HQ 225340: Protest 2704-91-102695; Antidumping Duties; Deemed Liquidation; Time for Liquidation after Removal of Suspension of Liquidation; Nunn Bush Shoe Co. v. United States; 19 U.S.C. 1504(d); 19 U.S.C. 1514 Dear Sir:

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 225340

                        December 23, 1994

LIQ-4-01-CO:R:C:E 225340 PH

CATEGORY:  Liquidation

District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
San Pedro, California 90731

RE:  Protest 2704-91-102695; Antidumping Duties; Deemed
     Liquidation; Time for Liquidation after Removal of
     Suspension of Liquidation; Nunn Bush Shoe Co. v. United
     States; 19 U.S.C. 1504(d); 19 U.S.C. 1514
 
Dear Sir:

The above-referenced protest was forwarded to this office for
further review.  Our decision follows.

FACTS:

According to the file, on August 8, 1984, the importer entered
certain merchandise (certain coils of wire rods of iron or steel)
from Spain.  Countervailing duties in the amount of $305,895.04
(at a duty rate of 17.13%) were deposited at the time of entry
and no antidumping duties were deposited at that time.  The
protestant acted as surety for the entry.

The merchandise under consideration was the subject of an
antidumping investigation (case A-469-008) (Notice of Preliminary
Determination published in the Federal Register of May 8, 1984
(49 FR 19547)) and a countervailing duty order (case C-469-009)
(Notice published in the Federal Register of July 10, 1984 (49 FR
28088)).  In the former document (i.e., the May 8, 1984, Federal
Register notice) it was stated that Customs was being directed to
suspend liquidation of all entries of the merchandise under
consideration entered or withdrawn from warehouse, for
consumption, on or after the date of publication.  In a telex
dated November 14, 1986 (No. 14795), the suspension of
liquidation for the entry under consideration, on the basis of
the antidumping investigation, was lifted, effective
"immediate[ly]".  Authorization to proceed with liquidation of
the entry under consideration, suspended on the basis of the
countervailing duty order, was received by Customs from the
Department of Commerce in instructions dated December 23, 1986.

According to the file, the entry under consideration was not
liquidated until December 21, 1990, and liquidation was not
extended (see 19 U.S.C. 1514(b)) after the lifting of the suspen-
sion of liquidation under the antidumping and countervailing
orders.  The liquidated entry included antidumping duties of
$452,324.90 and an increase in countervailing duties of
$123,393.97.  Interest was assessed on the increase in
countervailing duties.  On April 2, 1991, demand for payment of
the increased antidumping and countervailing duties, with
interest on the latter (totaling $694,424.97) was made on the
protestant surety.  The demand also included $12,668.98 in
interest on the unpaid bill.

On May 29, 1991, the protestant filed the protest under
consideration.  The basis for the protest is substantively
similar to that stated in two similar protests (2704-91-102696
and 2704-91-102697) described and ruled upon in our rulings
225341 and 225343, respectively.

Further review for the protest was requested and granted.

ISSUE:

May the protest in this case be granted?

LAW AND ANALYSIS:

Initially, we note that the protest was timely filed (i.e.,
within 90 days of the demand upon the protestant surety; see 19
U.S.C. 1514(c)(2)) and the matter protested is protestable (see
19 U.S.C. 1514(a)(5)).  The certification that the protest is not
being filed collusively to extend another authorized person's
time to protest, as required for a protest by a surety (see 19
U.S.C. 1514(c)(2)), was provided.

Our analysis in this protest is the same as the decisions in the
above-noted similar protests (i.e., see our ruling 225341 and
225343, copies enclosed and incorporated into this ruling).  That
is, based on the "deemed liquidation" provision under the then
applicable law (19 U.S.C. 1504(d)) and the decision in Nunn Bush
Shoe Co. v. United States, 784 F. Supp. 892 (CIT 1992), the entry
must be deemed liquidation at the rate of duty, value, quantity,
and amount of duty asserted at the time of entry by the importer
of record.  See the cited rulings in regard to other issues
raised by this protest.

HOLDING:

The entry under consideration was deemed liquidated, pursuant to
19 U.S.C 1504 and Nunn Bush, supra, on the fourth-year
anniversary of the entry date (i.e., August 8, 1988).

The duty rates applicable to the protested entry, under the
"deemed liquidation" provision in section 1504, are those
asserted at the time of entry by the importer of record, i.e,
0.0% for the antidumping duties and 17.13% for the countervailing
duties.  Since the entry was deemed liquidated as entered and the
countervailing duties were deposited at the time of entry,
interest may not be charged on either the antidumping duties or
the countervailing duties. 

The protest (i.e., as to the demand on the surety for payment of
the antidumping duties, increased countervailing duties, and
interest) is GRANTED.  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, with the Customs Form 19, 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,




                           John Durant, Director
                           Commercial Rulings Division

Enclosures