Anti-Dumping & Countervailing Duties
April 2019 — Question 33
Brown Industries imported a shipment of taper roller bearings manufactured by Beijing Bearings in Shenzhen, China. The taper roller bearings are exported by Seoul Enterprise, a company incorporated in South Korea, and are used in various automotive engine parts. Taper roller bearings are specifically classified under 8482.20.00. The Department of Commerce has instructed U.S. Customs and Border Protection to collect antidumping duty cash deposits at a rate of 115% for all shipments of taper roller bearings manufactured by Beijing Bearings. The Department of Commerce has further instructed U.S. Customs and Border Protection to apply the “country-wide rate” of 45% for all shipments of taper roller bearings manufactured by Chinese companies with no established individual cash deposit rates. Further, the scope of the order excludes taper roller bearings used in the manufacture of exercise equipment and home appliances. What is the antidumping duty cash deposit collected for Brown Industries’ shipment of taper roller bearings?
- ADo not collect antidumping duties because these taper roller bearings were exported by a Korean company.
- BAssess a cash deposit rate of 45%.
- CAssess a cash deposit rate of 115%.✓ CBP's answer
- DDo not assess antidumping duties because these bearings are excluded from the scope of the antidumping duty order.
- EAssess a cash deposit rate of 160%.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2019 examination.
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