MESSAGE NO: 7239114 DATE: 08 27 1997
CATEGORY: CVD TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: C - 423 - 046 C - 409 - 046
C - 427 - 046 C - 412 - 046
- - - -

PERIOD COVERED: 01 01 1996 TO 12 31 1996

LIQ SUSPENSION DATE:

TO: CMC DIRECTORS,
PORT DIRECTORS

FROM: DIRECTOR, IMPORT OPERATIONS

RE: LIQUIDATION INSTRUCTIONS FOR 1996 EXPORTS OF SUGAR FROM
BELGIUM C-423-046, DENMARK, C-409-046, FRANCE,C-427-046,
UNITED KINGDON, C-412-046.

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, 1996 THROUGH
DECEMBER 31, 1996.

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

SUGAR FROM THE EUROPEAN COMMUNITY INCLUDING BELGIUM
(C-423-046), DENMARK (C-409-046), FRANCE (C-427-046), AND THE
UNITED KINGDOM (C-412-046) COVERS SHIPMENTS OF SUGAR FROM THE
COUNTRIES SPECIFIED. PRIOR TO 1995, SUCH MERCHANDISE WAS
CLASSIFIABLE UNDER HARMONIZED TARIFF SCHEDULE ITEM NUMBERS
1701.11.00, 1701.12.00, 1701.91.20 AND 1701.99.00. BEGINNING
1995, ITEM NUMBERS 1701.1105, 1701.1110, 1701.1120,
1701.1150, 1701.1205, 1701.1210, 1701.1250, 1701.9105,
1701.9110, 1701.9130, 1701.9905, 1701.9910, 1701.9950,
1702.9005, 1702.9010, 1702.9020, 2106.9042, 2106.9044, AND
2106.9046 APPLY. 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 351.212(C) 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 SUMMARY ON THE SPECIFIED
SUBJECT MERCHANDISE EXPORTED ON OR AFTER JANUARY 1, 1996
AND ON OR BEFORE DECEMBER 31, 1996.

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

SUGAR
BELGIUM
ALL FIRMS C-423-046 1/1/96 - 12/31/96 10.45 CENTS
PER POUND
SUGAR
DENMARK
ALL FIRMS C-409-046 1/1/96 - 12/31/96 10.45 CENTS
PER POUND
SUGAR
FRANCE
ALL FIRMS C-427-046 1/1/96 - 12/31/96 10.45 CENTS

PER POUND
SUGAR
UNITED KINGDOM
ALL FIRMS C-412-046 1/1/96 - 12/31/96 10.45 CENTS
PER POUND

5. THE SUSPENSION OF LIQUIDATION ORDERED FOR THE MERCHANDISE
LISTED ABOVE EXPORTED ON OR AFTER JANUARY 1, 1996 AND ON OR
BEFORE DECEMBER 31, 1996 IS LIFTED. THE SUSPENSION OF
LIQUIDATION FOR ALL SHIPMENTS OF THE MERCHANDISE LISTED ABOVE
EXPORTED AFTER DECEMBER 31, 1996 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 DUTIES BEFORE
THE DATE OF PUBLICATION OF THE 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 APPROPRIATE
SUPERVISORY CHANNELS, IMPORT OPERATIONS,
ANTIDUMPINGGCOUNTERVAILING DUTY, USING THE ATTRIBUTE "HQ OAB."
THE IMPORTING PUBLIC AND OTHER INTERESTED PARTIES SHOULD
CONTACT ANNE D'ALAURO OF THE OFFICE OF CVD/AD ENFORCEMENT
VI, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION,
U.S. DEPARTMENT OF COMMERCE, (202) 482-2786.

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

PAUL SCHWARTZ