MESSAGE NO: 5336203 DATE: 12 02 2005
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 423 - 046 C - 409 - 046
C - 427 - 046 C - 412 - 046
- - - -

PERIOD COVERED: 01 01 2004 TO 10 27 2004

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR SUGAR FROM BELGIUM
(C-423-046), DENMARK (C-409-046), FRANCE (C-427-046),
AND THE UNITED KINGDOM (C-412-046)

1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE DESCRIBED COUNTERVAILING DUTY ORDERS
FOR THE REVIEW PERIOD 1/1/2004 - 12/31/2004. AS EXPLAINED IN
MESSAGE 5285203 DATED 10/12/2005, THE DEPARTMENT OF COMMERCE
REVOKED THE COUNTERVAILING DUTY ORDER ON SUGAR FROM THE EUROPEAN
COMMUNITY EFFECTIVE 10/28/2004.

2. THE COUNTERVAILING DUTY ORDERS AND CORRESPONDING MERCHANDISE
COVERED BY THESE INSTRUCTIONS IS AS FOLLOWS:

SUGAR FROM THE EUROPEAN COMMUNITY INCLUDING BELGIUM(C-423-046),
DENMARK (C-409-046), FRANCE (C-427-046), AND THE UNITED KINGDOM
(C-412-046) COVERS SHIPMENTS OF SUGAR FROM THE COUNTRIES
SPECIFIED. PRIOR TO 1995, SUCH MERCHANDISE WAS CLASSIFIABLE
UNDER HARMONIZED TARIFF SCHEDULE ITEM NUMBERS 1701.11.00,
1701.12.00, 1701.91.20 AND 1701.99.00. BEGINNING 1995, ITEM
NUMBERS 1701.1105, 1701.1110, 1701.1120, 1701.1150, 1701.1205,
1701.1210, 1701.9905, 1701.9910, 1701.9950, 1702.9005, 1702.9010,
1702.9020, 2106.9042, 2106.9044, AND 2106.906 APPLY. BLENDS OF
SUGAR AND DEXTROSE, A CORN-DERIVED SWEETENER, CONTAINING AT LEAST
65 PERCENT SUGAR, ARE COVERED BY THIS ORDER.

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 ON OR BEFORE
10/27/2004.

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

PRODUCT CASE NUMBER PERIOD RATE

SUGAR
BELGIUM
ALL FIRMS C-423-046 1/1/2004-10/27/2004 10.45 CENTS PER
POUND

SUGAR
DENMARK
ALL FIRMS C-409-046 1/1/2004-10/27/2004 10.45 CENTS PER
POUND

SUGAR
FRANCE
ALL FIRMS C-427-046 1/1/2004-10/27-2004 10.45 CENTS PER
POUND

SUGAR
UNITED KINGDOM
ALL FIRMS C-412-046 1/1/2004-10/27/2004 10.45 CENTS PER
POUND

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE MERCHANDISE
LISTED ABOVE EXPORTED ON OR AFTER 1/1/2004 AND ON OR BEFORE
10/27/2004 IS LIFTED. ALL ENTRIES OF THE SUBJECT MERCHANDISE
SUSPENDED ON OR AFTER 10/28/2004 SHOULD BE LIQUIDATED WITHOUT
REGARD TO COUNTERVAILING DUTIES AS EXPLAINED IN MESSAGE 5285203
DATED 10/12/2005. WITH THIS MESSAGE, LIQUIDATION INSTRUCTIONS
FOR ALL ENTRIES OF THE MERCHANDISE LISTED ABOVE HAVE BEEN SENT
AND ANY OUTSTANDING ENTRIES SHOULD BE LIQUIDATED.

6. THE ASSESSMENT OF COUNTERVAILING DUTIES BY THE U.S. CUSTOMS
AND BORDER PROTECTION (CBP) ON 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 UNDER PAYMENTS, 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 BY
O3:GL).

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

CATHY SAUCEDA