MESSAGE NO: 5339203 DATE: 12 05 2005
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 122 - 848 - -
- - - -
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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 HARD RED SPRING WHEAT
FROM CANADA EXCEPT FOR ENTRIES FROM THE CANADIAN
WHEAT BOARD (C-122-848-001)

1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE COUNTERVAILING DUTY ORDER ON HARD
RED SPRING WHEAT FROM CANADA (C-122-848) FOR THE PERIOD
01/01/2004 THROUGH 12/31/2004 EXCEPT FOR THE CANADIAN WHEAT
BOARD. HOWEVER, THE CANADIAN WHEAT BOARD ALSO REQUESTED A
DEFERRAL OF THE REVIEW FOR ONE YEAR. SEE 70 FR 72107. THEREFORE,
WE ARE DEFERRING THE REVIEW FOR THE CANADIAN WHEAT BOARD UNTIL
NEXT YEAR, AND ENTRIES SHOULD NOT BE LIQUIDATED FOR THE CANADIAN
WHEAT BOARD UNTIL YOU RECEIVE LIQUIDATION INSTRUCTIONS.

2. THE MERCHANDISE COVERED BY THESE INSTRUCTIONS IS HARD RED
SPRING WHEAT FROM CANADA CURRENTLY PROVIDED FOR UNDER HARMONIZED
TARIFF SCHEDULE ITEM NUMBERS 1001.90.10.00, 1001.90.20.05,
1001.90.20.11, 1001.90.20.12, 1001.90.20.13, 1001.90.20.14,
1001.90.20.16, 1001.90.20.19, 1001.90.20.21, 1001.90.20.22,
1001.90.20.23, 1001.90.20.24, 1001.90.20.26, 1001.90.20.29,
1001.90.20.35, AND 1001.90.20.96. THIS ORDER DOES NOT COVER
IMPORTS OF WHEAT THAT ENTER UNDER THE SUBHEADINGS 1001.90.10.00
AND 1001.90.20.96 THAT ARE NOT CLASSIFIABLE AS HARD RED SPRING
WHEAT.

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 01/01/2004 AND ON OR BEFORE
12/31/2004 AT THE CASH DEPOSIT OR BONDING RATE IN EFFECT ON THE
DATE OF ENTRY, EXCEPT FOR ENTRIES FROM THE CANADIAN WHEAT BOARD.

4. YOU SHOULD LIQUIDATE ALL ENTRIES DURING THE PERIOD 01/01/2004
THROUGH 12/31/2004 FROM ALL FIRMS EXCEPT FOR THE FOLLOWING:

COMPANY NAME ID NUMBER

CANADIAN WHEAT BOARD C-122-848-001


5. ENTRIES OF MERCHANDISE OF THE CANADIAN WHEAT BOARD SHOULD NOT
BE LIQUIDATED UNTIL YOU RECEIVE SPECIFIC INSTRUCTIONS AFTER THE
COMPLETION OF THE COUNTERVAILING DUTY REVIEW. CONTINUE TO
SUSPEND LIQUIDATION OF ALL ENTRIES OF HARD RED SPRING WHEAT FROM
CANADA EXPORTED OR PRODUCED BY THE CANADIAN WHEAT BOARD AND
ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION DURING THIS
PERIOD.

6. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF THE
SUSPENSION OF LIQUIDATION OF ENTRIES EXCEPT FOR ENTRIES FROM THE
CANADIAN WHEAT BOARD FOR HARD RED SPRING WHEAT FROM CANADA DURING
THE PERIOD 01/01/2004 - 12/31/2004.

7. YOU SHALL CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED
COUNTERVAILING DUTIES FOR SUBSEQUENT ENTRIES OF THE SUBJECT
MERCHANDISE AT THE CURRENT RATES.

8. THE ASSESSMENT OF COUNTERVAILING DUTIES BY THE CBP SERVICE 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, 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.

9. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CBP
OFFICERS, THE IMPORTING PUBLIC OR INTERESTED PARTIES, PLEASE
CONTACT DAVINA HASHMI OR RON TRENTHAM AT OFFICE OF AD/CVD
ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 OR
(202) 482-3577 RESPECTIVELY (GENERATED BY O1:ART).

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

CATHY SAUCEDA