MESSAGE NO: 7045204 DATE: 02 14 2007
CATEGORY: ADA TYPE: LIQ
REFERENCE: 6317208 REFERENCE DATE: 11 13 2006
CASES: A - 455 - 802 - -
- - - -
- - - -

PERIOD COVERED: 12 15 2005 TO

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQ. INST. (AMENDMENT TO MSG 6317208) - SUNSET
REVOCATION OF ANTIDUMPING DUTY ORDER ON CERTAIN CUT-
TO-LENGTH CARBON STEEL PLATE FROM POLAND (A-455-802)

1. AS A RESULT OF A FIVE-YEAR ("SUNSET") REVIEW, THE U.S.
DEPARTMENT OF COMMERCE (COMMERCE) HAS REVOKED THE ANTIDUMPING
DUTY ORDER ON CERTAIN CUT-TO-LENGTH CARBON STEEL PLATE FROM
POLAND (A-455-802). THIS REVOCATION WAS PUBLISHED IN THE
FEDERAL REGISTER ON 02/12/2007 (72 FR 6519). THE
EFFECTIVE DATE OF THE REVOCATION IS 12/15/2005.

2. U.S. CUSTOMS AND BORDER PROTECTION (CBP) IS DIRECTED TO
TERMINATE THE SUSPENSION OF LIQUIDATION FOR ALL SHIPMENTS OF
CERTAIN CUT-TO-LENGTH CARBON STEEL PLATE FROM POLAND,
ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION, ON
OR AFTER 12/15/2005. ALL ENTRIES OF THE SUBJECT
MERCHANDISE THAT WERE SUSPENDED ON OR AFTER 12/15/2005
SHOULD BE LIQUIDATED WITHOUT REGARD TO ANTIDUMPING DUTIES
(I.E., RELEASE ALL BONDS AND REFUND ALL CASH DEPOSITS,
WITH INTEREST).

3. LIQUIDATION INSTRUCTIONS COVERING ENTRIES OF CERTAIN
CUT-TO-LENGTH CARBON STEEL PLATE FROM POLAND DURING THE
PERIOD 08/01/2005 THROUGH 07/31/2006 WERE PREVIOUSLY
ISSUED UNDER MESSAGE NUMBER 6317208 (DATED 11/13/2006).
MESSAGE 6317208 IS STILL IN EFFECT FOR ENTRIES DURING THE
PERIOD 08/01/2005 THROUGH 12/14/2005, BUT IS SUPERSEDED
BY PARAGRAPH 2 ABOVE WITH RESPECT TO ENTRIES ON OR AFTER
12/15/2005.

4. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CBP ON 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.

5. 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 O7:SB).

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

CATHY SAUCEDA