(Cite as: 49 FR 34541)

NOTICES

DEPARTMENT OF COMMERCE
International Trade Administration
[C-583-002]

Bicycle Tires and Tubes From Taiwan; Final Results of Administrative Review of Countervailing Duty Order

Friday, August 31, 1984

*34541 AGENCY: International Trade Administration/Import Administration, Department of Commerce.

ACTION: Notice of Final Results of Administrative Review of Countervailing Duty Order.

SUMMARY: On April 13, 1984, the Department of Commerce published the preliminary results of its administrative review of the countervailing duty order on bicycle tires and tubes from Taiwan. The review covers the period January 1, 1982, through December 31, 1982.

We gave interested parties an opportunity to comment on the preliminary results. After review of the comment received, the final results are the same as the preliminary results.

EFFECTIVE DATE: August 31, 1984.

FOR FURTHER INFORMATION CONTACT: Richard W. Moreland, Office of Compliance, International Trade Administration, U.S. Department of Commerce, Washington, D.C. 20230; telephone: (202) 377-2786.

SUPPLEMENTARY INFORMATION:

Background

On April 13, 1984, the Department of Commerce ("the Department") published in the Federal Register (49 FR 14777) the preliminary results of its administrative review of the countervailing duty order on bicycle tires and tubes from Taiwan manufactured by the one Taiwanese company covered by the order, Cheng Shin Rubber Company, Ltd. (47 FR 6913, February 17, 1982). The Department has now completed that administrative review, in accordance with section 751 of the Tariff Act of 1930 ("the Tariff Act").

Because the International Trade Commission ("the ITC") determined under section 104(b) of the Trade Agreements Act of 1979 that no industry in the United States would be injured by importations of this merchandise if this countervailing duty order were revoked (48 FR 26655), the Department revoked this order effective December 30, 1982, the date the ITC notified the Department that Cheng Shin had requested an injury determination.

Scope of the Review
Imports covered by the review are shipments of Taiwanese pneumatic bicycle tires and tubes of rubber or plastic, manufactured by Cheng Shin, whether such tires and tubes are sold together as units or separately. Such merchandise is currently classifiable under items 772.4800 and 772.5700 of the Tariff Schedules of the United States Annotated. The review covers the period January 1, 1982, through December 31, 1982, and six programs: (1) Preferential income tax rate ceilings; (2) preferential export financing; (3) income tax holidays; (4) tax deductions for investment in production equipment; (5) export loss reserves; and (6) deferred duty payments on raw materials.

Analysis of Comments Received

We gave interested parties an opportunity to comment on the preliminary results. We received a written comment from Cheng Shin.

kT3Comment: Cheng Shin argues that there is adequate evidence in the record to demonstrate that the 25 percent income tax ceiling set by Article 15 of the Statute for the Encouragement of Investment is not a countervailable subsidy. Because "any productive enterprise limited by shares in Taiwan may benefit from the 25% ceiling," it is not limited "to an enterprise or industry, or group of enterprises or industries." In support of its argument, Cheng Shin cited a recent final affirmative detemination on steel products from Argentina in which we found that an import duty exemption for capital goods was provided to a wide variety of industries and therefore not a subsidy (49 FR 18006, April 26, 1984).

kT3Department's Position: In the cited case, the Department's determination was based on verified data supporting respondent's contention that the program was generally available and so applied. In this case, it is not clear on the basis of information presently available to us that this program is in fact available to all applicants on the same terms. Absent such evidence, we cannot reverse our previous determination that the ceiling is limited to a group of industries.

Final Results of the Review

After review of the comment received, the final results are the same as the preliminary results. We determine the aggregate net subsidy to be 0.76 percent for the period January 1, 1982, through December 31, 1982. The Department will instruct the Customs Service to assess countervailing duties of 0.76 percent of the f.o.b. invoice price on any shipments exported on or after January 1, 1982, and entered, or withdrawn from warehouse, for consumption before December 30, 1982, the effective date of the revocation.

This administrative review and notice are in accordance with section 751(a)(1) of the Tariff Act (19 U.S.C. 1675(a)(1)) and s 355.41 of the Commerce Regulations (19 CFR 355.41).

*34542 Dated: August 27, 1984.

Alan F. Holmer,

Deputy Assistant Secretary, Import Administration.

[FR Doc. 84-23224 Filed 8-30-84; 8:45 am]

BILLING CODE 3510-DS-M