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 (Commerce) has instructed CBP to collect antidumping duty cash deposits at a rate of 115 percent for all shipments of taper roller bearings manufactured by Beijin Bearings. Commerce has further instructed CBP to apply the “country-wide rate” of 45 percent 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?
A. CBP does not collect antidumping duties because these taper roller bearings were exported by a Korean company.
B. Assess a cash deposit rate of 45 percent
C. Assess a cash deposit rate of 115 percent
D. CBP does not assess antidumping duties because these bearings are excluded from the scope of the antidumping duty order.
E. Assess a cash deposit rate of 160 percent
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The Answer is: C
Citation: Department of Commerce instructions, as cited in exam question
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