Slip Op. 19-135 UNITED STATES COURT OF INTERNATIONAL TRADE (5(ö/,'(0,59(d(/,K )$%5,.$/$5,7$ù, Plaintiff, and d2/$.2ö/80(7$/85-,A.S. $1' d2/$.2ö/8',67,&$5(7$6, %HIRUH: 0DUN$%DUQHWW, -XGJH &RQVROLGDWHG3ODLQWLIIV, &RQVRO&RXUW1R. 16-00218 v. 81,7('67$7(6, 'HIHQGDQW, and 67((/'<1$0,&6,1&(7$/, 'HIHQGDQW-,QWHUYHQRUV. OPINION AND ORDER >7KH86'HSDUWPHQWRI&RPPHUFH¶V)LQDO5HVXOWVRI5HGHWHUPLQDWLRQ3XUVXDQWWR 6HFRQG&RXUW5HPDQG DUH5HPDQGHG.] 'DWHGOctober 29, 2019 0DWWKHZ01RODQ, $UHQW)R[, //3RI:DVKLQJWRQ'&IRU&RQVROLGDWHG3ODLQWLIIV dRODNR÷OX0HWDOXUML$6DQGdRODNR÷OX'LV7LFDUHW$6 3DWULFLD00F&DUWK\$VVLVWDQW'LUHFWRU&RPPHUFLDO/LWLJDWLRQ%UDQFK&LYLO'LYLVLRQ 86'HSDUWPHQWRI-XVWLFHRI:DVKLQJWRQ'&IRU'HIHQGDQW8QLWHG6WDWHV:LWKKHU RQWKHEULHIZHUH-RVHSK++XQW, $FWLQJ$VVLVWDQW$WWRUQH\*HQHUDODQG-HDQQH( 'DYLGVRQ'LUHFWRU. 2IFRXQVHORQWKHEULHIZDV%UDQGRQ-&XVWDUG$WWRUQH\2IILFHRI WKH&KLHI&RXQVHOIRU7UDGH(QIRUFHPHQWDQG&RPSOLDQFH86'HSDUWPHQWRI &RPPHUFHRI:DVKLQJWRQ'&. &RQVRO&RXUW1R 16-00218 3DJH2 3DXO&5RVHQWKDO, 5$ODQ/XEHUGD, 'DYLG&6PLWK, and -RVKXD50RUH\.HOOH\'U\H :DUUHQ //3RI:DVKLQJWRQ'&IRU'HIHQGDQW-,QWHUYHQRU$UFHORU0LWWDO86$//&. 6WHSKHQ$-RQHV and 'DQLHO/6FKQHLGHUPDQ.LQJ 6SDOGLQJ, //3RI:DVKLQJWRQ '&IRU'HIHQGDQW-,QWHUYHQRU$.6WHHO&RUSRUDWLRQ $ODQ+3ULFH and &KULVWRSKHU%:HOG:LOH\5HLQ//3RI:DVKLQJWRQ'&IRU 'HIHQGDQW-,QWHUYHQRU1XFRU&RUSRUDWLRQ 5RJHU%6FKDJULQ and &KULVWRSKHU7&ORXWLHU6FKDJULQ$VVRFLDWHVRI:DVKLQJWRQ '&IRU'HIHQGDQW-,QWHUYHQRUV6WHHO'\QDPLFV,QFDQG66$%(QWHUSULVHV//& 7KRPDV0%HOLQH and 6DUDK(6KXOPDQ&DVVLG\/HY\.HQW 86$ //3RI :DVKLQJWRQ'&IRU'HIHQGDQW-,QWHUYHQRU8QLWHG6WDWHV6WHHO&RUSRUDWLRQ %DUQHWW, -XGJH: 7KLVPDWWHULVEHIRUHWKHFRXUWIROORZLQJWKH86'HSDUWPHQWRI &RPPHUFH¶V ³&RPPHUFH´RU³WKHDJHQF\´ UHGHWHUPLQDWLRQXSRQVHFRQGFRXUW-RUGHUHG UHPDQG. See )LQDO5HVXOWVRI5HGHWHUPLQDWLRQ3XUVXDQWWR6HFRQG&RXUW5HPand ³2nd 5HPDQG5HVXOWV´ (&)1R133. 3ODLQWLII(UH÷OL'HPLUYHdHOLN)DEULNDODUL7$ù ³(UGHPLU´ DQG&RQVROLGDWHG3ODLQWLIIVdRODNR÷OX0HWDOXUML$6DQGdRODNR÷OX'LV 7LFDUHW$6 WRJHWKHU³dRODNR÷OX´ HDFKFKDOOHQJHGDVSHFWVRI&RPPHUFH¶VILQDO GHWHUPLQDWLRQLQWKHVDOHVDWOHVV WKDQ IDLU YDOXHLQYHVWLJDWLRQRIFHUWDLQKRW-UROOHGVWHHO IODWSURGXFWVIURPWKH5HSXEOLFRI7XUNH\See Certain Hot-Rolled Steel Flat Products from the Republic of Turkey, 81 )HG5HJ 'HS¶W&RPPHUFH$XJ ILQDOGHWHUPLQDWLRQRIVDOHVDWOHVVWKDQIDLUYDOXH– ³Final Determination´ (&)1R-DQGDFFRPSDQ\LQJ,VVXHVDQG'HFLVLRQ0HP$-- $XJ (&)1R-DVDPHQGHGE\Certain Hot-Rolled Steel Flat Products from Australia, Brazil, Japan, the Republic of Korea, the Netherlands, the Republic of Turkey, and the United Kingdom)HG5HJ 'HS¶W&RPPHUFH2FW DPILQDO &RQVRO&RXUW1R 16-00218 3DJH3 aff. 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United States&,7BB_, ___, )6XSSG FLWDWLRQDQGLQWHUQDOTXRWDWLRQPDUNVRPLWWHd 'HIHQGDQW-,QWHUYHQRUVFRQVLVWRI$UFHORU0LWWDO86$//&$.6WHHO&RUSRUDWLRQ1XFRU &RUSRUDWLRQ6WHHO'\QDPLFV,QF66$%(QWHUSULVHV//&DQG8QLWHG6WDWHV6WHHO &RUSRUDWLRQ'HI-,QWV¶5HSO\&PWVDW $OOIXUWKHUFLWDWLRQVWRWKH7DULII$FWRIDVDPHQGHGDUHWR7LWOHRI WKH86 &RGHDQGDOOUHIHUHQFHVWRWKH86&RGHDUHWRWKHHGLWLRQXQOHVVRWKHUZLVH VWDWHG &RQVRO&RXUW1R 16-00218 3DJH6 DISCUSSION I. Duty Drawback and Circumstance of Sale Adjustments A. 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E E &RQVWUXFWHG valXHLQFOXGHVVLPLODUH[SHQVHVDQGDQDPRXQWIRUSURILWId. E H &RQVRO&RXUW1R 16-00218 3DJH8 DGMXVWPHQWWRFRVWRISURGXFWLRQ ,Q&RPPHUFHPRGLILHGLWVGXW\GUDZEDFN DGMXVWPHQW³E\DOORFDWLQJH[HPSWHGGXWLHVRYHUWRWDOSURGXFWLRQUDWKHUWKDQH[SRUWV´ Erdemir II, )6XSSGDW–31&RPPHUFHDGMXVWHGLWVPHWKRGRORJ\LQ UHVSRQVHWRDVVHUWLRQVWKDWPDUJLQGLVWRUWLRQVDURVHZKHQIRUHLJQSURGXFHUV³XVH>G@ IXQJLEOHLQSXWVERWKIURPIRUHLJQVRXUFHVZKLFKLQFXU>UHG@ LPSRUWGXWLHVDQGGRPHVWLF VRXUFHVZKLFK[did] QRW´Id. at 1331 &RPPHUFHUHDVRQHGWKDW³WKHODUJHUGHQRPLQDWRU RQWKHFRVW-VLGH>LHWRWDOSURGXFWLRQ@UHVXOWHGLQDVPDOOHUDGMXVWPHQWWRQRUPDOYDOXH WKDQ86SULFH´FRQVHTXHQWO\LWGHWHUPLQHGWKDW³HTXDOL]LQJWKHGHQRPLQDWRUVXVHGLQ HDFKDGMXVWPHQW´HQVXUHGWKDWDQHTXDODPRXQWZRXOGEHDGGHGWR86SULFHDQG QRUPDOYDOXHDQGWKHDJHQF\ZRXOGFRPSDUHWKHWZRYDOXHVRQD³GXW\QHXWUDO´EDVLV Id. at 1331. ,QWKHDGPLQLVWUDWLYHSURFHHGLQJXQGHUO\LQJErdemir II&RPPHUFHXVHGWKLV PRGLILHGGXW\GUDZEDFNPHWKRGRORJ\WRFDOFXODWHWKHDGMXVWPHQWWR86SULFHDQG PDNHDFRUUHVSRQGLQJHTXDOXSZDUGDGMXVWPHQWRQWKHFRVWVLGHSXUVXDQWWRSaha Thai. 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Eregli Demir ve Celik Fabrikalari T.A.S. v. United States
Court: United States Court of International Trade
Date filed: 2019-10-29
Citations: 2019 CIT 135
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