MESSAGE NO: 6303111 DATE: 10 30 1995
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 351 - 406 - -
- - - -
- - - -

PERIOD COVERED: 01 01 1993 TO 12 31 1993

LIQ SUSPENSION DATE:

TO: CMC DIRECTORS,
PORT DIRECTORS

FROM: DIRECTOR, TECHNICAL PROGRAMS

RE: FINAL RESULTS OF ADMINISTRATIVE REVIEW ON ARGICULTURAL
TILLAGE TOOLS FROM BRAZIL (CVD-351-406)


1. THE DEPARTMENT OF COMMERCE PUBLISHED IN THE FEDERAL REGISTER
OF SEPTEMBER 20, 1995, THE FINAL RESULTS OF ITS
ADMINISTRATIVE REVIEW OF THE COUNTERVAILING DUTY ORDER
(C-351-406) ON AGRICULTURAL TILLAGE TOOLS FROM BRAZIL FOR THE
JANUARY 1, 1993 THROUGH DECEMBER 31, 1993 PERIOD.

2. IMPORTS COVERED BY THE REVIEW ARE SHIPMENTS OF CERTAIN
TILLAGE TOOLS FROM BRAZIL (DISCS) WITH PLAIN OR NOTCHED
EDGES, SUCH AS COLTERS AND FURROW-OPENER BLADES. THESE
PRODUCTS ARE CURRENTLY CLASSIFIABLE UNDER ITEM NUMBERS
8432.21.00, 8432.29.00, 8432.80.00, AND 8432.90.00 OF THE
HARMONIZED TARIFF SCHEDULE.

3. THE NET SUBSIDY WAS FOUND TO BE ZERO FOR ALL COMPANIES FOR
THE PERIOD JANUARY 1, 1993 THROUGH DECEMBER 31, 1993 PERIOD.

4. ACCORDINGLY, YOU ARE TO LIQUIDATE AT ZERO PERCENT OF THE
F.O.B. INVOICE PRICE ALL SHIPMENTS OF TILLAGE TOOLS FROM
BRAZIL EXPORTED ON OR AFTER JANUARY 1, 1993 AND ON OR BEFORE
DECEMBER 31, 1993.

5. THE CASH DEPOSIT REQUIREMENTS FOR THIS MERCHANDISE HAVE
REMAINED THE SAME (AT ZERO PERCENT).

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. THE SUSPENSION OF LIQUIDATION ORDERED FOR THIS MERCHANDISE
EXPORTED ON OR BEFORE DECEMBER 31, 1993 IS LIFTED.
SUSPENSION OF LIQUIDATION FOR ALL ENTRIES OF THIS MERCHANDISE
EXPORTED AFTER DECEMBER 31, 1993 WILL CONTINUE.

8. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CUSTOMS
OFFICERS, PLEASE CONTACT VIA EMAIL, THROUGH THE APPROPRIATE
SUPERVISORY CHANNELS, 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, (202)
482-2786.

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


NANCY MCTIERNAN