Misclassification Used to Evade AD Duties, CBP Finds

Friday, June 01, 2018
Sandler, Travis & Rosenberg Trade Report

In a final determination under the Enforce and Protect Act, U.S. Customs and Border Protection has found substantial evidence that a U.S. company evaded the antidumping duty order on oil country tubular goods from Vietnam. CBP found that OCTG pup joints imported from Vietnam were steel OCTG tubing that was misidentified as upper extension nipples, misclassified under HTSUS 8413.91.9080, and entered into the U.S. customs territory without the cash deposits prescribed under the AD order on OCTG from Vietnam.

As a result of this final determination, CBP will continue to (a) suspend liquidation for any entry of subject goods entered on or after July 18, 2017, (b) extend the period for liquidation of all unliquidated entries entered before that date, (c) require live entry, which requires the importer to post the applicable cash deposit rate (currently 111.47 percent) prior to entry release, and (d) evaluate the continuous bonds of the importer. CBP also said it could pursue additional enforcement actions or penalties as appropriate.

The EAPA, part of the Trade Facilitation and Trade Enforcement Act, gives CBP a significantly expanded role in investigating AD/CV duty evasion and the authorities to match. Under CBP regulations implementing the EAPA any interested party, including competing importers and federal government agencies, may submit allegations that AD/CV duties are being evaded; e.g., through misrepresentation of the goods’ true country of origin, false or incorrect shipping and entry documentation, or misreporting of the goods’ physical characteristics. CBP has broad authority to conduct investigations of these claims and can impose initial remedial measures that could interrupt a supply chain in as little as 90 days.

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