[Title 19 CFR E]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 159 - LIQUIDATION OF DUTIES]
[Subpart E - Suspension of Liquidation]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01falseESubpart ECUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYLIQUIDATION OF DUTIES
                  Subpart E--Suspension of Liquidation



Sec. 159.51  General.

    Liquidation of entries shall be suspended only when provided by law 
or regulation, or when directed by the Commissioner of Customs. 
Liquidation of entries shall not be suspended simply because issues 
involved therein may be before the Customs Court in pending litigation, 
since the importer may seek relief by protesting the entries after 
liquidation.



Sec. 159.52  Warehouse entry not liquidated until final withdrawal.

    Liquidation of a warehouse or rewarehouse entry shall be suspended 
until all merchandise covered by the entry has been accounted for within 
the bonded period by withdrawal, abandonment, or destruction, or until 
the bonded period has expired if the merchandise has not been so 
accounted for before that time.



Sec. 159.53  Proof of duty-free or reduced-duty status.

    Various provisions in part 10 of this chapter provide for suspending 
liquidation of entries covering certain merchandise entered at a 
conditionally free or conditionally reduced rate of duty, pending 
production of required proof. Upon production of the required proof, or 
upon failure to produce the proof within the required time, the entries 
shall be liquidated accordingly.



Sec. 159.54  Open bonds for production of documents.

    The liquidation of entries on which bonds are open for the 
production of documents affecting the rate of duty shall be suspended 
pending the performance or nonperformance under the bond, unless 
production of the document is waived in accordance with Sec. 141.92 of 
this chapter.



Sec. 159.55  Possible prohibited food, drugs, or other articles.

    (a) Suspension of liquidation. The liquidation of each entry 
covering merchandise the subject of Sec. 12.1 of this chapter (which 
pertains to certain foods, drugs, cosmetics, economic poisons, hazardous 
substances, dangerous caustic or corrosive substances, and related 
items) shall be suspended until it is determined whether admission of 
the merchandise into the United States is permitted under the law.
    (b) Allowance for exportation or destruction. In any case where the 
admission of such merchandise into the United States is refused and the 
merchandise is exported under Customs supervision in accordance with 
Sec. 158.45(b) of this chapter, or destroyed under Customs supervision 
in accordance with Sec. 158.41 of this chapter, the merchandise is 
exempt from duty and any duties collected thereon shall be refunded.

[[Page 234]]



Sec. 159.57  Merchandise affected by an American manufacturer's cause of action sustained by the court.

    Liquidation of entries for merchandise of the character covered by a 
decision of the Secretary of the Treasury published in accordance with 
Sec. 175.24 of this chapter, entered or withdrawn for consumption after 
the date of publication of a decision of the U.S. Court of International 
Trade sustaining in whole or in part the cause of action of an American 
manufacturer, producer, or wholesaler, shall be suspended until final 
disposition is made of the cause of action. Upon final disposition, such 
entries shall be liquidated, or, if necessary, reliquidated in 
accordance with the final judicial decision.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 85-90, 50 FR 
21430, May 24, 1985]



Sec. 159.58  Dumping and countervailing duties; action by port director.

    (a) Antidumping matters. Upon receipt of notification from the 
Commissioner, each port director shall suspend liquidation on 
merchandise entered, or withdrawn from warehouse, for consumption, on or 
after the date of publication of the ``Notice of Preliminary Affirmative 
Antidumping Determination,'' ``Notice of Final Affirmative Antidumping 
Determination'' or ``Notice of Violation of Agreement'' as provided by 
part 353, chapter III, of this title. Each port director shall 
immediately notify the importer, consignee, or agent of each entry of 
merchandise in question with respect to which liquidation is suspended. 
The notice shall indicate the relevant ascertained and determined or 
estimated antidumping duty.
    (b) Countervailing matters. Upon receipt of notification from the 
Commissioner, each port director shall suspend liquidation on 
merchandise entered, or withdrawn from warehouse, for consumption, on or 
after the date of publication of the ``Notice of Preliminary Affirmative 
Countervailing Duty Determination,'' ``Notice of Final Affirmative 
Countervailing Duty Determination'' or ``Notice of Violation of 
Agreement,'' as provided by part 355, Chapter III, of this title. Each 
port director shall immediately notify the importer, consignee, or agent 
of each entry of merchandise in question with respect to which 
liquidation is suspended. The notice shall indicate the relevant 
ascertained and determined or estimated countervailing duty.

[T.D. 80-271, 45 FR 75642, Nov. 17, 1980]