MESSAGE NO: 7026202 DATE: 1/26/2007

CATEGORY: ADA TYPE: LIQ

REFERENCE: REFERENCE DATE:

CASES: A-583-831

PERIOD COVERED: 07/01/2004 TO 06/30/2005

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS, PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR STAINLESS STEEL SHEET &, STRIP IN COILS
FROM TAIWAN PROD\'D OR EXP\'D BY VARIOUS, COMPANIES
(A-583-831-000/007/008/010/011/012)

1\. FOR ALL SHIPMENTS OF STAINLESS STEEL SHEET AND STRIP IN

COILS FROM TAIWAN PRODUCED OR EXPORTED BY THE COMPANIES LISTED

BELOW, ENTERED OR WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION

DURING THE PERIOD 07/01/2004 THROUGH 06/30/2005, ASSESS AN

ANTIDUMPING LIABILITY OF 21.10 PERCENT OF THE ENTERED VALUE.

COMPANY CASE NUMBER

TANG ENG IRON WORKS COMPANY, LTD. A-583-831-007

PFP TAIWAN CO., LTD. A-583-831-008

YIEH TRADING CORPORATION (AKA YIEH CORP.) A-583-831-010

GOANG JAU SHING ENTERPRISE CO., LTD. A-583-831-011

CHIEN SHING STAINLESS STEEL COMPANY, LTD. A-583-831-012

PLEASE NOTE THAT THE COMPANIES LISTED ABOVE DID NOT HAVE

COMPANY-SPECIFIC CASE NUMBERS OVER THE ENTIRE PERIOD FOR WHICH

THESE

LIQUIDATION INSTRUCTIONS ARE BEING ISSUED. THUS, DURING THE

PERIOD 07/01/2004 THROUGH 06/30/2005, ENTRIES OF STAINLESS

STEEL

SHEET AND STRIP IN COILS FROM TAIWAN PRODUCED OR EXPORTED BY

ANY

OF THE COMPANIES LISTED ABOVE MAY HAVE ENTERED UNDER ONE OF

THE

COMPANY-SPECIFIC CASE NUMBERS LISTED ABOVE, MAY HAVE ENTERED

UNDER CASE NUMBER A-583-831-000, OR MAY HAVE ENTERED UNDER

OTHER

CASE NUMBERS.

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

ENTRIES OF SUBJECT MERCHANDISE DURING THE PERIOD 07/01/2004

THROUGH 06/30/2005 OCCURRED WITH THE PUBLICATION OF THE FINAL

RESULTS OF ADMINISTRATIVE REVIEW (71 FR 75504) ON 12/15/2006.

FOR ALL OTHER SHIPMENTS OF STAINLESS STEEL SHEET AND STRIP IN

COILS FROM TAIWAN YOU SHALL, UNLESS OTHERWISE INSTRUCTED,

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 (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 AND

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. 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.

4\. UPON ASSESSMENT OF ANTIDUMPING DUTIES, CBP SHOUL 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 THE 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 O4: MB).

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

INFORMATION.

CATHY SAUCEDA