H318654

HQ H318654 July 6, 2023 OT:RR:CTF:EPDR H318654 IPW CATEGORY: ENTRY Port Director U.S. Customs and Border Protection 1 World Trade Center, Suite 741 Long Beach, CA 90831 Attn.: Mandy Quinsey, Supervisory Import Specialist RE: Application for Further Review of Protest number 2704-18-101934; Wooden Bedroom Furniture from the People’s Republic of China; Antidumping Duties; Inter Continent Exports LLC. Dear Port Director: This is in response to the application for further review (“AFR”) of Protest Number 2704-18-101934, forwarded to our office on December 10, 2018. The protesting party is Inter Continent Exports LLC (“Inter Continent” or “protestant”), the importer of record on the relevant entries. Inter Continent protests the assessment of antidumping duties (“ADDs”) with respect to eighteen entries of furniture from the People’s Republic of China (“PRC”). FACTS: Between January 2 and February 12, 2016, Inter Continent entered the eighteen entries at issue in this Protest. The eighteen entries contained fifty-two different types of furniture purchased by Inter Continent from U-Rich Furniture LTD (“U-Rich”) who exported the furniture in 2015. Inter Continent entered the shipments as Type 03 entries as subject to the U.S. Department of Commerce’s (“Commerce’s”) AD order regarding wooden bedroom furniture From the People’s Republic of China PRC (“WBF Order”) issued on January 4, 2005, pursuant to Case No. A-570-890. Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Wooden Bedroom Furniture from the People’s Republic of China, 70 Fed. Reg. 329 (Jan. 4, 2005). On September 14, 2011, Commerce instructed the U.S. Customs and Border Protection (“CBP”) to collect cash deposits at 6.68 percent for merchandise subject to the WBF Order exported by U-Rich. Message No. 1257302. On February 22, 2018, Commerce notified CBP that U-Rich was no longer eligible for a separate rate and was a part of the PRC-wide entity. Message No. 8053302. Accordingly, the cash deposit rate for U-Rich was revised to 216.01 percent for subject merchandise entered, or withdrawn from warehouse, for consumption during the period 01/01/2016 through 12/31/2016. Id. On March 1, 2018, Commerce instructed CBP to assess AD duties equal to 216.01 percent for all shipments of wooden bedroom furniture from the PRC exported by U-Rich and entered, or withdrawn from warehouse, for consumption during the period of January 1, 2016, through December 31, 2016. Message No. 8060305. Based on this instruction, on June 15, 2018, CBP liquidated the relevant merchandise in all eighteen entries with AD duties at 216.01 percent of entered value. Inter Continent protests the assessment of AD duties on the grounds that the merchandise exported by U-Rich is out of the scope of the WBF Order. The merchandise, model number, and description of the fifty-two pieces, as described in the catalogues and invoices provided by Inter Continent, are as follows: The After Eight King Upholstered Headboard, 19014-88, the After Eight King Upholstered Headboard, 19014-14, and the After Eight Queen Upholstered Headboard, 19012-88, are wooden headboards to a bed that features a mix of upholstered cushions and exposed wood. The After Eight Studio Vinyl Panel Eastern King Upholstered Footboard, Z9021627A01-16, is an upholstered footboard to an eastern king-sized bed that features a mix of upholstered cushions and exposed wood. The Platine de Royale Queen Panel Headboard, 09012-101, the Platine de Royale Queen Panel Headboard, 09012R-101, the Platine de Royale King Panel Headboard, 09014-101, the Platine de Royale King Panel Headboard, 09014R-101, and the Platine de Royale King Panel Headboard, 09014BF-101, are wooden headboards to a bed that is mostly upholstered in foil print velvet but is bordered by decorative non-upholstered wood trim wrapped in platinum leaf. The Platine de Royale Queen Panel Footboard, 09022-101, the Platine de Royale King Panel Footboard, 09024-101, and the Platine de Royale King Panel Footboard, 09024BF-101, are wooden footboards to a bed that is mostly upholstered in foil print velvet but is bordered by decorative non-upholstered wood trim wrapped in platinum leaf. The Platine de Royale Queen Rails & Wood slats, 09032-101, the Platine de Royale Cal. King Rails & Wood Slats Antique Platinum, 09034BF-101, the Platine de Royale E. King Rails & Wood Slats, 09037-101, and the Platine de Royale E. King Rails & Wood Slats, 09037BF-101, are wooden side rails to a bed that is mostly upholstered in foil print velvet but is bordered by decorative non-upholstered wood trim wrapped in platinum leaf. The Windsor Court California King Rails & Wood Slats, 70034-54, are wooden side rails to a wooden bed that is not covered by any upholstery. The Tuscano Leather Panel w/ Back Panel King Mansion Headboard, Z34014A04-34, is a leather panel that fits into a wooden headboard and is bordered by wood trim. The After Eight 2 Door Chest Base, 19070B-12, the After Eight 2 Door Chest Top, 19070T-12, the Platine de Royale 2 Door Chest Base, 09071B-201, and the Platine de Royale 2 Door Chest Top, 09071T-201, combine to form wooden cases that feature hinged doors fitted atop two drawers. The articles are described in the invoice and catalogue as bases and tops to a door chest. The Essex Manor Armoire Base, N76080B-57, and the Essex Manor Armoire Top, N76080T-57, combine to form a piece of wooden furniture that is 86’’ tall and has doors fitted atop an exterior drawer. The articles are described in the invoice and catalogue as a base and top to an armoire. The Platine de Royale 6 Drawer Chest Base, 09070B-201, and the Platine de Royale 6 Drawer Chest Top, 09070T-201, combine to form a wooden case that contains six drawers. The articles are described in the invoice and catalogue as a base and top to a drawer chest. The Platine de Royale Nightstand, 09040-229, the Platine de Royale Nightstand, 09040R-201, and the Windsor Court Nightstand, 70040-54, are wooden cases that feature hinged doors and a single drawer. The articles are described in the invoice and catalogue as nightstands. The Platine de Royale Bachelor’s Chest, 09042R-201, is a wooden case that features hinged doors. The article is described in the invoice and catalogue as a bachelor’s chest. The Essex Manor Gentleman’s Chest Base, N76070B-57, and the Essex Manor Gentleman's Chest Top, N76070T-57, combine to form a wooden case that features six full-width drawers and two smaller drawers. The articles are described in the invoice and catalogue as a base and top to a gentleman’s chest. The Platine de Royale Vanity Mirror, 09068-229, and the After Eight Vanity Mirror, 09068-201, are mirrors designed to attach to a vanity desk. They are shown in the catalogue attached to their corresponding vanity desks, are listed under the bedroom section of the catalogue, and were entered into the United States on the same line number as their corresponding vanity desk. The Platine de Royale Wall Mirror, 09260-229, and the Platine de Royale Wall Mirror, 09260-201, are wall mirrors that are designed and marketed to hang above a sideboard. The Villa Valencia Accent Wall Mirror with Storage, 72062-55, is a mirror that stands on the floor and features a hinged door that can be opened for storage. The Platine de Royale Desk, 09207-229, is a piece of wooden furniture that is 30.5’’high x 68’’wide x 33’’deep, has a flat surface area, seven drawers for storage, and a space below the surface of the desk for a chair. The article is described in the invoice and catalogue as a desk. The Platine de Royale Sideboard, 09007-229, is a piece of wooden furniture that features eight compartments comprised of drawers and cabinets. The article is described in the invoice as a sideboard and is placed in the dining section of the catalogue. The Platine de Royale Curio Cabinet Base, 09505B-201, the Platine de Royale Curio Cabinet Top, 09505T-201, and the Windsor Court Curio Cabi

As an initial matter, we note that the instant Protest was timely filed. Pursuant to 19 U.S.C. § 1514(c)(3)(A), a party must file a protest within 180 days after the date of liquidation. CBP liquidated the relevant entries on March 1, 2018. Inter Continent filed its protest on December 10, 2018, which is within the 180-day deadline. We also note that this protest meets the criteria for further review. Further review of a protest is granted if the protest is alleged to involve questions of law or fact which have not been ruled upon by CBP. 19 C.F.R. § 174.24(b). We determine that Inter Continent’s protest involves questions of fact not previously ruled upon by CBP, namely whether the assessment of antidumping duties at the China-wide rate were appropriate for certain entries.Whether CBP properly assessed antidumping duties on the entries of furniture under the terms of the order covering wooden bedroom furniture from China. Generally, assessed AD duties properly applied by CBP are not protestable, because “Customs has a merely ministerial role in liquidating antidumping duties.” Mitsubishi Elecs. Am., Inc. v. United States, 44 F.3d 973, 977 (Fed. Cir. 1994). CBP’s ministerial role is to follow the liquidation instructions and to compute the duty by applying the antidumping duty rate set by Commerce to the appraised value as determined by CBP. This “ministerial” role does not exclude CBP from interpreting ambiguous scope language, but rather “necessarily entails evaluating both the product and the order.” Sunpreme Inc. v. United States, 946 F.3d 1300, 1320 (Fed. Cir. 2020). While CBP cannot “affect the scope” of an antidumping order, CBP must make factual findings to determine “what the merchandise is, and whether it is described in an order” in order to assess the appropriate antidumping duty. Xerox Corp. v. United States, 289 F.3d at 794-95 (Fed. Cir. 2002) (noting that CBP’s fact finding process for antidumping determinations is akin to the fact-finding process for