H341177

H341177 July 21, 2025 OT:RR:CTF:EPDR H341177 JHS CATEGORY: ENTRY Center Director Industrial and Manufacturing Materials Center for Excellence and Expertise U.S. Customs and Border Protection Buffalo Field Office Buffalo,?NY?14225 Attn.: Sarah Lum, Import Specialist RE: Application for Further Review of Protest No. 460124137563; United Porte Inc.; Antidumping and Countervailing Duty Orders; Certification; Certain Hardwood Plywood Products and Veneered Panels from the People’s Republic of China Dear Center Director: This is in response to the application for further review of protest no. 460124137563, received by our office on August 7, 2024. United Porte Inc. (“United Porte”) protests your office’s liquidation of entry no. xxxxxxxx480 as subject to antidumping and countervailing duty (“AD/CVD”) orders on certain hardwood plywood products and veneered panels from the People’s Republic of China (“China”) (collectively, “the Orders”). See Certain Hardwood Plywood Products from the People’s Republic of China: Amended Final Determination of Sales at Less Than Fair Value, and Antidumping Duty Order, 83 Fed. Reg. 504 (Jan. 4, 2018); Certain Hardwood Plywood Products from the People’s Republic of China: Countervailing Duty Order, 83 Fed. Reg. 513 (Jan. 4, 2018). Specifically, United Porte protests your office’s determination that the entry of hardwood plywood assembled in the Socialist Republic of Vietnam (“Vietnam”) is subject to the Orders because of defective importer and exporter certifications. See Certain Hardwood Plywood Products From the People’s Republic of China: Final Scope Determination and Affirmative Final Determination of Circumvention of the Antidumping and Countervailing Duty Orders, 88 Fed. Reg. 46,740 (July 20, 2023) (“Circumvention Determination”). We have considered the points raised by your office and the protestant. Our decision is set forth below. FACTS: On September 3, 2023, United Porte entered a shipment containing hardwood plywood from Vietnam. The entry was a type “01,” applicable to formally entered goods which are not subject to AD/CVD. However, effective July 20, 2023, hardwood plywood completed in Vietnam using hardwood plywood inputs (face veneer, back veneer, and/or either an assembled core or individual core veneers) manufactured in China, or Chinese hardwood plywood inputs (assembled cores, multi-ply core panels, or individual core veneers) combined in Vietnam with other inputs (face and/or back veneers) manufactured in Vietnam or third countries, and subsequently exported to the United States, may be subject to the Orders. 88 Fed. Reg. 46740. In the Circumvention Determination for hardwood plywood completed in Vietnam, the U.S. Department of Commerce (“Commerce”) established specific certification requirements that must be complied with in order to demonstrate that such hardwood plywood was not assembled or produced utilizing Chinese inputs. Consequently, importers of hardwood plywood completed in Vietnam must prepare and maintain importer and exporter certifications and supporting documentation to demonstrate they are not subject to the Orders. Id. For hardwood plywood entered for consumption on or after July 20, 2023, Commerce specified that “importers should complete the required certification at or prior to the date of entry summary, and exporters should complete the required certification and provide it to the importer at or prior to the date of shipment.” Id. On December 14, 2023, U.S. Customs and Border Protection (“CBP”) issued a Request for Information on CBP Form 28, which requested documentation from United Porte, including importer and exporter certificates, to determine whether the hardwood plywood was subject to the Orders. On March 14, 2014, Commerce issued Message No. 4074419 which reiterated that an “importer certification must be completed, signed, and dated by the time of filing of the entry summary for the relevant importation; and the exporter certification must be completed, signed, dated and provided to the importer by the time of shipment.” On March 28, 2024, CBP issued a proposed Notice of Action on CBP Form 29, stating that United Porte’s entry of hardwood plywood completed in Vietnam will be found subject to the Orders unless United Porte provides the requisite certificates demonstrating they are not subject to the Orders within 20 days. United Porte requested an extension which CBP granted, thereby according United Porte an additional 20 days to provide these certificates. On May 2, 2024, United Porte submitted the requested certificates, but CBP concluded they were not timely dated as required by the Circumvention Determination and Message No. 4074419. The certificates were dated April of 2024, which is after both the time of shipment and time of filing the entry summary for the September of 2023 entry filed by United Porte. Accordingly, on June 28, 2024, CBP liquidated the entry as subject to the Orders. On July 15, 2024, United Porte protested the liquidation on the grounds that CBP should accept the certifications it provided, despite these certifications not complying with the requirements Commerce established in the Circumvention Determination. United Porte conceded that it was “unaware of the certification requirements” established by Commerce for hardwood plywood completed in Vietnam, but nevertheless endeavored to provide these certifications. United Porte argues that such certifications can be accepted in the course of a protest, or otherwise perfected post-entry for consumption, based on: CBP’s acceptance of North American Free Trade Agreement (“NAFTA”) preference certificates during protest, and, a decision by the Court of International Trade that in certain circumstances a document substantiating reduced duty treatment for imported merchandise may be provided “at any time prior to liquidation.” United Porte cites to Headquarters Ruling Letter (“HQ”) H058767, dated 2 September 25, 2009, and Gulfstream Aerospace Corp. v. United States, 981 F. Supp. 654 (Ct. Int’l Trade 1997), as the basis for its argument. United Porte maintains that despite the untimely dated certifications it provided to CBP, its entry of hardwood plywood completed in Vietnam is not subject to the Orders. Pursuant to a request from United Porte’s counsel, CBP sought clarification from Commerce as to whether an importer or exporter certificate that was not timely signed and dated, as indicated in the relevant instructions, could still be considered valid. On April 3, 2025, Commerce responded by affirming that unless such certificates complied with the relevant instructions they were not valid. Commerce explained that: “The certification requirements should be implemented as specified by the instruction. Importers cannot amend certifications to provide missing information. As explained by the instruction, the certifications are required to be uploaded into the DIS at the time of entry.” On July 14, 2025, CBP met with United Porte’s counsel to discuss the instructions provided by Commerce. ISSUE: Whether CBP properly assessed AD/CVD on United Porte’s entry of hardwood plywood. LAW AND ANALYSIS: As an initial matter, we find that, pursuant to 19 U.S.C. § 1514(c)(3)(A), this protest was timely filed on July 15, 2024, within 180 days after the June 28, 2024, liquidation date. We also find that, pursuant to 19 U.S.C. § 1514(a), a protestable issue was raised by challenging CBP’s decision regarding the assessment antidumping duties. Finally, pursuant to 19 C.F.R. § 174.24(b), we find that further review of this protest is warranted because it involves a question of law which has not previously been ruled upon, specifically whether the importer certifications must be completed, signed, dated, and provided by the time of filing the entry to be valid, and whether the exporter certifications must be completed, signed, dated, and provided to the importer by the time of shipment to be valid. Generally, assessed AD/CV duties pr

As an initial matter, we find that, pursuant to 19 U.S.C. § 1514(c)(3)(A), this protest was timely filed on July 15, 2024, within 180 days after the June 28, 2024, liquidation date. We also find that, pursuant to 19 U.S.C. § 1514(a), a protestable issue was raised by challenging CBP’s decision regarding the assessment antidumping duties. Finally, pursuant to 19 C.F.R. § 174.24(b), we find that further review of this protest is warranted because it involves a question of law which has not previously been ruled upon, specifically whether the importer certifications must be completed, signed, dated, and provided by the time of filing the entry to be valid, and whether the exporter certifications must be completed, signed, dated, and provided to the importer by the time of shipment to be valid. Generally, assessed AD/CV duties properly applied by CBP are not protestable, because “Customs has a merely ministerial role in liquidating antidumping duties under 19 U.S.C. § 1514(a)(5).” 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 provided by Commerce. Id. Commerce instructed CBP on how to enforce the Orders through the Circumvention Determination and Message No. 4074419. According to the instructions Commerce provided, the importer certification “must be completed, signed, and dated by the time of filing of the entry summary for the relevant importation” and the exporter certification “must be completed, signed, dated and provided to the importer by the time of shipment.” Commerce Message No. 4074419 (Mar. 14, 2024); see also Circumvention Determination, 88 Fed. Reg. at 46,743. If the importer did not provide such certificates, CBP was instructed to suspend the liquidation of the entries and collect cash deposits for the AD/CV duties. The failure to maintain such certifications would result in a “de facto determination that the entries are in scope of the orders.” Commerce Me