entries, the statutory injunction to which message 9249303 refers, dated 09/06/2019 and covering the period 04/28/2017 through 12/31/2018, dissolved on May 13, 2025. Accordingly, the final and conclusive court decision nullifies the continued suspension of liquidation with respect to the merchandise produced and/or exported by the producer/exporter combination identified in paragraph 2. Except for entries of merchandise covered by paragraph 2, the following messages remain in effect. 1.) final results of the second administrative review covering the period 1/01/2019 through 12/31/2019 (USMCA Secretariat File No.: USA-CDA-2021-10.12-03) (see message 2059401, dated 02/28/2022; message 2060403, dated 03/01/2022; message 2061405, dated 03/02/2022; and message 3123401, dated 05/03/2023); 2.) final results of the third administrative review covering the period 1/01/2020 through 12/31/2020 (USMCA Secretariat File No.: USA-CDA-2022-10.12-03) (see message 2271404, dated 09/28/2022; and message 2314409, dated 11/10/2022); and 3.) final results of the fourth administrative review covering the period 1/01/2021 through 12/31/2021 (USMCA Secretariat File No.: USA-CDA-2023-10.12-01) (see message 3258404, dated 09/15/2023; and message 3352411, dated 12/18/2023). 5. These instructions constitute notice of the lifting of suspension of liquidation of entries of subject merchandise covered by paragraph 2. Accordingly, notice of the lifting of suspension occurred on the message date of these instructions. Unless instructed otherwise, for all other shipments of softwood lumber from Canada you shall continue to collect cash deposits of estimated countervailing duties for the merchandise at the current rates. The all-others rate for softwood lumber from Canada is 14.19 percent. 6. The assessment of countervailing duties by CBP on 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 and assess interest on underpayments of the required amounts deposited as estimated countervailing duties. The interest provisions are not applicable to cash 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 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. This instruction to liquidate entries covered by this message does not limit CBP's independent authority, including its authority to suspend, continue to suspend, or extend liquidation of entries addressed by this message. Accordingly, CBP should examine all entries for which this message directs liquidation to determine whether any such entries are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's independent authority (e.g., Enforce and Protect Act under section 517 of the Tariff Act of 1930, as amended). If entries of subject merchandise covered by this message are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's own authority, CBP port officials should follow CBP's internal procedures with respect to continuing any suspension, the lifting of suspension, and/or continuing any extension of liquidation for such entries. 8. If there are any questions by the 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:KJ.) 9. There are no restrictions on release of this information. Alexander Amdur