MESSAGE NO: 8094210 DATE: 04 03 2008
CATEGORY: ADA TYPE: LIQ
REFERENCE: 6234214 REFERENCE DATE: 08 22 2006
CASES: A - 588 - 831 - -
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PERIOD COVERED: 01 01 2000 TO 03 14 2006

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR GRAIN-ORIENTED ELECTRICAL
STEEL FROM JAPAN (A-588-831)
(LIQUIDATE ALL ENTRIES)

1. ON 10/10/2007, THE U.S. COURT OF INTERNATIONAL TRADE (CIT),
MANDATED BY THE COURT OF APPEALS FOR THE FEDERAL CIRCUIT
(CAFC), DISMISSED THE CASE OF NIPPON STEEL V. UNITED STATES,
COURT NO. 01-103. THE 90-DAY PERIOD FOR PARTIES TO FILE AN
APPEAL OF THE CAFC?S DECISION WITH THE SUPREME COURT ENDED ON
JANUARY 8, 2008. AS A RESULT OF THE CIT?S DISMISSAL AND LAPSE
OF THE 90-DAY TIME PERIOD FOR APPEAL, THE INJUNCTION TO WHICH
MESSAGE NUMBER 2009203 (01/09/2002) AND MESSAGE NUMBER 6234214
(08/22/2006) REFER ENJOINING LIQUIDATION OF ENTRIES SUBJECT TO
THE ANTIDUMPING DUTY ORDER ON GRAIN-ORIENTED ELECTRICAL STEEL
FROM JAPAN FOR THE PERIOD ON OR AFTER 01/01/2000 AND BEFORE
03/14/2006, MANUFACTURED AND/OR EXPORTED BY EITHER NIPPON STEEL
CORPORATION OR BY KAWASAKI STEEL CORPORATION, DISSOLVED ON
10/10/2007. BECAUSE NO ADMINISTRATIVE REVIEWS WERE CONDUCTED
FOR ANY PERIODS OVERLAPPING WITH THE INJUNCTION TIME PERIOD
(I.E., 01/01/2000 THROUGH 03/13/2006), LIQUIDATE ALL REMAINING
ENTRIES OF GRAIN-ORIENTED ELECTRICAL STEEL FROM JAPAN AT THE
DEPOSIT RATES AS ENTERED FOR THE PERIOD ON OR AFTER 01/01/2000
AND BEFORE 03/14/2006.

2. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF
SUSPENSION OF LIQUIDATION OF ALL PREVIOUSLY ENJOINED ENTRIES OF
SUBJECT MERCHANDISE FOR THE PERIOD FROM 01/01/2000 THROUGH
03/13/2006. INSTRUCTIONS REGARDING THE REVOCATION OF THE
ANTIDUMPING DUTY ORDER ON GRAIN-ORIENTED ELECTRICAL STEEL FROM
JAPAN (71 FR 15376, 03/28/2006) AS OF 03/14/2006, AND THE

RELEASING OF ALL BONDS AND REFUNDING OF ALL CASH DEPOSITS WITH
INTEREST, FOR ENTRIES ON OR AFTER 03/14/2006, WERE ISSUED WITH
MESSAGE NUMBER 6235203 (08/23/2006).

3. THE ASSESSMENT OF ANTIDUMPING DUTIES BY U.S. CUSTOMS AND
BORDER PROTECTION (CBP) ON ENTRIES OF THIS MERCHANDISE IS
SUBJECT TO THE PROVISIONS OF SECITON 778 OF THE TARIFF ACT OF
1930. SECTION 778 REQUIRES THAT CBP PAY INTEREST ON
OVERPAYMENTS AND 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 PAYMENT OF ESTIMATED ANTIDUMPING
DUTIES IS REQUIRED THROUGH THE DATE OF LIQUIDATION. THE RATE
AT WHICH SUCH INTEREST IS PAYABLE IS THE RATE IN EFECT UNDER
SECTION 6621 OF THE INTERNAL REVENUE CODE OF 1954 FOR SUCH
PERIOD.

4. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CBP SHOULD REQUIRE
THAT THE IMPORTER PROVIDE A REIMBURSEMENT STATEMENT AS
DESCRIBED IN SECITON 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 MANUFACTURER,
PRODUCER, SELLER, OR 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 PROVIDE THE REIMBURSEMENT STATEMENT PRIOR TO
LIQUIDATION, CBP SHOULD PRESUME REIMBURSEMENT AND DOUBLE THE
ANTIDUMPING DUTIES DUE.

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
06:GC).

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

DAVID M. GENOVESE