14 A CBP Form 7501 identifies Big Dragon Imports, a Taiwanese nonresident as the importer of record. PRC International Group, Inc., an incorporated legal entity in the Customs territory of the U.S. is the ultimate consignee. The Chinese overseas manufacturer of the imported commodity, Red Garments, is subject to an antidumping duty order of 15.2%. West Texas CHB, Inc. acts as the licensed broker in the entry of the merchandise. _____ must file the Reimbursement Certificate of Antidumping or Countervailing Duties prior to liquidation.
A. West Texas CHB, Inc.
B. Red Garments
C. PRC International Group, Inc.
D. Big Dragon Imports
E. The surety company. The importer of record is precluded from filing the Reimbursement Certificate of Antidumping or Countervailing Duties since it is a nonresident importer
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The Answer is: D
Citation: 19 CFR 351.402(f)(2)
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