CBP Initial Determination Malaysia Transshipping February 2022

or packaging costs and information , which were also requested by CBP . ⁷⁰ The purchase orders number

indicate that Ever Stone acquired , for example , [ ^number ] kgs of [ ] types of [

^input ], but there is nothing on the record to demonstrate or to tie it directly to the QSP produced and number

covered under entry number [ ] 7803 . Moreover , these raw material purchase orders and payment receipts are identical to the ones provided by Nomadic in its CF28 response . For further information , see the “ Nomadic ” section below . As such , CBP is unable to determine where the QSP was produced and who produced it .

Additionally , Kat submitted a “ material application list ,” “ production formula ,” slab production sheet , countertop production sheet , and a “ quality checking list .” ⁷¹ The slab production sheet , countertop production sheet , and “ quality checking list ” contain multiple fonts , added remarks , and written in dates / first names of company employees . As such , it appears that these documents were likely generated for the purpose of responding to CBP ’ s CF28 , rather than produced during the ordinary course of business . Further , information included on Ever Stone ’ s timecards does not comport with all the employee information ( i . e ., signatures and dates ) listed on each of the aforementioned documents . For example , the slab production sheet contains person date date date

signatures for [ ^person ] and [ ] and an [ ] of [ ] and a [ ^activity ] of [ ], but neither employee is listed as working on [

^date ] and the timecards for [ ^date ] were not provided . ⁷²

As such , there is no way to tie the information in the timecards to the overall production of QSP for entry number [ ^number ] 7803 . ⁷³ Further , because the production sheets list order dates and dates

delivery times with [ ^time ] intervals spanning from [ ], there is no way to determine when and how much QSP was produced during each interval . TRLED thus does not have the information needed to tie the purchases of raw materials to the order in question , to confirm where the QSP was produced , nor to determine whether Ever Stone produced the entries in question .

Finally , CBP requested entry transaction information from Kat . ⁷⁴ Of the requested entry documents , Kat submitted an invoice , packing list , packing cost information , bill of lading , Malaysian customs clearance documents , certificate of origin , and fumigation certificate . The invoice from Ever Stone to Kat lists a total amount of USD [ ^number ]. ⁷⁵ The bill of lading and number number

packing list indicate that a total of [ ] pieces or [ ] kgs of product was shipped to Kat , but the finished production sheet and the delivery order show that Kat only ordered [

^number ] pieces of QSP . As such , without additional information , including e . g ., proof of payment and a contract , there is no way to tie the information provided .

In sum , with respect to the production of QSP in Malaysia , Kat and Ever Stone did not answer many of the questions in the CF28 . Further , the documentation provided did not tie information ( i . e ., raw materials or finished QSP ) to the exact amount of QSP covered under entry number [

CBP Initial Determination Malaysia Transshipping February 2022 | Page 11