CBP Initial Determination Malaysia Transshipping February 2022 | Page 19

years .” ¹⁵¹ This statement is false . Record information from CCM indicates MSI was incorporated January 12 , 2020 . ¹⁵²

MSI submitted a document which indicates it purchased finished goods from Sanctuary Stone . ¹⁵³ The invoice from MSI to Big D is dated January 25 , 2021 . ¹⁵⁴ However , MSI indicated it purchased QSP from Sanctuary Stone on March 19 , 2021 , almost two months after its sale to Big D . ¹⁵⁵ Moreover , a nearly identical purchase document was submitted by MSW in Kingway ’ s CF28 Response . ¹⁵⁶ These purchase documents appear to have undergone some minor alterations in an effort to make them appear to be different ; however , there are many similarities . For example , the account number for MSI is identical to that of MSW , but the accounts have different names . ¹⁵⁷ Moreover , the documents are time stamped to the identical thousandth of a second , “ 9:39:22 ,” and are both dated March 19 , 2021 . ¹⁵⁸ In addition , the sender ’ s and receiver ’ s reference numbers are identical , as well as the monetary amounts and the message to the beneficiary . ¹⁵⁹ There is nothing in MSI ’ s purchase document which ties it to the entry in question ( e . g ., invoice number , purchase order number , production records , etc .). In sum , CBP finds this document is not responsive to the CF28 and appears to have been created in response to CBP ’ s request for information , rather than a document kept by MSI in the normal course of business .

MSI stated that its products are not QSP , but “ agglomerated stone or artificial stone ,” and provided “ test results ” which indicate that quartz comprises 33 % of the slabs . ¹⁶⁰ CBP finds several issues with the test results provided by MSI . For one , the test results do not tie to the entries in question and there is no information as to what lab conducted the tests , when the tests were conducted , or for what entity they were conducted . ¹⁶¹ It also appears as though the full test results may not have been submitted as they are about a single , half page in length . ¹⁶² More specifically , there are five test methods listed but only one “ result .” ¹⁶³ At the end of the test results a statement is made that the “ Quantitative data is for reference only ” which CBP interprets to mean that the test results did not rely on actual data . ¹⁶⁴ These discrepancies , coupled with the fact that record information indicates Sanctuary Stone is not the producer as MSI claims , lead us to conclude MSI ’ s statement that this product is not QSP is untrue .

In the CF28 , CBP requested that Big D provide entry transaction information , including the original commercial invoices , proof of payments , CF7501s , contracts , purchase orders , country of origin documentation , and all bills of lading . CBP noted that the proof of payment should tie

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See Big D ’ s CF28 Response .

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See Malaysian Companies Memo at Companies Commission of Malaysia .

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See Big D ’ s CF28 Response .

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Id .

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Id .

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See Kingway ’ s CF28 Response .

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See a comparison of Big D ’ s CF28 Response and Kingway ’ s CF28 Response .

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Id .

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Id .

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See Big D ’ s CF28 Response .

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Id .

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Id .

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Id .

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Id .

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