MESSAGE NO: 6072208 DATE: 03 13 2006
CATEGORY: ADA TYPE: LIQ
REFERENCE: 4067111 REFERENCE DATE: 03 08 1994
CASES: A - 470 - 108 A - 122 - 822
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PERIOD COVERED: 08 01 2001 TO 07 31 2002

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR CORROSION RESISTANT CARBON
STEEL FLAT PRODUCTS FROM CANADA PROD'D IN OTHER
COUNTRIES (A-470-108-001, A-122-822-001 (DOFASCO))

1. IN MESSAGE NUMBER 4067111 SENT 03/08/1994, THE DEPARTMENT OF
COMMERCE ASSIGNED CASH DEPOSIT RATES APPLICABLE TO MERCHANDISE
ORIGINALLY PRODUCED IN OTHER COUNTRIES BUT EXPORTED AS SUBJECT
MERCHANDISE FROM CANADA. PARAGRAPH 11 OF MESSAGE 4067111 STATES
THAT FOR PURPOSES OF AD DUTIES, GALVANIZING CONSTITUTES
SUBSTANTIAL TRANSFORMATION (E.G., U.S. ORIGIN STEEL PLATE
GALVANIZED IN ANOTHER COUNTRY IS SUBJECT TO THE AD VALOREM CASH
DEPOSIT FOR CORROSION RESISTANT STEEL FROM THE SUBJECT COUNTRY).
PLEASE REFER TO PARAGRAPHS 6 AND 9 OF THE ABOVE MESSAGE TO
DETERMINE WHAT FURTHER PROCESSING CONSTITUTES SUBSTANTIAL
TRANSFORMATION FOR PURPOSES OF THIS CASE.

2. IN MESSAGE NUMBER 4067111, THE DEPARTMENT ESTABLISHED A
SPECIFIC FORMAT FOR CBP TO IDENTIFY AND ASSIGN CASH DEPOSIT
RATES FOR MERCHANDISE ORIGINALLY PRODUCED IN OTHER COUNTRIES BUT
EXPORTED AS SUBJECT MERCHANDISE FROM CANADA. THIS
IDENTIFICATION NUMBER (A-XXX-108-ZZZ) DENOTES THE COUNTRY OF
ORIGIN (-XXX), AS DETERMINED BY CBP, THE SUBJECT MERCHANDISE (-
108), AND THE UNIQUE COMPANY CODE (-ZZZ), WHICH CORRESPONDS TO
THE CANADIAN COMPANY THAT SUBSTANTIALLY TRANSFORMED MERCHANDISE
ORIGINALLY PRODUCED IN OTHER COUNTRIES INTO SUBJECT MERCHANDISE
FROM CANADA. IN GENERAL, THE DEPOSIT RATE REQUIRED ON EACH
ENTRY WILL BE THAT ASSIGNED FOR THAT REVIEW PERIOD TO THE
CANADIAN COMPANY (MANUFACTURER OR EXPORTER) THAT SUBSTANTIALLY
TRANSFORMED THE PRODUCT FOR AD PURPOSES, OR THE ALL OTHERS RATE
IF THE COMPANY HAS NO RATE SPECIFICALLY ASSIGNED TO IT.


3. THE DEPARTMENT IS NOW INSTRUCTING CBP TO LIQUIDATE SUCH
ENTRIES FROM CANADA SUSPENDED UNDER A-470-108, ACCORDING TO THE
RATE ASSIGNED TO THE CANADIAN MANUFACTURER OR EXPORTER (A-122-
822) FOR THE PERIOD 08/01/2001 THROUGH 07/31/2002. THE RATE
APPLICABLE TO THE CANADIAN MANUFACTURER OR EXPORTER IS THE
FOLLOWING:

CASE NUMBER SUSPENDED CANADIAN COMPANY NUMBER RATE
A-470-108-001 A-122-822-001 (DOFASCO) 1.87 PERCENT

4. THESE INSTRUCTIONS CONSTITUTE THE IMMEDIATE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES FOR THE MERCHANDISE AND
PERIOD LISTED ABOVE. YOU SHALL CONTINUE TO COLLECT CASH
DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR SUBSEQUENT ENTRIES
OF THE SUBJECT MERCHANDISE AT THE CURRENT RATES.

5. THE ASSESSMENT OF ANTIDUMPING DUTIES BY 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
ANTIDUMPING DUTIES. THE INTEREST PROVISIONS ARE NOT APPLICABLE
TO CASH OR BONDS POSTED AS ESTIMATED ANTIDUMPING DUTIES BEFORE
THE DATE OF PUBLICATION OF THE ANTIDUMPING DUTY ORDER. INTEREST
SHALL BE CALCULATED FROM THE DATE OF PAYMENT OF ESTIMATED
ANTIDUMPING 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.

6. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CBP SHOULD REQUIRE
THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS DESCRIBED
IN SECTION 351.402(f)(2) OF THE COMMERCE DEPARTMENT REGULATIONS.
THE IMPORTER SHOULD PROVIDE THE REIMBURSEMENT STATEMENT PRIOR TO
LIQUIDATION OF THE ENTRY. IF THE IMPORTER CERTIFIES THAT IT HAS
AN AGREEMENT WITH THE EXPORTER TO BE REIMBURSED ANTIDUMPING
DUTIES, CBP SHOULD DOUBLE THE ANTIDUMPING DUTIES IN ACCORDANCE
WITH THE ABOVE-REFERENCED REGULATION. ADDITIONALLY, IF THE
IMPORTER DOES NOT RESPOND TO YOUR FORMAL REQUEST FOR THE
REIMBURSEMENT STATEMENT PRIOR TO LIQUIDATION, CBP SHOULD PRESUME
REIMBURSEMENT AND DOUBLE THE ANTIDUMPING DUTIES DUE.

7. 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 AD/CVD
ENFORCEMENT, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984
OR (202) 482-3577, RESPECTIVELY (GENERATED BY O6:SC).

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

CATHY SAUCEDA