CBP Initial Determination Malaysia Transshipping February 2022 | Seite 31

The entries for Durian and Nio end [ ^{time frame} ] CBP issued CF28s in this investigation . ²⁷⁹ Flowery Stone ’ s entries end [ ^{time frame} ], but this appears to coincide with [ ^activity ] Flowery Stone ’ s entries which started in [ date

].

²⁸⁰ Flowery Stone ’ s entries [ ^activity ] approximately [ time frame

] those activities began . ²⁸¹

Rather than ceasing the importation of Chinese-origin QSP , these importers appear to have [ behavior change activity

]. For example , Nio had a shipment that [ ] in the United States , [

^number ], company

and [ ] was the named manufacturer .

²⁸² This shipment was [ ^{behavior change} ] to indicate company company

that the importer was [ ] and the manufacturer was [ ].

²⁸³ We also note that the company

company that issued the bill of lading was [ ].

²⁸⁴ As noted above , MS Stone ’ s email address is an Ark Trans email address . While entries for Durian , Flowery Stone and Nio [ ^behavior change

], CBP notes MS Stone was incorporated October 3 , 2021 , which is shortly after CBP began to request [

^documents ] in September . ²⁸⁵ date

MS Stone ’ s entries begin in [ ] and have [

date

]. ²⁸⁶

With respect to Nio Home Depot , its first entry of QSP was on [ ^date ]. ²⁸⁷ The manufacturer for Nio Home Depot ’ s entries is [ ^company ], a Chinese producer of QSP . ²⁸⁸ Although Nio Home Depot has indicated that its [ ^company ] are [ ^type ], i . e ., [ ^description ], Ark Trans is the entity which issued [ ^documents ] for many of Nio Home Depot ’ s [ ^company ]. CBP also notes Nio Home Depot ’ s email address is linked to [ ^company ]. Given Ark Trans ’ statements with respect to duty company

evasion , and the fact that [ ] appears to only [

^activity ], CBP finds it likely that Nio Home Depot ’ s entries should have been entered as [ ^type ].

With respect to Artist Stone , CBP notes that the listed manufacturers of its entries are [ ^companies

289 company

]. While [ ] is not listed as a manufacturer , companies affiliated or related to [

company

] are listed as the manufacturers . Artist Kitchen has indicated that most of its entries are HTS [

^numbers type

] and entered them as [ ] entries , i . e ., [

^type ]. However , given Ark Trans ’ and certain importers ’ recent shift to sourcing QSP from [ ^company ], CBP finds it likely that

279

See NTAC Report Durian ; NTAC Report Nio .

280

See NTAC Report Flowery Stone ; U . S . Importers Memo at Re-exported Entries .

281

See NTAC Report Flowery Stone .

282

See Malaysian Companies Memo at Agrostone .

283

Id .

284

Id .

285

See U . S . Importers Memo at Re-exported Entries and Incorporation Documents .

286

See MS Stone NTAC Report .

287

See NTAC Nio Home Depot Report , dated February 1 , 2022 .

288

Id .

289

See NTAC Artist Kitchen Report , dated February 1 , 2022 ( NTAC Artist Kitchen Report ); U . S . Importers Memo at “ Artist Kitchen .”

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