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  4. EAPA Action: Determination as to Evasion in EAPA Case 7583 - Wooden Cabinets and Vanities

EAPA Action: Determination as to Evasion in EAPA Case 7583 - Wooden Cabinets and Vanities

WASHINGTON—On January 31, U.S. Customs and Border Protection (CBP) issued a determination against CNC Associates N.Y., Inc. doing business as CNC Cabinetry (CNC) for evading customs duties in Enforce and Protect Act (EAPA) case 7583. Specifically, CBP examined the evasion of antidumping and countervailing duty (AD/CVD) orders A-570-106 and C-570-107 on wooden cabinets and vanities and components thereof from the People’s Republic of China (China). CBP found substantial evidence that CNC imports the covered merchandise from China by transshipping it through Malaysia and without paying AD/CVD duties.

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

  • Suspend or continue to suspend CNC’s entries subject to this investigation until instructed to liquidate the entries;
  • Change any previously extended non-AD/CVD entries to AD/CVD entries and adjust rates to reflect that change, as well as continue suspension until instructed to calculate the total money owed to CBP on these entries based on current duty rates and the imported goods’ value; and
  • Review CNC’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 CBP.gov. 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.

Last Modified: Mar 21, 2022