MESSAGE NO: 7130201 DATE: 5/10/2007

CATEGORY: ADA TYPE: LIQ

REFERENCE: REFERENCE DATE:

CASES: A-570-504

PERIOD COVERED: 08/01/2006 TO 01/31/2007

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS, PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: RESCISSION OF NEW SHIPPER REVIEW OF ANTIDUMPING DUTY, ORDER ON
PETROLEUM WAX CANDLES FROM CHINA (A-570-504)

1\. THE NEW SHIPPER REVIEW OF THE ANTIDUMPING DUTY ORDER

ON PETROLEUM WAX CANDLES FROM THE PEOPLE\'S REPUBLIC OF

CHINA (A-570-504), COVERING THE PERIOD 08/01/2006 THROUGH

01/31/2007 HAS BEEN RESCINDED. IN ACCORDANCE WITH

SECTION 351.212(c) OF THE COMMERCE DEPARTMENT

REGULATIONS, YOU ARE TO ASSESS ANTIDUMPING DUTIES ON THIS

MERCHANDISE ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR

CONSUMPTION DURING THE PERIOD LISTED BELOW AT THE CASH

DEPOSIT RATE REQUIRED AT THE TIME OF ENTRY.

PETROLEUM WAX CANDLES FROM THE PEOPLE\'S REPUBLIC OF CHINA

(A-570-504), FOR THE PERIOD, 08/01/2006 THROUGH

01/31/2007, LIQUIDATE ALL ENTRIES PRODUCED/EXPORTED BY

THE FOLLOWING FIRM:

HANGZHOU FASHION LIVING CO., LTD.

2\. NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF

ENTRIES OF THE MERCHANDISE FOR THE COMPANY AND PERIOD

LISTED ABOVE OCCURRED WITH THE PUBLICATION OF THE

RESCISSION OF THE NEW SHIPPER REVIEW (72 FR 18629

(04/13/2007)). YOU SHALL CONTINUE TO COLLECT CASH

DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR THE

MERCHANDISE AT THE CURRENT RATES.

3\. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CUSTOMS AND

BORDER PROTECTION ON ENTRIES OF THIS MERCHANDISE IS

SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE TARIFF

ACT OF 1930. SECTION 778 REQUIRES THAT CBP PAYS INTEREST

ON OVERPAYMENTS. OR ASSESSES 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. 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.

4\. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CBP SHOULD

REQUIRE THAT THE IMPORTER PROVIDE A REIMBURSEMENT

STATEMENT AS DESCRIBED IN SECTION 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 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 RESPOND TO YOUR

FORMAL REQUEST FOR 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 O9:NDB).

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

INFORMATION.

CATHY SAUCEDA