1. On 08/08/2018 (83 FR 39054), Commerce published in the Federal Register the Notice of Court Decision Not in Harmony with Final Determination of Investigation and Notice of Amended Final Results in the antidumping duty investigation of certain corrosion-resistant steel products (corrosion resistant steel) from the Republic of Korea (Korea). See message 8241308, dated 08/29/2018, with an effective date of July 2, 2018.

2. Title 19 U.S.C. 1520(a)(4) authorizes refunds prior to liquidation whenever an importer of record declares or it is ascertained that excess duties, fees, charges, or exactions have been deposited or paid. In accordance with 19 U.S.C. 1520(a)(4), CBP is authorized to grant a refund, if requested by the importer, of cash deposits for entries of corrosion resistant steel from Korea from the entities listed in paragraph 4 below, which were entered, or withdrawn from warehouse, for consumption during the period 07/02/2018 (the effective date of the Court decision) through 08/28/2018 (day before the date of the message directing CBP about the change in the cash deposit rate).

3. The refund amount will be calculated by determining the difference between the amount of cash deposits paid as a result of the application of the final determination rate and the amount due as a result of the application of the amended final determination.

4. Listed below are the deposit rates that were assigned to certain firms in the final determination. See message 6216303, dated 08/03/2016. In addition, listed below are the amended deposit rates assigned in the amended final determination (see message number 8241308 dated 08/29/2018):

Producer and/or Exporter: All-Others
Case number: A-580-878-000
Final determination rate: 28.27%
Amended final determination rate: 8.31%

Producer and/or Exporter: Hyundai Steel Company
Case number: A-580-878-002
Final determination rate: 47.79%
Amended final determination rate: 7.88%

5. Do not liquidate entries of corrosion resistant steel from Korea produced and/or exported by the entities listed in paragraph 4 above until specific liquidation instructions are issued.

6. The assessment of antidumping duties by CBP on shipments or entries of this merchandise is subject to the provisions of section 778 of the Tariff Act of 1930, as amended. 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 07/02/2018, the effective date of the Court decision through 08/28/2018, the day before the date of posting of the amended cash deposit instructions (see message 8241308). 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 by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, at (202) 482-0984. CBP ports should submit their inquiries through authorized CBP channels only. (This message was generated by O#VII:EB.)

8. There are no restrictions on release of this information.

Alexander Amdur