Anti-dumping duty classification turned on country of origin and manufacturer identity; specific Korea rate applied, not the higher residual rate.

Imported goods qualified for the specific anti-dumping duty rate applicable to goods originating from Korea and manufactured by Kohap Petrochemical Corporation because the import documents, including the Bill of Lading, identified Korea as the country of origin and Kohap as the manufacturer. The Singapore entity was treated only as the shipper, not the exporter for notification purposes. As the goods fell within the specific entry in the notification, the higher rate reserved for "any other exporter" was not applicable, and relief followed.

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Issues: Whether the imported goods were entitled to the specific anti-dumping duty rate applicable to goods originating from Korea and manufactured by Kohap Petrochemical Corporation, or whether the higher rate applicable to "any other exporter" was payable because the shipment was routed through a Singapore entity.

Analysis: The notification table was read with the import documents, including the Bill of Lading. The goods were shown as manufactured at Kohap Petrochemical Corporation, loaded from Ulsan, Korea, and originating from Korea. The Singapore entity was only the shipper and not the exporter for the purpose of the notification. Since the country of origin and the relevant manufacturer/exporter were covered by the specific entry in the notification, the higher rate meant for "any other exporter" could not be applied.

Conclusion: The specific rate of anti-dumping duty applicable to goods from Korea and Kohap Petrochemical Corporation was payable, and the assessee was entitled to relief.

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