CBP Initial Determination Malaysia Transshipping February 2022 | Page 28

employees , and managers . ²⁴³ When Ark Trans states it has warehouses and factories , and that it partners with Malaysian companies to transship Chinese-origin QSP , it seems highly likely that some of the companies Ark Trans is referring to are the MSW Companies . While CBP does not know the universe of Malaysian companies Ark Trans works with in its evasion schemes , it seems likely that they would include the MSW Companies , which Mr . Huang directs .

The record contains documents for several POI entries of QSP , and a possible entry of kitchen cabinets . ²⁴⁴ CBP notes that the invoices issued by MSW , MSI and Monthong for these entries contain invoice numbers which begin with the word “ ARK .” ²⁴⁵ The use of the word “ ARK ” for invoices issued by the MSW Companies indicates both coordination between the MSW Companies , i . e ., they share an invoice numbering process , and a link to Ark Trans . In the “ Country of Origin Information for the MSW Companies ” section below , CBP notes how it appears that Ark Trans and the MSW Companies may have a coordinated invoicing scheme .

CBP placed trade data on the record which indicates an additional link between Ark Trans and document or activity items

the MSW companies . ²⁴⁶ Ark Trans issues [ ] for certain [ ] by the MSW

items

companies to the United States . ²⁴⁷ For other [ ] the MSW Companies are [

^activity ], and alphanumeric code those [ ^document ] can begin with [

] as well . ²⁴⁸ While this trade data does not encompass the universe of POI shipments , and nor is it meant to , the data demonstrates additional coordination between Ark Trans and the MSW Companies . Moreover , CBP finds that record information indicates that for certain entries the bill of lading number and invoice number number

are identical . For example , entry [ ] 4463 has an invoice number and bill of lading number which are both ARKT2108002B .

²⁴⁹ This example , and the trade data , are indications of further coordination by the MSW Companies and Ark Trans .

Given Mr . Huang ’ s positions at Ark Trans and the MSW Companies , and the coordination between Ark Trans and the MSW Companies with respect to shipments between Malaysia and the United States , CBP finds that Ark Trans coordinates and / or controls the MSW Companies in its transshipment schemes .

Record evidence indicates there are links between Ark Trans and the MSW Companies to importers Big D , Durian , Flowery Stone , and Nio , and their DBAs Artist Kitchen and Stone Inc . ( Artist Kitchen ), MS Stone and Nio Home Depot . Mr . Feng is the owner of two of the MSW Companies , MSI and Monthong . ²⁵⁰ In the Allegations , Mr . Feng [ ^title ]. Mr . Feng is also the owner of Nio and the contact person for [ ^company ]. ²⁵¹ The owner / contact for Big D and

243

Id .

244

See U . S . Importers Memo at “ Re-exported Entries ;” see also Nio ’ s CF28 Response and Flowery Stone ’ s CF28 Response .

245

See , e . g ., Nio ’ s CF28 Response . See also U . S . Importers Memo at Re-exported Entries . While the invoice for Kingway states the invoice number begins with “[

^{alpha numeric code} ],” according to the bill of lading and payment document , the invoice begins with “[ ^{alpha numeric code} ].” See Kingway ’ s CF28 Response .

246

See Malaysian Companies Memo at Ark Trans .

247

Id .

248

Id .

249

See U . S . Importers Memo at Re-exported Entries .

250

See Malaysian Companies Memo at Companies Commission of Malaysia .

251

See Nio Allegation at Exhibit 4 ; U . S . Importers Memo at “ Identifier Information .”

28