EAPA Case 7673 - Determination

Published on October 10, 2022
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The KCMA is pleased to announce that U.S. Customs and Border Protection (CBP) has issued a final affirmative determination as to evasion pursuant to the Enforce and Protect Act (EAPA) with respect to six U.S. importers involved in a scheme to transship wooden cabinets from China through Malaysia to avoid the payment of antidumping and countervailing duties.

The six importers in question are:

  1. Uni-Tile & Marble, Inc.;
  2. Durian Kitchen Depot Inc.;
  3. Kingway Construction and Supplies Co., Inc.;
  4. Lonlas Building Supply Inc.;
  5. Maika’i Cabinet & Stone Inc.; and
  6. Top Kitchen Cabinet Inc.

CBP initiated this investigation in response to an EAPA allegation filed by the American Kitchen Cabinets Alliance on October 13, 2021. As a result of its affirmative determination, CBP will suspend liquidation of the entries of merchandise by the six importers so that the appropriate amount of antidumping and countervailing duties can be paid. CBP may also pursue additional enforcement actions or penalties.
CBP’s Notice of Final Determination as to Evasion, which is attached, shows the incredible amount of work that the agency performed as part of its investigation. The KCMA appreciates CBP’s work in ensuring that the orders on wooden cabinets and vanities and components thereof from China are strictly enforced.

Notice of Determination