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  4. EAPA Cons. Case 7607: Splendid Trading Co., Superior Granite and Marble By Vivaldi LLC (Notice of Determination as to Evasion, February 23, 2022)

EAPA Cons. Case 7607: Splendid Trading Co., Superior Granite and Marble By Vivaldi LLC (Notice of Determination as to Evasion, February 23, 2022)

EAPA Action: Notice of Determination as to Evasion in EAPA Case 7607 - Wooden Cabinets and Vanities and Components Thereof

WASHINGTON—On February 23, 2022, U.S. Customs and Border Protection (CBP) issued a determination against Splendid Trading Co. (also doing business as NGY Group (Chino) Inc.) (collectively, Splendid Trading) and Superior Granite and Marble by Vivaldi LLC (also doing business as Vivaldi Interiors LLC and Vivaldi Commercial LLC) (collectively, Superior) for evading customs duties in Enforce and Protect Act (EAPA) Case 7607.  Specifically, CBP examined whether Splendid Trading and Superior evaded antidumping and countervailing duty (AD/CVD) orders A-570-106 and C-570-107 on wooden cabinets and vanities and components thereof (WCV) from the People’s Republic of China (China).  CBP found substantial evidence that Splendid Trading and Superior imported into the United States WCV from China that was transshipped through Malaysia and did not pay AD/CVD duties.

In light of CBP’s determination that Splendid Trading and Superior entered merchandise covered by the AD/CVD orders into the customs territory of the United States through evasion, and pursuant to its authorities under EAPA, CBP will:

  • Suspend or continue to suspend Splendid Trading’s and Superior’s entries subject to this investigation until instructed to liquidate these entries;
  • Rate adjust and change those entries previously extended in accordance with the interim measures to type 03 and continue suspension until instructed to liquidate these entries; and
  • Review Splendid Trading’s and Superior’s continuous bonds and require single transaction bonds, as appropriate.

These actions do not preclude CBP from taking additional enforcement measures as it determines appropriate under its EAPA or other legal authorities, which include pursuing civil penalties or investigations into criminal violations.

For additional information on CBP and EAPA, please visit EAPA Trade Enforcement page. If you suspect an importer of duty evasion, CBP encourages you to submit an allegation through our online portal.

Follow CBP Office of Trade on Twitter @CBPTradeGov.

Attachment Ext. Size Date
EAPA Cons. Case 7607: Splendid Trading Co., Superior Granite and Marble By Vivaldi LLC (Notice of Determination as to Evasion, F PDF 9.39 MB 02/25/2022
Last Modified: Apr 17, 2024