EAPA Consolidated Case 7809: Legion Furniture Inc (Notice of Determination as to Evasion, February 9, 2024)

WASHINGTON— On February 9, 2024, CBP issued the notice of determination as to evasion for EAPA consolidated case 7809 filed by Cambria Company LLC, against U.S. importers Legion Furniture Inc. (Legion) and Vanity Art, LLC (Vanity) alleging evasion of the applicable AD/CVD orders A-570-084 and C-570-085 on quartz surface products (QSP) from China. 

With respect to Vanity, CBP determined that substantial evidence does not support a conclusion that Vanity imported Chinese-origin QSP attached to Vietnamese wooden furniture.  Considering CBP’s determination that there is not substantial evidence that Vanity entered Chinese-origin QSP into the customs territory of the United States through evasion during the period of this investigation, CBP will reverse any actions taken with respect to Vanity’s entries covered by this investigation. 

CBP has also determined that there is substantial evidence of evasion of AD/CVD duties by Legion and, therefore, CBP issued a formal notice of determination as to evasion and has taken enforcement actions.

In light of CBP’s findings with respect to Legion, CBP will take the following actions:

• Suspend or continue to suspend the entries covered by this investigation, until instructed to liquidate.
• For those entries previously extended in accordance with Interim Measures, CBP will rate adjust and change those entries to type 03 and continue suspension until instructed to liquidate these entries.
• CBP will continue to evaluate Legion’s continuous bonds in accordance with CBP’s policies.

This determination does not preclude CBP or other agencies from pursuing other enforcement actions or penalties as may be appropriate.

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

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