MESSAGE NO: 8115204 DATE: 04 24 2008
CATEGORY: ADA TYPE: LIQ
REFERENCE: REFERENCE DATE:
CASES: A - 570 - 899 - -
- - - -
- - - -

PERIOD COVERED: 11 07 2005 TO

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS
PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTION FOR THE SCOPE RULING ON CERTAIN
ARTIST CANVAS FROM CHINA (A-570-899) TARA'S U.S. ORIGIN
CANVAS ASSEMBLED IN CHINA IS OUTSIDE SCOPE

1. THE COMMERCE DEPARTMENT(COMMERCE) RECEIVED A SCOPE RULING
REQUEST FROM TARA MATERIALS, INC. (TARA). COMMERCE ISSUED A
FINAL SCOPE RULING ON 04/10/2008, THAT TARAS U.S. - ORIGIN
COATED AND PRIMED ARTIST CANVAS ASSEMBLED IN THE PEOPLES
REPUBLIC OF CHINA (PRC) IS NOT WITHIN THE SCOPE OF THE
ANTIDUMPING DUTY ORDER COVERING CERTAIN ARTIST CANVAS FROM THE
PRC (A-570-899).

2. COMMERCE DETERMINED THAT TARAS U.S. - ORIGIN COATED AND
PRIMED ARTIST CANVAS ASSEMBLED IN THE PRC IS NOT
SUBSTANTIALLY TRANSFORMED IN THE PRC AND THEREFORE CONTINUES TO
BE U.S. - ORIGIN CANVAS. THEREFORE, TARAS U.S.-ORIGIN ARTIST
CANVAS IS NOT WITHIN THE SCOPE OF THE ANTIDUMPING DUTY ORDER
COVERING CERTAIN ARTIST CANVAS FROM THE PRC.

3. EFFECTIVE 04/10/2008, TERMINATE SUSPENSION AND LIQUIDATE ALL
UNLIQUIDATED ENTRIES, ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR
CONSUMPTION ON OR AFTER 11/07/2005 OF TARAS U.S. - ORIGIN
COATED AND PRIMED ARTIST CANVAS ASSEMBLED IN THE PRC LISTED
ABOVE.

4. REFUND ANY CASH DEPOSITS WITH INTEREST AND RELEASE ANY BONDS
RELATING TO TARAS U.S.- ORIGIN COATED AND PRIMED ARTIST CANVAS
ASSEMBLED IN THE PRC LISTED ABOVE.

5. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF
SUSPENSION OF LIQUIDATION OF ENTRIES OF TARAS U.S.- ORIGIN

COATED AND PRIMED ARTIST CANVAS ASSEMBLED IN THE PRC ENTERED OR
WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION ON OR AFTER 11/07/
2005.

6. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CUSTOMS AND BORDER
PROTECTION (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 UNDER PAYMENTS, 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 WHICH IS JUNE 1, 2006. 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
EFFECT UNDER SECTION 6621 OF THE INTERNAL REVENUE CODE OF 1954
FOR SUCH PERIOD.

7. CONTINUE TO SUSPEND LIQUIDATION OF ENTRIES OF CERTAIN ARTIST
CANVAS SUBJECT TO THE ANTIDUMPING DUTY ORDER COVERING CERTAIN
ARTIST CANVAS FROM THE PRC.


8. 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
OPERATIONS, IMPORT ADMINISTRATION, INTERNATIONAL TRADE
ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984
OR (202) 482-3577 RESPECTIVELY (GENERATED BY O8:HL).

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

DAVID M. GENOVESE