MESSAGE NO: 5321213 DATE: 11 17 2005
CATEGORY: CVD TYPE: LIQ
REFERENCE: 5108208 REFERENCE DATE: 04 18 2005
CASES: C - 122 - 805 - -
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PERIOD COVERED: 01 01 2004 TO 12 31 2004

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR NEW STEEL RAIL FROM
CANADA (C-122-805)



1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE COUNTERVAILING DUTY ORDER ON NEW
STEEL RAIL FROM CANADA (C-122-805) FOR THE PERIOD 1/1/2004-
12/31/2004.

2. THE MERCHANDISE COVERED BY THESE INSTRUCTION IS NEW STEEL
RAIL, EXCEPT LIGHT RAIL FROM CANADA (C-122-805). THESE PRODUCTS
ARE CURRENTLY PROVIDED FOR UNDER HARMONIZED TARIFF SCHEDULE ITEM
NUMBERS: 7302.10.1020, 7302.10.1025, 7302.10.1035, 7302.10.1040,
7302.10.1045, 7302.10.1055, 7302.10.5020, AND 8548.00.0000.

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 1/1/2004 AND EXPORTED ON OR
BEFORE 12/31/2004.

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

ID NUMBER COMPANY NAME PERIOD RATE

C-122-805-001 ALGOMA STEEL CORP. 1/1/2004-12/31/2004 EXCLUDED

C-122-805-002 SIDNEY STEEL CORP. 1/1/2004-12/31/2004 94.57%

C-122-805-003 BERNARD RAILTRACK 1/1/2004-12/31/2004 94.57%
EXPORT

C-122-805 ALL OTHERS 1/1/2004-12/31/2004 94.57%

C-122-805-999 ALL OTHERS 1/1/2004-12/31/2004 94.57%

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE MERCHANDISE
LISTED ABOVE EXPORTED ON OR BEFORE 12/31/2004 IS LIFTED. THE
SUSPENSION OF LIQUIDATION FOR ALL SHIPMENTS OF THE MERCHANDISE
LISTED ABOVE EXPORTED AFTER 12/31/2004 WILL CONTINUE. THE
DEPARTMENT REVOKED THIS ORDER EFFECTIVE FEBRUARY 9, 2005 SEE
MESSAGE NUMBER 5108208 DATED APRIL 18, 2005.

6. THE ASSESSMENT OF COUNTERVAILING DUTIES BY U.S. CUSTOMS AND
BORDER PROTECTION (CBP) ON SHIPMENTS OR ENTRIES OF THIS
MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE
TARIFF ACT OF 1930. 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 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 CBP
OFFICERS, THE IMPORTING PUBLIC AND INTERESTED PARTIES SHOULD
CONTACT DAVINA HASHMI OR RON TRENTHAM AT THE OFFICE OF AD/CVD
ENFORCEMENT, IMPORT ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE,
(202) 482-0984 OR (202) 482-3577 RESPECTIVELY. (GENERATED
BYG3:GL).

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

CATHY SAUCEDA