MESSAGE NO: 8336204 DATE: 12/1/2008

CATEGORY: ADA TYPE: LIQ

REFERENCE: 7059211 REFERENCE DATE: 02/28/2007

CASES: A-549-821

PERIOD COVERED: 01/26/2004 TO 07/31/2005

LIQ SUSPENSION DATE:

TO: DIRECTORS OF FIELD OPERATIONS, PORT DIRECTORS

FROM: DIRECTOR, SPECIAL ENFORCEMENT

RE: LIQUIDATION INSTRUCTIONS FOR POLYETHYLENE RETAIL, CARRIER BAGS FROM
THAILAND PRODUCED AND/OR EXPORTED BY, KING PAC INDUSTRIAL CO. LTD
(A-549-821)

THERE ARE NO RESTRICTIONS ON THE RELEASE OF THE INFORMATION

CONTAINED IN THIS E-MAIL MESSAGE.

1\. ON 08/28/2008, THE U.S. COURT OF INTERNATIONAL TRADE (CIT)

ISSUED A FINAL DECISION IN THE CASE OF UNIVERSAL POLYBAG

CO.,LTD., ET AL. V. UNITED STATES, CONSOLIDATED COURT NO.

07-00043 (ON 03/14/2007 THE CIT ORDERED THAT COURT NOS.

07-00043,

07-00049, AND 07-00054 BE CONSOLIDATED UNDER CONSOLIDATED NO.

07-00043). AS A RESULT OF THIS DECISION, THE INJUNCTION TO WHICH

MESSAGE 7059211,DATED 02/28/2007, REFERS ENJOINING LIQUIDATION OF

ENTRIES WHICH ARE SUBJECT TO THE ANTIDUMPING DUTY ORDER ON

POLYETHYLENE RETAIL CARRIER BAGS FROM THAILAND FOR THE PERIOD

01/26/2004 THROUGH 07/31/2005 PRODUCED AND/OR EXPORTED BY KING

PAC INDUSTRIAL CO., LTD. (AKA KING PAK INDUSTRIAL CO., LTD.),

DPAC INDUSTRIAL CO., LTD. (AKA SIAM ZIP), ZIPPAC CO.,LTD. (AKA

ZIP-PAC, CO., LTD, AKA ZIP PAC CO., LTD.), OR KING BAG CO., LTD.,

DISSOLVED ON 10/28/2008.

2\. FOR ALL SHIPMENTS OF POLYETHYLENE RETAIL CARRIER BAGS FROM

THAILAND PRODUCED AND/OR EXPORTED BY KING PAC INDUSTRIAL CO.

LTD.

(AKA KING PAK INDUSTRIAL CO., LTD.), DPAC INDUSTRIAL CO., LTD.

(AKA SIAM ZIP), ZIPPAC CO., LTD. (AKA ZIP-PAC, CO., LTD, AKA ZIP

PAC CO., LTD.), OR KING BAG CO., LTD., AND ENTERED, OR WITHDRAWN

FROM WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD 01/26/2004

THROUGH 07/31/2005, ASSESS AN ANTIDUMPING LIABILITY OF 122.88

PERCENT OF THE ENTERED VALUE. ENTRIES MAY HAVE BEEN MADE UNDER

A-549-821-005 OR A-549-821-000.

3\. IF A BOND OR CASH DEPOSIT WAS COLLECTED AS SECURITY FOR AN

ESTIMATED ANTIDUMPING DUTY FOR ANY SHIPMENT OF MERCHANDISE

DESCRIBED IN PARAGRAPH 2 THAT WAS ENTERED, OR WITHDRAWN FROM

WAREHOUSE, FOR CONSUMPTION DURING THE PERIOD 01/26/2004 THROUGH

07/23/2004, ASSESS A DUMPING LIABILITY EQUAL TO 122.88 PERCENT OF

THE ENTERED CUSTOMS VALUE OR EQUAL TO THE AMOUNT OF THE BOND OR

CASH DEPOSIT, WHICHEVER IS LESS.

4\. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF

SUSPENSION OF LIQUIDATION OF ENTRIES OF SUBJECT MERCHANDISE

DURING THE PERIOD 01/26/2004 THROUGH 07/31/2005. YOU SHALL,

UNLESS OTHERWISE INSTRUCTED, CONTINUE TO COLLECT CASH DEPOSITS OF

ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT

RATES.

5\. THERE ARE NO INJUNCTIONS APPLICABLE TO THE ENTRIES COVERED BY

THIS INSTRUCTION.

6\. 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 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 WHICH IS 08/09/2004. 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\. 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 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.

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 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 O5:CC).

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

CONTAINED IN THIS E-MAIL MESSAGE.

DAVID M. GENOVESE