Brown Industries imported a shipment of taper roller bearings manufactured by Beijin 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 CBP to collect antidumping duty cash deposits at a rate of 115% for all shipments of taper roller bearings manufactured by Beijin Bearings. The Department of Commerce has further instructed CBP 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 rate collected for Brown Industries’ shipment of taper roller bearings?
A) Do not collect antidumping duties because these taper roller bearings were exported by a Korean company
B) 45%
C) 115%
D) Do not assess antidumping duties because these bearings are excluded from the scope of the antidumping duty order
E) 160%
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The Answer is: C
Citation: Please note that CBP’s role in collecting antidumping duties and cash deposits is ministerial; therefore, we only follow Commerce instructions. Consequently, we should not cite to any Commerce
regulations, such as 19 CFR 351.107, to justify how we collect cash deposits.
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