[Federal Register Volume 75, Number 180 (Friday, September 17, 2010)]
[Notices]
[Pages 56982-56985]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-23350]


-----------------------------------------------------------------------

DEPARTMENT OF COMMERCE

International Trade Administration

[A-583-844, A-570-952]


Narrow Woven Ribbons With Woven Selvedge From Taiwan and the 
People's Republic of China: Amended Antidumping Duty Orders

AGENCY: Import Administration, International Trade Administration, 
Department of Commerce.
SUMMARY: Notice of amended antidumping duty orders.

FOR FURTHER INFORMATION CONTACT: Holly Phelps (Taiwan), AD/CVD 
Operations, Office 2, or Karine Gziryan (PRC), AD/CVD Operations, 
Office 4, Import Administration, International Trade Administration, 
U.S. Department of Commerce, 14th Street and Constitution Avenue, NW, 
Washington, DC 20230; telephone: (202) 482-0656 and (202) 482-4081, 
respectively.

SUPPLEMENTARY INFORMATION: 

Background

    On September 1, 2010, the Department published in the Federal 
Register the antidumping duty orders on narrow woven ribbons with woven 
selvedge (narrow woven ribbons) from Taiwan and the People's Republic 
of China (PRC). See Narrow Woven Ribbons with Woven Selvedge from 
Taiwan and the People's Republic of China: Antidumping Duty Orders, 75 
FR 53632 (September 1, 2010) (Antidumping Duty Orders).
    During the investigation involving narrow woven ribbons from 
Taiwan, we determined that a certain Taiwan unaffiliated supplier was 
not a producer of subject merchandise. See Notice of Final 
Determination of Sales at Less than Fair Value: Narrow Woven Ribbons 
with Woven Selvedge from Taiwan, 75 FR 41804 (July 19, 2010) (Taiwan 
Final Determination). The name of this supplier was disclosed as Hong 
Sin Co., Ltd. (Hong Sin) by respondent Dear Year Brothers Manufacturing 
Co., Ltd. (Dear Year), and as Hon Xin Co., Ltd. (Hon Xin) by respondent 
Shienq Huong Enterprise Co., Ltd./Hsien Chan Enterprise Co., Ltd./
Novelty Handicrafts Co., Ltd. (collectively, Shienq Huong). See the 
respondents' submissions dated August 24, 2010. Information on the 
record of this investigation establishes that Hong Sin and Hon Xin both 
refer to the same Taiwan company.
    In the Taiwan Final Determination, we excluded certain producer/
exporter combinations from any order resulting from the investigation 
because these unaffiliated suppliers had margins of zero in the less-
than-fair-value investigation. However, because Hong Sin and Hon Xin 
both refer to the same unaffiliated supplier and we determined that 
this company was not a producer of subject merchandise, neither Hong 
Sin nor Hon Xin should have been excluded from the antidumping duty 
order on narrow woven ribbons from Taiwan. Yet, Hon Xin was 
inadvertently included as part of a Shienq Huong producer/exporter 
combination excluded from the antidumping duty order. See Antidumping 
Duty Orders, 75 FR at 53633. We are amending the antidumping duty order 
to accurately reflect our final determination by removing Hon Xin Co., 
Ltd./Shienq Huong from the list of producer/exporter combinations 
excluded from the order.
    In addition, the Antidumping Duty Orders stated that, for the PRC 
separate rate respondents, the Department will instruct U.S. Customs 
and Border Protection (CBP) to require an antidumping duty cash deposit 
or the posting of a bond for each entry equal to the determined margin. 
However, we will be instructing CBP to only require a cash deposit, not 
the posting of a bond.
    Finally, in the Antidumping Duty Orders, the Department stated that 
it will instruct CBP to terminate the suspension of liquidation for 
entries of narrow woven ribbons from Taiwan and the PRC entered or 
withdrawn from warehouse, for consumption prior to August 25, 2010. See 
Antidumping Duty Orders, 75 FR at 53634. However, the International 
Trade Commission's (ITC) final determination was published on September 
1, 2010. See Narrow Woven Ribbons With Woven Selvedge From China and 
Taiwan, 75 FR 53711 (September 1, 2010). Therefore, pursuant to section 
736(b)(2) of the Tariff Act of 1930, as amended (the Act), the 
Department will instruct CBP to terminate the suspension of liquidation 
for entries of narrow woven ribbons from Taiwan and the PRC entered or 
withdrawn from warehouse, for consumption prior to September 1, 2010, 
and refund any cash deposits made and release any bonds posted between 
the publication of the Department's preliminary determinations on 
February 18, 2010, and the publication of the ITC's final 
determination.

Scope of the Orders

    The scope of the orders covers narrow woven ribbons with woven 
selvedge, in any length, but with a width (measured at the narrowest 
span of the ribbon) less than or equal to 12 centimeters,

[[Page 56983]]

composed of, in whole or in part, man-made fibers (whether artificial 
or synthetic, including but not limited to nylon, polyester, rayon, 
polypropylene, and polyethylene teraphthalate), metal threads and/or 
metalized yarns, or any combination thereof. Narrow woven ribbons 
subject to the orders may:
     Also include natural or other non-man-made fibers;
     Be of any color, style, pattern, or weave construction, 
including but not limited to single-faced satin, double-faced satin, 
grosgrain, sheer, taffeta, twill, jacquard, or a combination of two or 
more colors, styles, patterns, and/or weave constructions;
     Have been subjected to, or composed of materials that have 
been subjected to, various treatments, including but not limited to 
dyeing, printing, foil stamping, embossing, flocking, coating, and/or 
sizing;
     Have embellishments, including but not limited to 
appliqu[eacute], fringes, embroidery, buttons, glitter, sequins, 
laminates, and/or adhesive backing;
     Have wire and/or monofilament in, on, or along the 
longitudinal edges of the ribbon;
     Have ends of any shape or dimension, including but not 
limited to straight ends that are perpendicular to the longitudinal 
edges of the ribbon, tapered ends, flared ends or shaped ends, and the 
ends of such woven ribbons may or may not be hemmed;
     Have longitudinal edges that are straight or of any shape, 
and the longitudinal edges of such woven ribbon may or may not be 
parallel to each other;
     Consist of such ribbons affixed to like ribbon and/or cut-
edge woven ribbon, a configuration also known as an ``ornamental 
trimming;''
     Be wound on spools; attached to a card; hanked (i.e., 
coiled or bundled); packaged in boxes, trays or bags; or configured as 
skeins, balls, bateaus or folds; and/or
     Be included within a kit or set such as when packaged with 
other products, including but not limited to gift bags, gift boxes and/
or other types of ribbon.
    Narrow woven ribbons subject to the orders include all narrow woven 
fabrics, tapes, and labels that fall within this written description of 
the scope of these antidumping duty orders.
    Excluded from the scope of the orders are the following:
    (1) Formed bows composed of narrow woven ribbons with woven 
selvedge;
    (2) ``Pull-bows'' (i.e., an assemblage of ribbons connected to one 
another, folded flat and equipped with a means to form such ribbons 
into the shape of a bow by pulling on a length of material affixed to 
such assemblage) composed of narrow woven ribbons;
    (3) Narrow woven ribbons comprised at least 20 percent by weight of 
elastomeric yarn (i.e., filament yarn, including monofilament, of 
synthetic textile material, other than textured yarn, which does not 
break on being extended to three times its original length and which 
returns, after being extended to twice its original length, within a 
period of five minutes, to a length not greater than one and a half 
times its original length as defined in the Harmonized Tariff Schedule 
of the United States (HTSUS), Section XI, Note 13) or rubber thread;
    (4) Narrow woven ribbons of a kind used for the manufacture of 
typewriter or printer ribbons;
    (5) Narrow woven labels and apparel tapes, cut-to-length or cut-to-
shape, having a length (when measured across the longest edge-to-edge 
span) not exceeding eight centimeters;
    (6) Narrow woven ribbons with woven selvedge attached to and 
forming the handle of a gift bag;
    (7) Cut-edge narrow woven ribbons formed by cutting broad woven 
fabric into strips of ribbon, with or without treatments to prevent the 
longitudinal edges of the ribbon from fraying (such as by merrowing, 
lamination, sono-bonding, fusing, gumming or waxing), and with or 
without wire running lengthwise along the longitudinal edges of the 
ribbon;
    (8) Narrow woven ribbons comprised at least 85 percent by weight of 
threads having a denier of 225 or higher;
    (9) Narrow woven ribbons constructed from pile fabrics (i.e., 
fabrics with a surface effect formed by tufts or loops of yarn that 
stand up from the body of the fabric);
    (10) Narrow woven ribbon affixed (including by tying) as a 
decorative detail to non-subject merchandise, such as a gift bag, gift 
box, gift tin, greeting card or plush toy, or affixed (including by 
tying) as a decorative detail to packaging containing non-subject 
merchandise;
    (11) Narrow woven ribbon that is (a) affixed to non-subject 
merchandise as a working component of such non-subject merchandise, 
such as where narrow woven ribbon comprises an apparel trimming, book 
marker, bag cinch, or part of an identity card holder, or (b) affixed 
(including by tying) to non-subject merchandise as a working component 
that holds or packages such non-subject merchandise or attaches 
packaging or labeling to such non-subject merchandise, such as a 
``belly band'' around a pair of pajamas, a pair of socks or a blanket;
    (12) Narrow woven ribbon(s) comprising a belt attached to and 
imported with an item of wearing apparel, whether or not such belt is 
removable from such item of wearing apparel; and
    (13) Narrow woven ribbon(s) included with non-subject merchandise 
in kits, such as a holiday ornament craft kit or a scrapbook kit, in 
which the individual lengths of narrow woven ribbon(s) included in the 
kit are each no greater than eight inches, the aggregate amount of 
narrow woven ribbon(s) included in the kit does not exceed 48 linear 
inches, none of the narrow woven ribbon(s) included in the kit is on a 
spool, and the narrow woven ribbon(s) is only one of multiple items 
included in the kit.
    The merchandise subject to these orders is classifiable under the 
HTSUS statistical categories 5806.32.1020; 5806.32.1030; 5806.32.1050 
and 5806.32.1060. Subject merchandise also may enter under subheadings 
5806.31.00; 5806.32.20; 5806.39.20; 5806.39.30; 5808.90.00; 5810.91.00; 
5810.99.90; 5903.90.10; 5903.90.25; 5907.00.60; and 5907.00.80 and 
under statistical categories 5806.32.1080; 5810.92.9080; 5903.90.3090; 
and 6307.90.9889. The HTSUS statistical categories and subheadings are 
provided for convenience and customs purposes; however, the written 
description of the merchandise covered by these orders is dispositive.

Amended Antidumping Duty Orders

    On August 25, 2010, in accordance with section 735(d) of the Act, 
the ITC notified the Department of its final determination that an 
industry in the United States is threatened with material injury within 
the meaning of section 735(b)(1)(A)(ii) of the Act by reason of less-
than-fair-value imports of narrow woven ribbons from Taiwan and the 
PRC. Therefore, in accordance with section 736(a)(1) of the Act, the 
Department will direct CBP to assess, upon further instruction by the 
Department, antidumping duties equal to the amount by which the normal 
value of the merchandise exceeds the U.S. price of the merchandise for 
all relevant entries of narrow woven ribbons from Taiwan and the PRC, 
except for imports of narrow woven ribbons from those combinations of 
producers and exporters identified below:\1\
---------------------------------------------------------------------------

    \1\ We note that Shienq Huong has not disclosed for the public 
record the name of a certain unaffiliated supplier. Therefore, upon 
public disclosure of this information to the Department, we will 
notify CBP that Shienq Huong's exports of merchandise produced by 
this unaffiliated company have a less-than-fair-value investigation 
margin of zero and thus are excluded from any order resulting from 
this investigation. Until and unless such public disclosure is made, 
we will notify CBP that all entries of merchandise produced by 
Shienq Huong's undisclosed unaffiliated supplier will be subject to 
the ``all others'' rate established in this proceeding. See Taiwan 
Final Determination, 75 FR at 41807.

[[Page 56984]]



------------------------------------------------------------------------
                    Exporter                             Producer
------------------------------------------------------------------------
                                 Taiwan
------------------------------------------------------------------------
Dear Year Brothers Manufacturing Co., Ltd.......  Dear Year Brothers
                                                   Manufacturing Co.,
                                                   Ltd.
Dear Year Brothers Manufacturing Co., Ltd.......  Fool Shing Enterprise
                                                   Co., Ltd.
Dear Year Brothers Manufacturing Co., Ltd.......  Hong Tai Enterprise.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Shienq Huong
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Enterprise Co., Ltd./
 Ltd.                                              Hsien Chan Enterprise
                                                   Co., Ltd./Novelty
                                                   Handicrafts Co., Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Boa Shun Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Chi Hua Textile
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Corporate Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Chieng Xin Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Ching Yu Weaving
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     String Corp.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Done Hong Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Guang Xing Zhi Zao
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Enterprise Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Hang-Liang Company.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Hong-Tai Company.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Hua Yi Enterprise Co.,
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Hung Cheng Enterprises
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Hung Ching Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      I Lai Enterprise Co.,
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Ji Cheng Industry.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Le Quan Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Lei Di Si Corporation
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Oun Mao Co., Ltd.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Shang Yan Gong Ye She.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Sung-Chu Industry (a/k/
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     a Qiao Zhi Industry).
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Wei Xin Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Xin Jia Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Yi Chang Corp.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Yi Cheng Gong Ye She.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Yi Long Enterprise
 Enterprise Co., Ltd./Novelty Handicrafts Co.,     Co., Ltd.
 Ltd.
Shienq Huong Enterprise Co., Ltd./Hsien Chan      Zheng Chi Chi Corp.
 Enterprise Co., Ltd./Novelty Handicrafts Co.,
 Ltd.
------------------------------------------------------------------------
                                   PRC
------------------------------------------------------------------------
Yama Ribbons and Bows Co., Ltd..................  Yama Ribbons and Bows
                                                   Co., Ltd.
------------------------------------------------------------------------

    For all other manufacturers/exporters, pursuant to section 
736(b)(2) of the Act, duties shall be assessed on subject merchandise 
entered, or withdrawn from warehouse, for consumption on or after the 
date of publication of the ITC's notice of final determination, given 
that that determination is based on the threat of material injury, 
other than threat of material injury described in section 736(b)(1) of 
the Act. Section 736(b)(1) of the Act states that, ` {i{time} f the 
Commission, in its final determination under section 735(b), finds 
material injury or threat of material injury which, but for the 
suspension of liquidation under section 733(d)(2) would have led to a 
finding of material injury, then entries of the subject merchandise, 
the liquidation of which has been suspended under section 733(d)(2), 
shall be subject to the imposition of antidumping duties under section 
731.'' In addition, section 736(b)(2) of the Act requires CBP to 
release any bond or other security and refund any cash deposit made of 
estimated antidumping duties posted since the Department's preliminary 
antidumping duty determinations (i.e., February 18, 2010). See Narrow 
Woven Ribbons with Woven Selvedge from Taiwan: Preliminary 
Determination of Sales at Less Than Fair Value and Postponement of 
Final Determination, 75 FR 7236 (February 18, 2010); and Narrow Woven 
Ribbons with Woven Selvedge from the People's Republic of China: 
Preliminary Determination of Sales at Less Than Fair Value and 
Postponement of Final Determination, 75 FR 7244 (February 18, 2010).
    Because the ITC's final determination is based on the threat of 
material injury and is not accompanied by a finding that injury would 
have resulted but for the imposition of suspension of liquidation of 
entries since the Department's preliminary determinations, section 
736(b)(2) of the Act is applicable. According to section 736(b)(2) of 
the Act, where the ITC finds threat of material injury, duties shall 
only be assessed on subject merchandise entered, or withdrawn from 
warehouse, for consumption on or after the date of publication of the 
ITC's notice of final determination. In addition, section 736(b)(2) of 
the Act requires CBP to refund any cash deposits or bonds of estimated 
antidumping duties posted since the preliminary antidumping 
determinations and prior to the ITC's notice of final determination.
    Therefore, on or after the date of publication of the ITC's notice 
of final determination in the Federal Register, except for imports of 
narrow woven ribbons from those combinations of producers and exporters 
identified above, CBP will require a cash deposit equal to the 
estimated dumping margins listed below, pursuant to section 736(a)(3) 
of the Act, at the same time that importers would normally deposit

[[Page 56985]]

estimated duties on this merchandise. The ``All Others'' rate for 
Taiwan applies to all Taiwan producers or exporters not specifically 
listed and not specifically excluded. The PRC-wide rate applies to all 
PRC exporters of subject merchandise not specifically listed and not 
specifically excluded. The Department will also instruct CBP to 
terminate the suspension of liquidation for entries of narrow woven 
ribbons from Taiwan and the PRC entered or withdrawn from warehouse, 
for consumption prior to September 1, 2010, and refund any cash 
deposits made and release any bonds posted between the publication of 
the Department's preliminary determinations on February 18, 2010, and 
the publication of the ITC's final determination.

Final Determination Margins

    The margins and cash deposit rates are as follows:

------------------------------------------------------------------------
                                                                Margin
                    Exporter or producer                       (percent)
------------------------------------------------------------------------
                                 Taiwan
------------------------------------------------------------------------
Roung Shu Industry Corporation..............................        4.37
------------------------------------------------------------------------
All Others..................................................        4.37
------------------------------------------------------------------------


 
                                                                Margin
             Exporter                      Producer           (percent)
------------------------------------------------------------------------
                                   PRC
------------------------------------------------------------------------
Beauty Horn Investment Limited...  Tianjin Sun Ribbon Co.,        123.83
                                    Ltd.
Fujian Rongshu Industry Co., Ltd.  Fujian Rongshu Industry        123.83
                                    Co., Ltd.
Guangzhou Complacent Weaving Co.,  Guangzhou Complacent           123.83
 Ltd.                               Weaving Co., Ltd.
Ningbo MH Industry Co., Ltd......  Hangzhou City Linghu           123.83
                                    Jiacheng Silk Ribbon
                                    Co., Ltd.
Ningbo V.K. Industry & Trading     Ningbo Yinzhou Jinfeng         123.83
 Co., Ltd.                          Knitting Factory.
Stribbons (Guangzhou) Ltd........  Stribbons (Guangzhou)          123.83
                                    Ltd.
Stribbons (Guangzhou) Ltd........  Stribbons (Nanyang) MNC        123.83
                                    Ltd..
Sun Rich (Asia) Limited..........  Dongguan Yi Sheng              123.83
                                    Decoration Co., Ltd.
Tianjin Sun Ribbon Co., Ltd......  Tianjin Sun Ribbon Co.,        123.83
                                    Ltd.
Weifang Dongfang Ribbon Weaving    Weifang Dongfang Ribbon        123.83
 Co., Ltd.                          Weaving Co., Ltd.
Weifang Yu Yuan Textile Co., Ltd.  Weifang Yu Yuan Textile        123.83
                                    Co., Ltd.
Xiamen Yi He Textile Co., Ltd....  Xiamen Yi He Textile           123.83
                                    Co., Ltd.
Yangzhou Bestpak Gifts & Crafts    Yangzhou Bestpak Gifts &       123.83
 Co., Ltd.                          Crafts Co., Ltd.
PRC-wide entity \2\..............  ........................       247.65
------------------------------------------------------------------------
\2\ Ningbo Jintian Import & Export Co., Ltd. is included in the PRC-wide
  entity.

    For the PRC separate rate respondents, we will instruct CBP to 
require an antidumping duty cash deposit for each entry equal to the 
margin indicated above, adjusted for the export subsidy rate determined 
in the countervailing duty final determination (i.e., International 
Market Development Fund Grants for Small and Medium Enterprises). See 
Narrow Woven Ribbons With Woven Selvedge From the People's Republic of 
China: Final Determination of Sales at Less Than Fair Value, 75 FR 
41808, 41812 (July 19, 2010). See also Narrow Woven Ribbons with Woven 
Selvedge from the People's Republic of China: Final Affirmative 
Countervailing Duty Determination, 75 FR 41801 (July 19, 2010), and 
accompanying Issues and Decision Memorandum at section I.D. The 
adjusted cash deposit rate for the separate rate respondents (as listed 
above in the ``Final Determination Margins'' section, above) is 123.44 
percent. These suspension-of-liquidation instructions will remain in 
effect until further notice.
    This notice constitutes the amended antidumping duty orders with 
respect to narrow woven ribbons from Taiwan and the PRC, pursuant to 
section 736(a) of the Act. Interested parties may contact the 
Department's Central Records Unit, Room 7046 of the main Commerce 
Building, for copies of an updated list of antidumping duty orders 
currently in effect.
    These amended orders are issued and published in accordance with 
section 736(a) of the Act and 19 CFR 351.211(b).

    Dated: September 10, 2010.
Paul Piquado,
Acting Deputy Assistant Secretary for Import Administration.
[FR Doc. 2010-23350 Filed 9-16-10; 8:45 am]
BILLING CODE 3510-DS-P