                                    Slip Op. 19-130

               UNITED STATES COURT OF INTERNATIONAL TRADE


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               Plaintiff

        and

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        and

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                                OPINION AND ORDER

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&RQVRO&RXUW1R 17-00204                                                           3DJH2


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&RQVRO&RXUW1R 17-00204                                                          3DJH


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&RQVRO&RXUW1R 17-00204                                                       3DJH4


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&RQVRO&RXUW1R 17-00204                                                          3DJH5


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                                        DISCUSSION

    I.   Duty Drawback and Circumstance of Sale Adjustments

         A. Commerce’s Duty Drawback Calculation Methodologies Prior to +DEDú,

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&RQVRO&RXUW1R 17-00204                                                        3DJH6


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&RQVRO&RXUW1R 17-00204                                                         3DJH7


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&RQVRO&RXUW1R 17-00204                                                         3DJH19


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&RQVRO&RXUW1R 17-00204                                                            3DJH22


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&RQVRO&RXUW1R 17-00204                                                        3DJH


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&RQVRO&RXUW1R 17-00204                                                        3DJH25


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&RQVRO&RXUW1R 17-00204                                                         3DJH26


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&RQVRO&RXUW1R 17-00204                                                            3DJH27


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&RQVRO&RXUW1R 17-00204                                                          3DJH


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&RQVRO&RXUW1R 17-00204                                                          3DJH29


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&RQVRO&RXUW1R 17-00204                                                        3DJH


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&RQVRO&RXUW1R 17-00204                                                     3DJH


                                   CONCLUSION AND ORDER

         ,QDFFRUGDQFHZLWKWKHIRUHJRLQJLWLVKHUHE\

         ORDERED WKDW&RPPHUFH¶V 5HPDQG5HVXOWVDUHUHPDQGHG LQSDUWDQG

VXVWDLQHGLQSDUWDQGLWLVIXUWKHU

         ORDERED thatRQUHPDQG&RPPHUFHVKDOOFRQVLVWHQWZLWKWKLV2SLQLRQ

UHFDOFXODWHQRUPDOYDOXHZLWKRXWPDNLQJDFLUFXPVWDQFHRIVDOHDGMXVWPHQW UHODWHGWR

WKHGXW\GUDZEDFNDGMXVWPHQW PDGHWRH[SRUWSULFH RUFRQVWUXFWHGH[SRUWSULFH DQGLW

LVIXUWKHU

         ORDERED that &RPPHUFH¶V 5HPDQG5HVXOWVDUHVXVWDLQHGZLWKUHVSHFWWRWKH

DJHQF\¶VXVH RISDUWLDODGYHUVHIDFWVDYDLODEOHWR,FGDV and LWLVIXUWKHU

         ORDERED WKDW&RPPHUFHVKDOOILOHLWVUHPDQGUHGHWHUPLQDWLRQRQRUEHIRUH

-DQXDU\and LWLVIXUWKHU

         ORDERED WKDWVXEVHTXHQWSURFHHGLQJVVKDOOEHJRYHUQHGE\86&,75XOH

56.2(h and LWLVIXUWKHU

         ORDERED WKDWDQ\FRPPHQWVRUUHVSRQVLYHFRPPHQWVPXVWQRWH[FHHG5

ZRUGV.



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