MESSAGE NO: 6292115 DATE: 10 19 1995
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 419 - 046 C - 475 - 046
C - 421 - 046 C - 428 - 046
- - - -

PERIOD COVERED: 01 01 1994 TO 12 31 1994

LIQ SUSPENSION DATE:

TO: REGIONAL DIRECTORS, COMMERCIAL OPERATIONS
DISTRICT, AREA AND PORT DIRECTORS

FROM: DIRECTOR, TECHNICAL PROGRAMS

RE: NON ADMINISTRATIVE REVIEW LIQUIDATION INSTRUCTIONS



1. THE DEPARTMENT OF COMMERCE DID NOT RECEIVE A REQUEST FOR AN
ADMINISTRATIVE REVIEW OF THE DESCRIBED COUNTERVAILING DUTY
ORDERS FOR THE REVIEW PERIOD JANUARY 1, 1994 THROUGH DECEMBER
31, 1994.

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

SUGAR FROM THE EUROPEAN COMMUNITY INCLUDING IRELAND
(C-419-046), ITALY (C-475-046), THE NETHERLANDS (C-421-046),
AND GERMANY (C-428-046) COVERS SHIPMENTS OF SUGAR FROM THE
COUNTRIES SPECIFIED. DURING THE REVIEW PERIOD, SUCH
MERCHANDISE WAS CLASSIFIABLE UNDER HARMONIZED TARIFF SCHEDULE
ITEM NUMBERS 1701.11.00, 1701.12.00, 1701.91.20 AND
1701.99.00. THE MERCHANDISE IS CURRENTLY CLASSIFIABLE UNDER
HTS ITEM NUMBERS 1701.11.05, 1701.11.10, 1701.11.20,
1701.11.50, 1701.12.05, 1701.12.10, 1701.12.50, 1701.91.05,
1701.91.10, 1701.91.30, 1701.99.05, 1701.99.10, 1701.99.50,
1702.90.05, 1702.90.10, 1702.90.20, 2106.90.42, 2106.90.44,
AND 2106.90.46. BLENDS OF SUGAR AND DEXTROSE, A CORN-DERIVED
SWEETENER, CONTAINING AT LEAST 65 PERCENT SUGAR, ARE ALSO
COVERED BY THIS ORDER.

3. THEREFORE, IN ACCORDANCE WITH SECTION 355.22(G) 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 JANUARY 1,
1994 AND ON OR BEFORE DECEMBER 31, 1994.

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

SUGAR
IRELAND
ALL FIRMS C-419-046 1/1/94-12/31/94 10.45 CENTS PER POUND

SUGAR
ITALY
ALL FIRMS C-475-046 1/1/94-12/31/94 10.45 CENTS PER POUND

SUGAR
THE NETHERLANDS
ALL FIRMS C-421-046 1/1/94-12/31/94 10.45 CENTS PER POUND

SUGAR
GERMANY
ALL FIRMS C-428-046 1/1/94-12/31/94 10.45 CENTS PER POUND

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE MERCHANDISE
LISTED ABOVE EXPORTED ON OR AFTER JANUARY 1, 1994 AND ON OR
BEFORE DECEMBER 31, 1994 IS LIFTED. THE SUSPENSION OF
LIQUIDATION FOR ALL SHIPMENTS OF THE MERCHANDISE LISTED ABOVE
EXPORTED AFTER DECEMBER 31, 1994 WILL CONTINUE.

6. THE ASSESSMENT OF COUNTERVAILING DUTIES BY THE CUSTOMS
SERVICE ON ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE
PROVISIONS OF SECTION 778 OF THE TARIFF ACT OF 1930.
SECTION 778 REQUIRES THAT CUSTOMS 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 DUTY
ORDER. INTEREST SHALL BE CALCULATED FROM THE DATE
PAYMENT OF ESTIMATED COUNTERVAILING DUTIES IS REQUIRED
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
CUSTOMS OFFICERS, PLEASE CONTACT VIA EMAIL, THROUGH THE
APPROPRAITE SUPERVISORY CAHNNELS, TECHNICAL PROGRAMS,
ANTIDUMPING/COUNTERVAILING DUTY, USING ATTRIBUTE "HQ
OAB". THE IMPORTING PUBLIC AND OTHER INTERESTED PARTIES
SHOULD CONTACT THE OFFICE OF COUNTERVAILING COMPLIANCE,
IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, US DEPARTMENT OF COMMERCE AT (202)
482-2786.

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

NANCY MCTIERNAN