MESSAGE NO: 6229202 DATE: 08 17 2006
CATEGORY: ADA TYPE: LIQ
REFERENCE: 6145202 REFERENCE DATE: 05 25 2006
CASES: A - 122 - 822 A - 201 - 108
A - 351 - 108 A - 357 - 108
A - 412 - 108 A - 423 - 108

PERIOD COVERED: 08 01 2003 TO 07 31 2004

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTION FOR CERTAIN CORROSION RESISTANT
CARBON STEEL FLAT PRODUCTS FROM CANADA (A-122-822,
A-201-108, A-351-108, A-357-108,A-412-108, & A-423-108)

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 MESSAGE NUMBER 4067111 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 U.S. CUSTOMS AND BORDER PROTECTION (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 THAT WAS 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-201-108, A-351-108, A-357-
108, A-412-108, AND A-423-108 ACCORDING TO THE RATE ASSIGNED TO
THE CANADIAN MANUFACTURER OR EXPORTER (A-122-822) FOR THE PERIOD
08/01/2003 THROUGH 07/31/2004. THE RATES APPLICABLE TO THE
CANADIAN MANUFACTURERS OR EXPORTERS ARE THE FOLLOWING:

CASE NUMBER SUSPENDED: A-201-108-000
CANADIAN COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED: A-351-108-001
CANADIAN COMPANY NUMBER: A-122-822-001 (DOFASCO/SOREVCO)
RATE: DOFASCO IMPORTER-SPECIFIC RATE IN PARAGRAPH 1 OF MESSAGE
6145202 DATED 05/25/2006.

CASE NUMBER SUSPENDED: A-357-108-999
CANADIAN COMPANY NUMBER: A-122-822-999 (UNKNOWN MFR.)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED: A-412-108-000
CANADIAN COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

CASE NUMBER SUSPENDED: A-423-108-000
CANADIAN COMPANY NUMBER: A-122-822-000 (ALL OTHERS)
RATE: 18.71 PERCENT

4. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES
OF SUBJECT MERCHANDISE DURING THE PERIOD 08/01/2003 THROUGH
07/31/2004, OCCURRED WITH THE PUBLICATION OF THE FINAL RESULTS OF
ADMINISTRATIVE REVIEW (71 FR 13582) ON 03/16/2006.

5. 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.

6. 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.

7. 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.

8. 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
OPERATIONS, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 OR
(202) 482-3577, RESPECTIVELY (GENERATED BY O6:SC).

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

CATHY SAUCEDA