H302524

90 K Street, N.E., Washington, D.C. 20229-1177 U.S. Customs and Border Protection HQ H302524 March 26, 2021 LIQ 4-01, 4-02 OT:RR:CTF:ER H302524 CC Center Director Industrial and Manufacturing Materials Center of Excellence and Expertise (CEE) U.S. Customs and Border Protection JFK Airport, Bldg. #77 Jamaica, N.Y. 11430 Attn: Joanne Tesoriero, Supervisory Import Specialist Re: Application for Further Review of Protest number 1703-2016-100470; Multilayered Wood Flooring from the People’s Republic of China; Antidumping and Countervailing Duties; Complete Flooring Supply Corporation Dear Center Director: This is in response to the application for further review (“AFR”) of Protest Number 1703-2016-100470 forwarded to our office on January 28, 2019. The protesting party is Complete Flooring Supply Corporation (“CFS”), the importer of record on the relevant entries and self-described “wholesale distributor of high-end affordable hard surface flooring.” CFS protests the liquidation and assessment of antidumping duties (“ADs”) and countervailing duties (“CVDs”) plus interest with respect to 125 entries of wood flooring products. FACTS: From January 2, 2013 to November 27, 2013, Protestant CFS entered 120 entries of wood flooring. According to records in CBP’s Automated Commercial Environment (“ACE”) and other documents filed by CFS, the entries listed the PRC as the country of origin and exporting country and commercial invoices show that CFS purchased the merchandise from Shanghai Lairunde. In addition, the manufacturer’s identification code (“MID”) listed on the entries was associated with Shanghai Lairunde. All entries listed an AD case number of A-570-970-062, the case number the Department of Commerce (“Commerce”) assigned when Shanghai Lairunde was both exporter and producer. All entries also included the CVD case number C-570-971-000. From December 4 to 26, 2013, CFS entered an additional five entries of wood flooring that also listed the PRC as the country of origin and exporting country, included AD case number A-570-970-062 and CVD case number C-570-971-000, and listed a MID associated with Shanghai Lairunde. On September 9 and 16, 2016, CBP liquidated Protestant’s 120 entries at the AD rate of 13.74 percent and CVD rate of 1.38 percent. On December 28, 2016, CFS filed the instant protest protesting the liquidation of the 125 entries described above. On the last page of their Memorandum in support of the protest, CFS alleged that “the calculation of duties and interest owed on some of the subject entries, as presented in bills issued to CFS by CBP, in [sic] incorrect.” CFS did not indicate that the calculations on “all” of the subject entries were incorrect, only that calculations on “some of the subject entries” were incorrect. CFS also did not identify which of the 125 entries protested were correctly or incorrectly calculated or how CBP had allegedly miscalculated the duties and interest owed. CBP requested, through CFS’ counsel, that CFS identify the entries and the errors specifically. CFS declined to do so. On May 3, 2019, CBP liquidated Protestant’s five December 2013 entries and assessed antidumping duty of 17.37 percent and CVD at 1.38 percent of the entered value. Antidumping Case A-570-970 In December 2011, the U.S. Department of Commerce (“Commerce”) published an AD order for case number A-570-970, Multilayered Wood Flooring From the People’s Republic of China: Amended Final Determination of Sales at Less Than Fair Value, 76 Fed. Reg. 76,690 (December 8, 2011). Entries of multilayered wood flooring (“MLWF”) from the People’s Republic of China (“PRC”) produced and exported by Shanghai Lairunde Wood Co., Ltd. (“Shanghai Lairunde”), were assigned a weighted-average dumping margin of 3.30 percent. Id. at 76,693. Commerce sent CBP Message No. 1349303 on December 15, 2011, which included instructions to CBP to collect cash deposits of 3.30 percent for entries of MLWF exported and produced by Shanghai Lairunde. In July 2015, Commerce completed its final determination in case A-570-970 and published Multilayered Wood Flooring From the People's Republic of China: Final Results of Antidumping Duty Administrative Review and Final Results of New Shipper Review; 2012-2013, covering the period from December 1, 2012, through November 30, 2013. 80 Fed. Reg. 41,476 (July 15, 2015). As part of the final result determination of its administrative review, Commerce assigned a 13.74 percent weighted-average dumping margin to entries of MLWF exported by Shanghai Lairunde during the period of review. Id. at 41,478. On August 7, 2015, in accordance with its July 15, 2015, final result determination, Commerce issued Message No. 5219301 for A-570-970, which included instructions that liquidate entries covering shipments of MLWF from the PRC exported by Shanghai Lairunde and entered, or withdrawn from warehouse, for consumption during the period December 1, 2012, through November 30, 2013, and CBP assess an antidumping liability equal to 13.74 percent of the entered value of subject merchandise. CVD Case C-570-971 In May 2016, Commerce completed its administrative review in C-570-971 and published Multilayered Wood Flooring From the People's Republic of China: Final Results and Partial Rescission of Countervailing Duty Administrative Review; 2013 for the period of review from January 1, 2013, through December 31, 2013. 81 Fed. Reg. 32,291 (May 23, 2016). As part of its final results determination, Commerce assigned to Shanghai Lairunde as a producer/exporter a final 1.38 percent net subsidy rate. Id. at 32,293. On July 20, 2016, following its final results determination, Commerce sent CBP Message No. 6202303 for case C-570-971, which included instructions that CBP liquidate all shipments of MLWF from the PRC entered or withdrawn from warehouse, for consumption on or after January 1, 2013, and on or before December 31, 2013, produced/exported by Shanghai Lairunde, at a 1.38% subsidy rate of the entered value. ISSUE Whether CBP liquidated the entries entered by CFS in accordance with Commerce’s instructions. LAW AND ANALYSIS As an initial matter, we note that the liquidation of the 120 entries entered by CFS between January and November 2013 is a protestable matter under 19 U.S.C. § 1514(a)(5) and 19 C.F.R. § 174.11(b)(5). In this case, CBP liquidated those entries on September 9, 2016, or September 16, 2016. CFS timely filed the protest with respect to the 120 entries on December 28, 2016, within the 180-day filing deadline set forth by 19 U.S.C. § 1514(c)(3)(A) and 19 C.F.R. § 174.12(e)(1). The Center of Excellence and Expertise for Industrial and Manufacturing Materials subsequently forwarded the protest to this office for further review. The criterion for further review has been satisfied because this matter involves questions of fact which have not been ruled upon by CBP or the courts. See 19 C.F.R. §§ 174.24(b), 174.26(b)(1)(iv). However, CFS’ may not protest liquidation of the five entries it entered in December 2013, before the date of liquidation of those entries. Subsection 1514(c)(3) of Title 19 U.S.C. sets forth unambiguous rules for when a protest may be filed: [a] protest of a decision, order, or finding described in subsection (a) shall be filed with the Customs Service within 180 days after but not before— date of liquidation or reliquidation, or (B) in circumstances where subparagraph (A) is inapplicable, the date of the decision as to which protest is made. 19 U.S.C. § 1514(c)(3) (emphasis added). Thus, the statute prohibits a protest from being filed before the date of liquidation or reliquidation or the date of a CBP decision. Id. § 1514(c)(3)(A). In this case, CFS filed its protest on December 28, 2016, before the liquidation of the December 2013 entries on May 3, 2019 and the language of 19 U.S.C. § 1514(c)(3)(A) provides that CFS cannot protest with respect to those five entries. Accordingly, we do not address these entries. Another prelimina

CBP liquidated the entries entered in accordance with Commerce’s instructions. Accordingly, Protest 1703-2016-100470 should be DENIED.In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Sixty days from the date of the decision, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.Sincerely,Craig T. Clark, Director Commercial and Trade Facilitation Division