CBP Initial Determination Malaysia Transshipping February 2022 | Page 9

discrepancies and is not complete . Therefore , TRLED is unable to rely on the information contained in the CF28 response to determine where the imported QSP was manufactured .

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Cumberland indicated the Malaysian supplier for entry [ ] 4337 is Ever Stone . ⁵¹ As part of its CF28 response , Cumberland provided certain information regarding its raw material acquisitions and QSP production process . ⁵² Specifically , it submitted seven photographs of some of Ever Stone ’ s QSP production equipment and a brief narrative description of the QSP production process . ⁵³ Cumberland did not , however , explain the production capacity of each piece of equipment , as instructed by CBP .

⁵⁴ More significantly , Cumberland explained that “[ company engaged in an activity

].” ⁵⁵ In other words , this statement indicates that Ever Stone may further process slabs of QSP but may not have the ability to produce it .

In support of this statement , Cumberland provided slab production records ( i . e ., a production list and production inspection records ) from Newtex Era Sdn . Bhd . ( Newtex ). These documents included an invoice for QSP from Newtex to Ever Stone , a production list , and production inspection records . ⁵⁶ The invoice per unit value and amount and the total amount have been blacked out and are not discernible . ⁵⁷ Further , the only information that Cumberland provided regarding Ever Stone ’ s production was a countertop production sheet and fumigation certificate . ⁵⁸ As such , the information provided suggests Ever Stone did not produce the QSP covered by this entry , and instead served as a further processor of quartz slabs .

In terms of raw material acquisitions , Cumberland did not answer most of the questions contained in the CF28 . Specifically , the following requested information was not provided with respect to the production of the entries at issue : ( a ) complete production records , including raw material purchase orders , commercial invoices , transportation documents and proof of payment ; ( b ) container load plans from each raw material manufacturer , including the dated receipt and signature of receipt for raw materials ; ( c ) foreign customs documentation for all raw materials , if they are imported ; ( d ) complete factory production records , including stamped timecards and work orders , as well as packaging costs and information ; ( e ) a demonstration as to how the manufacturer ties the raw materials to the finished products , for example , a purchase order or invoice number which appears on production documents ; ( f ) the name of the factory owner and all corporate officers ; and ( g ) whether the foreign producer / exporter has a relationship with Cumberland , and if so , whether this affects the price paid or payable . ⁵⁹ Absent such information , CBP is unable to determine where the QSP was produced and who produced it .

Finally , CBP requested entry transaction information from Cumberland . ⁶⁰ Of the requested entry documents , Cumberland provided a purchase order , proforma invoice , commercial invoice ,

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See Cumberland ’ s CF28 Response .

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See Cumberland ’ s CF28 Request .

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