HQ 224627 - Application For Further Review of Protest 2704-92-100627 concerning the assessment of antidumping duties (ADD) and interest and deemed liquidation; Section 751(a) of the Tariff Act of 1930, as amended by section 611(a)(2)(A) of the Tariff and Trade Act of 1984; 19 U.S.C. 1504(d); Kern-Liebers USA, Inc. v. United States, CIT Slip. Op. 95-50 (March 23, 1995); Nunn-Bush and Weyco Group, Inc. United States, 16 CIT 45, 784 F. Supp. 892 (1992). - United States International Trade Commision Rulings

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HQ 224627

December 23, 1996

LIQ-4-01 RR:IT:EC 224627

CATEGORY: ENTRY

Port Director of Customs
U.S. Customs Service
300 South Ferry Street
Terminal Island CA 90731

RE: Application For Further Review of Protest 2704-92-100627 concerning the assessment of antidumping duties (ADD) and interest and deemed liquidation; Section 751(a) of the Tariff Act of 1930, as amended by section 611(a)(2)(A) of the Tariff and Trade Act of 1984; 19 U.S.C. 1504(d); Kern-Liebers USA, Inc. v. United States, CIT Slip. Op. 95-50 (March 23, 1995); Nunn-Bush and Weyco Group, Inc. United States, 16 CIT 45, 784 F. Supp. 892 (1992).

Dear Sir:

This Office has received the above-referenced application for further review (AFR) of the protest as provided for under Customs regulations. We have considered the protest and have made the following decision.

FACTS:

The televisions were made by Victor Company of Japan (JVC) and were entered on September 14, 1987. The export invoice in the entry was issued by Sigma (Japan) Ltd. The entry contains an antidumping reimbursement certification in which the importer asserts that Sigma was the importer.

The entry papers contain several handwritten annotations to antidumping case A-588-015-014. Block 34 of the entry summary form (CF 7501) for each line item opposite the antidumping case number the figure "0.00%" as the applicable rate of duty. The entry summary contains a typed annotation which states that the entry was liquidated pursuant to message 1207115 of July 26, 1991. The entry was liquidated on October 18, 1991.

A Federal Register notice (50 FR 24278) on June 10, 1985 relating to the original finding of dumping published on March 10, 1971 (36 FR 4597) published the final results of an administrative review for the period from April 1, 1980 through March 31, 1981. That notice found a dumping margin of 0.28 for Victor and imposed an estimated duty deposit requirement for future entries but waived its collection under the de minimis concept.

The pertinent part of message 1207115 of July 26, 1991 provides:

6. Final results of Commerce reviews of the following companies have been published in various Federal Register notices for the periods listed and there are no injunctions barring liquidation. a. For all shipments of Japanese television receiving sets manufactured or exported by
the following firms and entered, or withdrawn from warehouse, for consumption during the periods indicated, assess a dumping liability equal to the indicated percentage of the U.S. price. U.S. price is equal to the higher of the invoice price or the entered value less all deductions necessary to arrive at an ex-factory, packed price.

% Manufacturer Period Margin
(percent)

Exporter
xxx xxx x x x

Victor 03/01/87 - 02/28/90 35.40

There is some evidence that message 1207115 of July 26, 1991 was issued as the result of liquidation instructions that were issued by the Department of Commerce no later than July 23, 1991.

ISSUES:

Whether the liquidation of October 18, 1991 was correct in the assessment of antidumping duties and interest.

LAW AND ANALYSIS:

The subject entry was liquidated on October 18, 1991, with ADD and interest being assessed. This protest was timely filed within 90 days of the liquidation date on January 13, 1992.

The decision in Nunn Bush and Weyco Group, Inc. v. U.S., 784 F. Supp. 892, 16 CIT 45 (1992) controls. Since the Customs records show that the suspension had to have been lifted before the fourth-year anniversary of the entry date, the liquidation on October 18, 1991, that is, after the fourth anniversary, was voidable when timely protested.

The next issue concerns the words of 19 U.S.C. 1504(d), "... shall be deemed liquidated at the rate of duty, value, quantity and amount of duty asserted at the time of entry by the importer . . . " The decision in the case of Wolff Shoe Co. v. U.S., CIT. Slip. Op. 96-138 (August 16, 1996) 30:36 Cust. Bull. 118, cross appeals pending, Nos. 97-1049 and 97-xxx concerned entries that were deemed liquidated as a result of 19 U.S.C. 1504(d). In that case, the importer contended that Customs demanded the cash deposit and that the importer actually did not make any assertion with respect to countervailing duties. Therefore, according to the importer, the entries became deemed liquidated without any countervailing duties and a refund of the cash deposit was due. The court rejected the importer's argument and held that where the importer was required to make and did make a cash deposit of estimated countervailing duties, the rate asserted at the time of entry for purposes of 1504(d) was the cash deposit. 30:36 Cust. Bull. at 123. We believe this principle applies equally in this protest, and accordingly, we conclude that the importer asserted antidumping duties at the cash deposit rate which was required and deposited upon entry, which was 0.00%, and the entry became deemed liquidated with zero antidumping duties.

Because of these considerations the other issues raised need not be considered.

HOLDING:

The protest is granted to the extent that there was a deemed liquidation and the amount of antidumping duty that was asserted at the time of entry was 0.00%.

In accordance with Section 3A (11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

Director
International Trade Compliance
Division

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