DAK Americas LLC et al v. United States et al

6OLS2S172
81,7('67$7(6&28572),17(51$7,21$/75$'(
'$.$0(5,&$6//&DQG$85,*$
32/<0(56,1&
3ODLQWLIIV
%HIRUH7LPRWK\&6WDQFHX&KLHI-XGJH
Y
&RXUW1R
81,7('67$7(6
'HIHQGDQW
23,1,21
>'HQ\LQJSODLQWLIIV¶PRWLRQIRUMXGJPHQWRQWKHDJHQF\UHFRUG@
'DWHGDecember 27, 2019
Paul C. Rosenthal.HOOH\'U\H 	:DUUHQ//3RI:DVKLQJWRQ'&IRUSODLQWLIIV
'$.$PHULFDV//&DQG$XULJD3RO\PHUV,QF:LWKKLPRQWKHEULHIZHUHDavid C. Smith
Cameron R. ArgetsingerDQGJoshua R. Morey
Mikki Cottet6HQLRU7ULDO&RXQVHO&RPPHUFLDO/LWLJDWLRQ%UDQFK&LYLO'LYLVLRQ86
'HSDUWPHQWRI-XVWLFHRI:DVKLQJWRQ'&IRUGHIHQGDQW:LWKKHURQWKHEULHIZHUHChad A.
Readler$FWLQJ$VVLVWDQW$WWRUQH\*HQHUDOJeanne E. Davidson'LUHFWRUDQGFranklin E.
White, Jr.$VVLVWDQW'LUHFWRU2IFRXQVHOZHUHSuzanna Hartzell-BallardDQGJessica Plew
2IILFHRI$VVLVWDQW&KLHI&RXQVHO86&XVWRPVDQG%RUGHU3URWHFWLRQ
6WDQFHX&KLHI-XGJH3ODLQWLIIVEURXJKWWKLVDFWLRQWRFRQWHVWZULWWHQGHPDQGVE\86
&XVWRPVDQG%RUGHU3URWHFWLRQ ³&XVWRPV´RU³&%3´ IRUWKHUHWXUQWRWKHJRYHUQPHQWRI
FHUWDLQPRQHWDU\SD\PHQWVSODLQWLIIVSUHYLRXVO\UHFHLYHGIURP&XVWRPVXQGHUWKH&RQWLQXHG
'XPSLQJDQG6XEVLG\2IIVHW$FWRI ³&'62$´ 86&†F3XE/1R
††6WDW   repealed by'HILFLW5HGXFWLRQ$FWRI3XE/1R
† D 6WDW )HE 	%HIRUHWKHFRXUWLVSODLQWLIIV¶PRWLRQIRU
MXGJPHQWRQWKHDJHQF\UHFRUGXQGHU86&,75XOH7KHFRXUWGHQLHVWKHPRWLRQ
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 1 of 18

&RXUW1R 	 	3DJH
,  %$&.*5281'
%DFNJURXQGLVSUHVHQWHGLQWKHFRXUW¶VSUHYLRXVRSLQLRQLQWKLVFDVHDQGLVVXSSOHPHQWHG
KHUHLQDAK Americas LLC v. United States&,7BB6OLS2S $XJ  ³DAK
Americas I´
3ODLQWLIIVDUH³DIIHFWHGGRPHVWLFSURGXFHUV´ ³$'3V´ ZKLFKLVWKHWHUPXVHGLQWKH
&'62$WRLGHQWLI\SDUWLHVHOLJLEOHWRUHFHLYHPRQHWDU\GLVWULEXWLRQVWKDWDUHSDLGXQGHUWKH
&'62$DVFRPSHQVDWLRQIRUTXDOLI\LQJH[SHQVHVIURPGXWLHVFROOHFWHGXQGHUDQDQWLGXPSLQJ
GXW\ ³$'´ RUFRXQWHUYDLOLQJGXW\RUGHU3ODLQWLIIV'$.$PHULFDV//& ³'$.$PHULFDV´
DQG$XULJD3RO\PHUV,QF ³$XULJD´ UHFHLYHGDQQXDO&'62$GLVWULEXWLRQVXQGHUDQ$'RUGHU
RQSRO\HVWHUVWDSOHILEHU ³36)´ IURPWKH5HSXEOLFRI.RUHD'$.$PHULFDVDOVRUHFHLYHG
GLVWULEXWLRQVLQLWVFDSDFLW\DVDVXFFHVVRULQLQWHUHVWWR:HOOPDQ,QF ³:HOOPDQ´ DQRWKHU$'3
XQGHUWKDWRUGHUDQGDQ$'RUGHURQ36)IURP7DLZDQ &RPSOˆˆ
7KH'HPDQG/HWWHUV
,Q&XVWRPVLVVXHGOHWWHUV WKH³GHPDQGOHWWHUV´ WR'$.$PHULFDV:HOOPDQDQG
$XULJDGHPDQGLQJWKHSDUWLDOUHSD\PHQWRIFHUWDLQPRQHWDU\GLVWULEXWLRQVWKDW&XVWRPVSDLGWR
WKHVHSDUWLHVXQGHUWKH&'62$7KHGHPDQGOHWWHUVLGHQWLILHGDVWKHUHDVRQIRUWKHUHSD\PHQW
GHPDQGVWKHVHWWOHPHQWRIOLWLJDWLRQ WKH³Nan Ya´OLWLJDWLRQ EHIRUHWKLV&RXUWWRZKLFK
SODLQWLIIVZHUHQRWSDUWLHVSee 2UGHURI'LVPLVVDONan Ya Plastics Corp., Am. v. United States
&W1R -XQH (&)1R 2UGHURI'LVPLVVDOIROORZLQJSDUWLHV¶
See Notice of Amended Final Determination of Sales at Less Than Fair Value: Certain
Polyester Staple Fiber From the Republic of Korea and Antidumping Duty Orders: Certain
Polyester Staple Fiber From the Republic of Korea and Taiwan)HG5HJ
,QW¶O7UDGH$GPLQ0D\
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 2 of 18

&RXUW1R 	 	3DJH
6WLSXODWLRQRI'LVPLVVDO  ³Nan Ya 'LVPLVVDO2UGHU´ 7KHNan Ya OLWLJDWLRQLQYROYHGWKHLVVXH
RIZKHWKHU1DQ<D3ODVWLFV&RUS$PHULFDV ³1DQ<D´ DOVRDGRPHVWLFSURGXFHURI36)
TXDOLILHGDVDQ$'3XQGHUWKH&'62$7KLVOLWLJDWLRQGLGQRWSURFHHGWRDMXGJPHQWDQG
UHVXOWHGLQDVHWWOHPHQWDJUHHPHQWNan Ya 6HWWOHPHQW$JUHHPHQW )HE
$GPLQ5'RF1RDW  ³6HWWOHPHQW$JUHHPHQW´ )XUWKHUWRWKHVHWWOHPHQW1DQ<DZDV
DGGHGUHWURDFWLYHO\WRWKHOLVWRI$'3VSXEOLVKHGE\WKH86,QWHUQDWLRQDO7UDGH&RPPLVVLRQ
³,7&´ IRUWKH.RUHDDQG7DLZDQ36)RUGHUVHIIHFWLYHDVRI)LVFDO<HDUDQGIRU
VXEVHTXHQWILVFDO\HDUV/HWWHUIURP,7&WR&XVWRPV )HE  $GPLQ5'RF1R
DW  ³/HWWHUIURP,7&´ ,QWKHGHPDQGOHWWHUV&XVWRPVFKDUDFWHUL]HGWKHUHSD\PHQWVLW
VRXJKWIURPWKHSODLQWLIIVLQWKLVFDVHDVSODLQWLIIV¶SURUDWDVKDUHVRIWKHSD\PHQWVWKH
JRYHUQPHQWPDGHWR1DQ<DDVDUHVXOWRIWKHVHWWOHPHQWRIWKHNan Ya OLWLJDWLRQZKLFKZHUH
QRWRWKHUZLVHDYDLODEOHLQ&'62$DFFRXQWV
&XVWRPVLVVXHGWKHIRXUGHPDQGOHWWHUVQHDUO\WZR\HDUVDIWHUWKHNan Ya VHWWOHPHQWDV
IROORZV
7KH0DUFKOHWWHU&XVWRPVVHQWWR'$.$PHULFDVVRXJKWFODLPHGRYHUSD\PHQWV
RIPDGHXQGHUWKH.RUHD$'2UGHUIRU)LVFDO<HDUVWKURXJK&XVWRPV
'HPDQG/HWWHUWR'$.$PHULFDV 0DU  $GPLQ5'RFDW  ³'HPDQG/HWWHU
WR'$.$PHULFDV´
7KH0DUFKOHWWHUWR:HOOPDQ VHQWWRWKHDGGUHVVRIDIILOLDWH'$.$PHULFDV
VRXJKWIRUFODLPHGRYHUSD\PHQWVXQGHUERWK$'RUGHUVIRU)LVFDO<HDUVDQG
XQGHUWKH7DLZDQ$'2UGHUDQGXQGHUWKH.RUHD$'2UGHU
&XVWRPV'HPDQG/HWWHUWR:HOOPDQ 0DU  $GPLQ5'RFDW  ³'HPDQG
/HWWHUWR:HOOPDQ´
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 3 of 18

&RXUW1R 	 	3DJH
7KH0DUFKOHWWHUWR$XULJDVRXJKWUHSD\PHQWRIUHFHLYHGXQGHUWKH
.RUHD$'2UGHUIRU)LVFDO<HDU&XVWRPV'HPDQG/HWWHUWR$XULJD 0DU
$GPLQ5'RFDW  ³)LUVW'HPDQG/HWWHUWR$XULJD´
&XVWRPVVHQWDVHFRQGGHPDQGOHWWHUWR$XULJDGDWHG0D\VHHNLQJUHSD\PHQW
RIDQDGGLWLRQDOLQ&'62$GLVWULEXWLRQV$XULJDUHFHLYHG³GXHWRDVXSSOHPHQWDO
GLVWULEXWLRQ´XQGHUWKH.RUHD36)2UGHUIRU)LVFDO<HDUZKLFK&XVWRPVVWDWHG³VKRXOG
KDYHEHHQLQFOXGHG´LQLWVHDUOLHUGHPDQGOHWWHUWR$XULJD IRUDWRWDOGHPDQGRI
&XVWRPV8SGDWHG'HPDQG/HWWHUWR$XULJD 0D\  $GPLQ5'RFDW
³6HFRQG'HPDQG/HWWHUWR$XULJD´
2Q0D$XULJDUHSDLGWKHVXPRIGHPDQGHGE&amp;XVWRPVLQWKH
)LUVW'HPDQG/HWWHUWR$XULJD&KHFNIURP$XULJDWR&XVWRPV 0D\  $GPLQ5'RF
DW 1RSODLQWLIIKDVSDLGDQ\RWKHUSRUWLRQRIWKHDPRXQWVGHPDQGHGE&amp;XVWRPV
&RPSOˆˆ
7KH'HQLDORI'HIHQGDQW¶V0RWLRQWR'LVPLVV
,QDAK Americas IWKHFRXUWGHQLHGD5XOH E 	 PRWLRQE\WKHJRYHUQPHQWVHHNLQJ
GLVPLVVDORIWKLVDFWLRQIRUIDLOXUHWRVWDWHDFODLPRQZKLFKUHOLHIFDQEHJUDQWHG&,7DWBB
6OLS2SDW
7KH3HQGLQJ0RWLRQDQG5HODWHG3URFHHGLQJV
3ODLQWLIIVILOHGWKHPRWLRQEHIRUHWKHFRXUWIRUMXGJPHQWRQWKHDJHQF\UHFRUGXQGHU
86&,75XOHRQ'HFHPEHU3OV¶5XOH0RWIRU-RQWKH$JHQF\5 'HF
(&)1R ³3OV¶0RW´ 3OV¶0HPRI3RLQWVDQG$XWKRULWLHV 'HF (&)
1R ³3OV0HP´ 'HIHQGDQWUHVSRQGHGRQ0DUFK'HI¶V5HVSLQ2SSWR3OV¶
0RWIRU-RQWKH$JHQF\5 0DU (&)1R ³'HI¶V5HVS´ 3ODLQWLIIV
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 4 of 18

&RXUW1R 	 	3DJH
UHSOLHGRQ$SULO5HSO\LQ6XSSRI3OV¶5XOH0RWIRU-RQWKH$JHQF\5
$SU (&)1R ³3OV¶5HSO\´ 7KHFRXUWKHOGRUDODUJXPHQWRQSODLQWLIIV¶PRWLRQ
RQ-XO\See2UDO$UJXPHQW -XO\ (&)1R
,,  ',6&866,21
$6XEMHFW0DWWHU-XULVGLFWLRQ
7KHFRXUWH[HUFLVHVMXULVGLFWLRQDFFRUGLQJWR86&† L WKH³UHVLGXDO´
MXULVGLFWLRQSURYLGHGE\VHFWLRQRIWKH&XVWRPV&RXUWV$FWRI86&† L

3DUDJUDSK  RI† L SURYLGHVWKH&RXUWRI,QWHUQDWLRQDO7UDGHMXULVGLFWLRQRI³DQ\FLYLO
DFWLRQFRPPHQFHGDJDLQVWWKH8QLWHG6WDWHVWKDWDULVHVRXWRIDQ\ODZRIWKH8QLWHG6WDWHV
SURYLGLQJIRUWDULIIVGXWLHVIHHVRURWKHUWD[HVRQWKHLPSRUWDWLRQRIPHUFKDQGLVHIRU
UHDVRQVRWKHUWKDQWKHUDLVLQJRIUHYHQXH´86&† L 	 3DUDJUDSK  RI
VXEVHFWLRQ L SURYLGHVIRUMXULVGLFWLRQRI³DQ\FLYLODFWLRQFRPPHQFHGDJDLQVWWKH8QLWHG
6WDWHVWKDWDULVHVRXWRIDQ\ODZRIWKH8QLWHG6WDWHVSURYLGLQJIRUDGPLQLVWUDWLRQDQG
HQIRUFHPHQWZLWKUHVSHFWWRWKHPDWWHUVUHIHUUHGWRLQSDUDJUDSKV    RIWKLVVXEVHFWLRQ´
Id† L
%6WDQGDUGRI5HYLHZ
,QDQDFWLRQEURXJKWXQGHU86&† L WKHFRXUWFRQGXFWVLWVUHYLHZDFFRUGLQJWR
WKHVWDQGDUGRIUHYLHZVHWIRUWKLQWKH$GPLQLVWUDWLYH3URFHGXUH$FW86&†XQGHU
ZKLFKDFRXUWPXVWKROGXQODZIXODJHQF\DFWLRQIRXQGWREHDUELWUDU\FDSULFLRXVDQDEXVHRI
GLVFUHWLRQRURWKHUZLVHQRWLQDFFRUGDQFHZLWKODZ86&† H
&LWDWLRQVWRWKH&XVWRPV&RXUWV$FWRIDUHWRWKHUHOHYDQWSRUWLRQVRI7LWOHRI
WKH86&RGHHGLWLRQ&LWDWLRQVWR7LWOHRIWKH&RGHRI)HGHUDO5HJXODWLRQVDUHWRWKH
HGLWLRQ
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 5 of 18

&RXUW1R 	 	3DJH
&3ODLQWLIIV¶&ODLPVDQG'HPDQGVIRU5HOLHI
3ODLQWLIIVFODLPWKDWHDFKRIWKH&%3¶VOHWWHUVGHPDQGLQJUHFRYHU\RU³FODZEDFN´RI
WKHLUSUHYLRXVO\SDLG&'62$GLVWULEXWLRQVDUHLQYDOLGDJHQF\DFWLRQVWKDWPXVWEHVHWDVLGH
7KH\EDVHWKHLUFODLPVLQODUJHSDUWRQWKHLUFRQVWUXFWLRQRIWZRSURYLVLRQVLQWKH&XVWRPV
5HJXODWLRQVLPSOHPHQWLQJWKH&'62$
7KH\FRQWHQGWKDWVHFWLRQ E 	 RIWKHUHJXODWLRQV&)5† E
ZKLFKDGGUHVVHVWKHUHWXUQWR&XVWRPVRIRYHUSD\PHQWVRI&'62$GLVWULEXWLRQVLVDSSOLFDEOH
RQO\ZKHUH&XVWRPVVHHNVWRUHFRXSGLVWULEXWLRQVWRDFFRXQWIRUUHIXQGVRIDQWLGXPSLQJDQG
FRXQWHUYDLOLQJGXWLHVPDGHWRLPSRUWHUVDULVLQJIURPLPSRUWHQWULHV3OV¶0HP7KH

PDLQWDLQWKDWWKLVSURYLVLRQWKHUHIRUHGRHVQRWVXSSRUWDGHPDQGIRUWKHUHWXUQRISDVW&'62$
SD\PHQWVPDGHWRDIIHFWHGGRPHVWLFSURGXFHUVDQGVSHFLILFDOO\GRHVQRWDSSO\LQWKHVSHFLILF
VLWXDWLRQZKHUHDVKHUHDVHWWOHPHQWRIOLWLJDWLRQDJDLQVWWKHJRYHUQPHQWUHVXOWHGLQWKHDGGLWLRQ
RIDQHZ$'3Id.
3ODLQWLIIVDUJXHIXUWKHUWKDW&%3¶VGHPDQGVDUHSUHFOXGHGE\DQRWKHUSURYLVLRQLQWKH
&XVWRPV5HJXODWLRQVLPSOHPHQWLQJWKH&'62$&)5† I 3OV¶0HP7KLV
SURYLVLRQFUHDWHVDJHQHUDOUXOHVXEMHFWWRFHUWDLQH[FHSWLRQVWKDW³DQ\GLVWULEXWLRQPDGHWRDQ
DIIHFWHGGRPHVWLFSURGXFHUXQGHUWKLVVHFWLRQVKDOOEHILQDODQGFRQFOXVLYHRQWKHDIIHFWHG
GRPHVWLFSURGXFHU´&)5† I
$GGLWLRQDOO\SODLQWLIIVDUJXHWKDWWKH&'62$GRHVQRWDOORZ&XVWRPVWRUHDOORFDWH
&'62$GLVWULEXWLRQVUHWURDFWLYHO\DPRQJ$'3VLQDQDWWHPSWWRVHHNFODZEDFNRISUHYLRXVO

SDLGGLVWULEXWLRQV7KH\HPSKDVL]HLQSDUWLFXODUWKHOHQJWKVRIWLPHHODSVLQJVLQFHWKHRULJLQDO
SD\PHQWV GDWLQJEDFNWR)LVFDO<HDU DQGWKHLVVXDQFHRIWKHGHPDQGOHWWHUVLQ3OV¶
0HP
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 6 of 18

&RXUW1R 	 	3DJH
3ODLQWLIIVVHHNWKUHHIRUPVRIUHOLHI7KH\VHHNILUVWWRKDYHWKHGHPDQGOHWWHUVVHWDVLGH
DVXQODZIXODJHQF\DFWLRQV3OV¶0RW6HFRQGWKH\ZRXOGKDYHWKHFRXUWHQMRLQ&XVWRPV
³IURPPDNLQJVXFKGHPDQGVRQ3ODLQWLIIVLQWKHIXWXUH´Id.)LQDOO\WKH\VHHNDQRUGHU³WKDW
&XVWRPVVKDOOUHIXQGWR$XULJD3RO\PHUV,QFWKHSD\PHQWWKDW$XULJDPDGHWR
&XVWRPVLQUHVSRQVHWR&XVWRPV¶XQODZIXOGHPDQGLQLWV0DUFKOHWWHU´Id.
'3ODLQWLIIV+DYH1RW(VWDEOLVKHGWKHLU(QWLWOHPHQWWRD5HPHG\LQWKLV$FWLRQ
8QGHUWKHVWDQGDUGRIUHYLHZWKHFRXUWLVQRWFDOOHGRQWRGHFLGHZKHWKHUGHIHQGDQW
XOWLPDWHO\ZLOORUZLOOQRWVXFFHHGLQUHFRYHULQJDPRXQWVIURP&'62$GLVWULEXWLRQV&XVWRPV
SUHYLRXVO\SDLGWRWKHSODLQWLIIV,QVWHDGWKHFRXUWPXVWGHFLGHZKHWKHUWKHVSHFLILFDJHQF

DFWLRQVFKDOOHQJHGLQWKLVFDVH²LHWKHLVVXDQFHVRIWKHGHPDQGOHWWHUVWRSODLQWLIIV²DUHLQYDOLG
DVDUELWUDU\FDSULFLRXVDQDEXVHRIGLVFUHWLRQRURWKHUZLVHQRWLQDFFRUGDQFHZLWKODZRQWKH
JURXQGVSODLQWLIIVDVVHUWLQVXSSRUWRIWKHLUPRWLRQIRUMXGJPHQWRQWKHDJHQF\UHFRUG7KHFRXUW
FRQFOXGHVWKH\DUHQRW
,QVXPPDU\WKHFRXUWEDVHVLWVGHFLVLRQRQWKHIROORZLQJILYHFRQFOXVLRQV  &RQWUDU

WRSODLQWLIIV¶DUJXPHQW&XVWRPVGLGQRWPLVLQWHUSUHWVHFWLRQ E 	 RIWKH&XVWRPV
5HJXODWLRQVLVGHFLGLQJWRGHPDQGWKHSD\PHQWVDWLVVXH  6HFWLRQ E 	 ZDVQRWWKH
VROHJURXQGXSRQZKLFK&XVWRPVVRXJKWWKHUHSD\PHQWVIURPSODLQWLIIV  6HFWLRQ I RI
WKH&XVWRPV5HJXODWLRQVGRHVQRWLQYDOLGDWHWKHGHPDQGOHWWHUV  7KH&'62$LVVLOHQWRQWKH
TXHVWLRQRIZKHWKHUWKH8QLWHG6WDWHVPD\VHHNWRUHFRYHUHUURQHRXVRYHUSD\PHQWVWR$'3VDQG
,QWKHFLUFXPVWDQFHVRIWKLVFDVHLWZDVQHLWKHUDUELWUDU\DQGFDSULFLRXVQRUDQDEXVHRI
GLVFUHWLRQIRU&XVWRPVWRVHHNWKHUHSD\PHQWVIURPSODLQWLIIVEDVHGRQWKHUHWURDFWLYH
GHVLJQDWLRQRIDQHZ$'3IRUWKHUHOHYDQW$'RUGHUV
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 7 of 18

&RXUW1R 	 	3DJH
&XVWRPV'LG1RW,VVXHWKH'HPDQG/HWWHUV%DVHGXSRQD0LVLQWHUSUHWDWLRQRI
6HFWLRQ E 	 RIWKH&XVWRPV5HJXODWLRQV
,QVXSSRUWRIWKHLUFODLPSODLQWLIIVDUJXHWKDWSDUDJUDSK  RIVHFWLRQ E RIWKH
&XVWRPV5HJXODWLRQV&)5† E 	 GRHVQRWDXWKRUL]HWKHFROOHFWLRQDFWLRQVWDNHQ
E\WKHGHPDQGOHWWHUV7KHLUDUJXPHQWWXUQVRQWKHPHDQLQJRIWKHSKUDVH³DQGRUFRXUWDFWLRQV´
DVLWDSSHDUVLQWKHILUVWVHQWHQFHLQWKDWSDUDJUDSKZKLFKUHDGVDVIROORZV
Overpayments to affected domestic producers. 2YHUSD\PHQWVWRDIIHFWHG
GRPHVWLFSURGXFHUVUHVXOWLQJIURPVXEVHTXHQWUHOLTXLGDWLRQVDQGRUFRXUWDFWLRQV
DQGGHWHUPLQHGE&XVWRPVWREHQRWRWKHUZLVHUHFRYHUDEOHIURPWKH
FRUUHVSRQGLQJ6SHFLDO$FFRXQWDVVHWRXWLQSDUDJUDSK E 	 RIWKLVVHFWLRQZLOO
EHFROOHFWHGIURPWKHDIIHFWHGGRPHVWLFSURGXFHUV
&)5† E 	 ,QVXSSRUWRIWKLVDUJXPHQWSODLQWLIIVSRLQWWRWKHLPPHGLDWHO

SUHFHGLQJSDUDJUDSKRIVXEVHFWLRQ E LHSDUDJUDSK  ZKLFKSURYLGHVDVIROORZV
Refunds resulting from reliquidation or court action,IDQ\RIWKHXQGHUO\LQJ
HQWULHVFRPSRVLQJDSULRUGLVWULEXWLRQVKRXOGUHOLTXLGDWHIRUDUHIXQGVXFKUHIXQG
ZLOOEHUHFRYHUHGIURPWKHFRUUHVSRQGLQJ6SHFLDO$FFRXQW6LPLODUO\UHIXQGVWR
LPSRUWHUVUHVXOWLQJIURPDQ\FRXUWDFWLRQLQYROYLQJWKRVHHQWULHVZLOODOVREH
UHFRYHUHGIURPWKHFRUUHVSRQGLQJ6SHFLDO$FFRXQW5HIXQGVWRLPSRUWHUVZLOOQRW
EHGHOD\HGSHQGLQJWKHUHFRYHU\RIRYHUSD\PHQWVIURPGRPHVWLFSURGXFHUVDVVHW
RXWLQSDUDJUDSK E 	 RIWKLVVHFWLRQ
Id.† E 	 ,QVXPPDU\SODLQWLIIV¶DUJXPHQWLVWKDWWKHZRUGV³DQGRUFRXUWDFWLRQV´DV
XVHGLQSDUDJUDSK  PXVWEHUHDGWRUHIHUWRWKHSKUDVH³FRXUWDFWLRQLQYROYLQJWKRVHHQWULHV´DV
LWDSSHDUVLQSDUDJUDSK  HVSHFLDOO\LQWKHFRQWH[WRIWKHZRUGV³UHIXQGVWRLPSRUWHUV´LQ
SDUDJUDSK  DQGWKDWWKHVHWWOHPHQWRIWKHNan Ya OLWLJDWLRQLVQRWZLWKLQWKHLQWHQGHGPHDQLQJ
RIWKHWHUP³FRXUWDFWLRQV´DVXVHGLQSDUDJUDSK  3OV¶0HP3ODLQWLIIVFLWHLQVXSSRUWRI
WKHLUDUJXPHQWFHUWDLQODQJXDJHLQWKHSUHDPEOHWRWKHILQDOUXOHPDNLQJZKLFKGLVFXVVHVWKHVH
SURYLVLRQVVROHO\LQWKHFRQWH[WRIUHIXQGVRIGXWLHVRQLPSRUWHQWULHV3OV¶0HP
TXRWLQJDistribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers
)LQDO5XOH  )HG5HJ &XVW 	%RUGHU3URW6HSW
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 8 of 18

&RXUW1R 	 	3DJH
7KHFRXUWLVQRWSHUVXDGHGE\SODLQWLIIV¶DUJXPHQW&XVWRPVXVHGWKHSKUDVH³DQGRU
FRXUWDFWLRQV´LQSDUDJUDSK  ZLWKRXWTXDOLI\LQJODQJXDJHDQDORJRXVWRWKHODQJXDJH
³LQYROYLQJWKRVHHQWULHV´RU³UHIXQGVWRLPSRUWHUV´WKDWLWXVHGLQSDUDJUDSK  $OVRWKH
TXDOLILHULQSDUDJUDSK  ³DVVHWRXWLQSDUDJUDSK  RIWKLVVHFWLRQ´LVQRWQHFHVVDULO\UHDG DV
SODLQWLIIVGR3OV¶0HP WRPRGLI\WKHWHUP³>R@YHUSD\PHQWV´DQGWKXVOLPLWWKH
RSHUDWLRQRISDUDJUDSK  WRWKHFLUFXPVWDQFHVRISDUDJUDSK  ,QVWHDGLQFRQWH[WLWLVPRUH
UHDVRQDEO\LQWHUSUHWHGWRPRGLI\RQO\WKHQHDUE\ZRUGV³QRWRWKHUZLVHUHFRYHUDEOHIURPWKH
FRUUHVSRQGLQJ6SHFLDO$FFRXQW´
:KLOHLWPLJKWEHDUJXHGWKDWWKHUHODWLRQVKLSRISDUDJUDSK  WRSDUDJUDSK  LVDQ
LQGLFDWLRQRIVRPHDPELJXLW\DVWRWKHPHDQLQJRISDUDJUDSK  WKHSUHDPEOHWRWKHSURSRVHG
UXOHFRQWDLQVODQJXDJHLQGLFDWLQJWKDW&XVWRPVLQWHQGHGWRUHFRYHURYHUSD\PHQWVWKDWGLGQRW
QHFHVVDULO\UHVXOWIURPUHOLTXLGDWLRQVRUFRXUWDFWLRQVUHODWHGWRUHIXQGVRIGXWLHVDULVLQJIURP
LPSRUWHQWULHVDistribution of Continued Dumping and Subsidy Offset to Affected Domestic
Producers 3URSRVHG5XOH )HG5HJ &XVW 	%RUGHU3URW-XQH
³AnyRYHUSD\PHQWRIDGLVWULEXWLRQPDGHE&XVWRPVWRDQDIIHFWHGGRPHVWLFSURGXFHUZLOOEH
VXEMHFWWRELOOLQJDQGRWKHUFROOHFWLRQPHWKRGVLQFOXGLQJbut not limited toDGPLQLVWUDWLYH
RIIVHWVUHVXOWLQJIURPDUHOLTXLGDWLRQ´ HPSKDVLVDGGHG 	7KHSUHDPEOHODQJXDJHLQWKHILQDO
UXOHRQZKLFKSODLQWLIIVUHO\GRHVQRWVWDWHWKDWRQO\FRXUWDFWLRQVLQYROYLQJGXW\UHIXQGVWR
LPSRUWHUVZLOOUHVXOWLQDFWLRQVWRUHFRYHURYHUSD\PHQWVWR$'3VDQGWKHUHLVQRWKLQJWKHUHLQ
LQGLFDWLQJWKDW&XVWRPVTXDOLILHGRUOLPLWHGLWVHDUOLHUH[SUHVVLRQRILQWHQWDVUHIOHFWHGLQWKH
SUHDPEOHWRWKHSURSRVHGUXOH
,QVXPPDU\WKHODQJXDJHRI&)5† E PLJKWEHLPSHUIHFWO\GUDIWHGDQG
WKHUHE\QRWUHPRYHDOODPELJXLW\EXWWKHUHLVDVXIILFLHQWH[SUHVVLRQRIDJHQF\LQWHQW
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 9 of 18

&RXUW1R 	 	3DJH
SDUWLFXODUO\LQWKHSUHDPEOHWRWKHSURSRVHGUXOHWRUHFRYHUDEURDGHUFODVVRIRYHUSD\PHQWVWKDQ
WKDWSRVLWHGE\SODLQWLIIV7KHFRXUWFRQFOXGHVWKDWWKHGHPDQGOHWWHUVDUHQRWLQYDOLGDWHGE\D
PLVLQWHUSUHWDWLRQRIWKLVUHJXODWLRQRQWKHSDUWRI&XVWRPV
(YHQZHUHWKHFRXUWWRDJUHHZLWKSODLQWLIIVWKDW† E 	 ZDVLQWHQGHGWRUHIHURQO

WRRYHUSD\PHQWVUHVXOWLQJIURPWKRVHFRXUWDFWLRQVWKDWLQYROYHUHIXQGVXSRQLPSRUWHQWULHVLW
VWLOOFRXOGQRWGHFODUHWKHGHPDQGOHWWHUVLQYDOLGRUSURYLGHWKHRWKHUUHOLHISODLQWLIIVVHHN7KDW
LVEHFDXVHWKHUHJXODWLRQVGRQRWSUHFOXGH&XVWRPVIURPVHHNLQJWRUHFRXSRYHUSD\PHQWVRI
SUHYLRXV&'62$GLVWULEXWLRQVXVLQJDXWKRULW\RWKHUWKDQWKDWSURYLGHGVSHFLILFDOO\E\VHFWLRQ
E 	 ,QWKDWUHJDUGDVGLVFXVVHGEHORZ&XVWRPVGLGQRWUHO\VROHO\RUHYHQ
SULQFLSDOO\RQVHFWLRQ E 	 LQGHPDQGLQJSD\PHQWVIURPWKHSODLQWLIIVLQWKLVFDVH
&XVWRPV'LG1RW5HO([FOXVLYHO\RQ6HFWLRQ E 	 RIWKH&XVWRPV5HJXODWLRQVIRU
$XWKRULW\WR'HPDQG5HSD\PHQWRI3UHYLRXV&'62$'LVWULEXWLRQV
,QLWVSUHYLRXVRSLQLRQWKHFRXUWGHQLHGWKHJRYHUQPHQW¶VPRWLRQWRGLVPLVVUXOLQJWKDW
GHIHQGDQW¶VPRWLRQFRXOGQRWEHDGMXGLFDWHGDEVHQWH[DPLQDWLRQRIWKHDGPLQLVWUDWLYHUHFRUGLQ
WKLVFDVH7KHFRXUWQRWHGLWVLQDELOLW\WRGHWHUPLQHZLWKRXWDUHFRUGWKDWLQFOXGHGWKHGHPDQG
OHWWHUVWKHDXWKRULW\RUDXWKRULWLHVXQGHUZKLFK&XVWRPVJURXQGHGLWVGHPDQGVIRUUHSD\PHQW
DAK Americas I &,7DWBB6OLS2SDW
7KHFRXUWUHDFKHVWKLVFRQFOXVLRQZLWKRXWDIIRUGLQJWKHW\SHRIGHIHUHQFHWRDQDJHQF\¶V
LQWHUSUHWDWLRQRILWVRZQUHJXODWLRQVRIWKHW\SHDGGUHVVHGE\WKH6XSUHPH&RXUWLQAuer v.
Robbins86  See Kisor v. Wilkie6&W   OLPLWLQJ
Auer GHIHUHQFHWRRIILFLDODJHQF\SRVLWLRQV 7KHFRXUW¶VFRQFOXVLRQWKDWWKHGHPDQGOHWWHUVDUH
QRWLQYDOLGDWHGE\DQDJHQF\PLVLQWHUSUHWDWLRQRI&)5† E 	 DFFRUGVZLWKFHUWDLQ
dicta LQPS Chez Sidney, L.L.C. v. U.S. Int’l Trade Comm’n)G )HG&LU
GLUHFWLQJ&XVWRPVWRIDVKLRQDQDSSURSULDWHUHPHG\LQWKHLQVWDQFHRIDFRXUWGHFLVLRQ
UHWURDFWLYHO\UHFRJQL]LQJDQDGGLWLRQDO$'3DQGFODULI\LQJWKDW&)5† E 	 DSSOLHV
WRRYHUSD\PHQWVPDGHWRWKHRWKHU$'3V
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 10 of 18

&RXUW1R 	 	3DJH
7KHDGPLQLVWUDWLYHUHFRUGVKRZVWKDWRQO\LQWKHVHFRQGOHWWHUWR$XULJDGLG&XVWRPVUHO

VSHFLILFDOO\RQVHFWLRQ E 	 RIWKH&XVWRPV5HJXODWLRQV&)5† E 	 IRU
WKHDXWKRULW\WRGHPDQGUHWXUQRIFODLPHGRYHUSD\PHQWVWRDQ$'36HFRQG'HPDQG/HWWHUWR
$XULJDDW7KDWOHWWHUKRZHYHUZKLFKUHIHUUHGWRWKH)LUVW'HPDQG/HWWHUWR$XULJDDOVR
UHOLHGRQRWKHUDXWKRULW\IRULWVFRQFOXVLRQWKDW³$XULJDLVMRLQWO\DQGVHYHUDOO\OLDEOHIRUWKH
UHWXUQRIDQ&'62$RYHUSD\PHQWVWKDWZHUHSUHYLRXVO\SDLGWRLWVSUHGHFHVVRU´LQFOXGLQJWKH
Notice of Intent to Distribute Offset for Fiscal Year 2011)HG5HJ &XVW
%RUGHU3URW0D\ Id.DW7KHWH[WVRIWKHWKUHHLQLWLDOGHPDQGOHWWHUVLHWKH
'HPDQG/HWWHUVWR'$.$PHULFDVDQGWR:HOOPDQDQGWKH)LUVW'HPDQG/HWWHUWR$XULJD
LQGLFDWHWKDW&XVWRPVGLGQRWUHO\H[FOXVLYHO\RUHYHQSULQFLSDOO\RQVHFWLRQ E 	 RIWKH
&XVWRPV5HJXODWLRQVIRUDXWKRULW\WRGHPDQGUHSD\PHQW,QVXPPDU\WKHFRXUW¶VLQWHUSUHWDWLRQ
RIDOOIRXUGHPDQGOHWWHUVLVWKDW&XVWRPVGLGQRWUHO\VROHO\RQ&)5† E
7KUHHRIWKHIRXUGHPDQGOHWWHUVWKH'HPDQG/HWWHUVWR'$.$PHULFDVDQG:HOOPDQ
DQGWKH)LUVW'HPDQG/HWWHUWR$XULJDZKLFKDUHLGHQWLFDOLQUHVSHFWVUHOHYDQWWRWKHTXHVWLRQRI
WKHFODLPHGDXWKRULW\IRUWKHUHSD\PHQWGHPDQGVWDWHLQWKHILUVWSDUDJUDSKWKDWFHUWDLQSDVW
&'62$GLVWULEXWLRQV³ZHUHPDGHLQDFFRUGDQFHZLWK86&†F>DJHQHUDOFLWDWLRQWR
WKH&'62$DVDZKROH@DQG&)5††WKURXJK>ZKLFKWRJHWKHUFRPSULVHWKH
HQWLUHVHWRI&'62$UHJXODWLRQV@´'HPDQG/HWWHUWR'$.$PHULFDVDW'HPDQG/HWWHUWR
:HOOPDQDW)LUVW'HPDQG/HWWHUWR$XULJDDW
7KHOHWWHUVFRQWLQXHE\VWDWLQJWKDW³>D@VPRUHIXOO\VHWRXWEHORZ\RXUFRPSDQ\ZDV
RYHUSDLGDQGWKHRYHUSD\PHQWPXVWEHLPPHGLDWHO\UHWXUQHGWR86&XVWRPVDQG%RUGHU
3URWHFWLRQ &%3 ´'HPDQG/HWWHUWR'$.$PHULFDVDW'HPDQG/HWWHUWR:HOOPDQDW
)LUVW'HPDQG/HWWHUWR$XULJDDW7KHQH[WSDUDJUDSKSURYLGHVWKHVWDWHGUHDVRQIRUWKH
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 11 of 18

&RXUW1R 	 	3DJH
REOLJDWLRQWRUHWXUQIXQGVWRWKHJRYHUQPHQW,WGRHVQRWPHQWLRQVHFWLRQ E 	 EXW
LQVWHDGH[SODLQVWKHUHDVRQIRUWKHGHPDQGE\FLWLQJDIHDWXUHRIWKH&'62$WKHDZDUGLQJRI
GLVWULEXWLRQVRQDSURUDWDEDVLVWRWKHYDULRXVDIIHFWHGGRPHVWLFSURGXFHUVZKRPD\TXDOLI\WR
UHFHLYHGLVWULEXWLRQVXQGHUDQ$'RU&9'RUGHU7KDWSDUDJUDSK TXRWHGIURPWKH'HPDQG
/HWWHUWR'$.$PHULFDVDQG)LUVW'HPDQG/HWWHUWR$XULJD LVDVIROORZV
:KHQWKHDPRXQWRITXDOLI\LQJH[SHQGLWXUHVIRUDSDUWLFXODUDQWLGXPSLQJRU
FRXQWHUYDLOLQJGXW\FDVHH[FHHGVWKHFROOHFWLRQVDYDLODEOHIRUGLVWULEXWLRQWKH
&'62$UHTXLUHVSURUDWDGLVWULEXWLRQVDPRQJWKHHOLJLEOHDIIHFWHGGRPHVWLF
SURGXFHUV86&†F G 	 &)5† F 	 )RUWKHILVFDO
\HDU V QRWHGDERYH>)LVFDO<HDUVWKURXJK@WKHUHZHUHLQVXIILFLHQW
&'62$VXEMHFWFROOHFWLRQVWRVDWLVI\HDFKDIIHFWHGGRPHVWLFSURGXFHU¶V
TXDOLI\LQJH[SHQGLWXUHVIRU$>UHIHUULQJWR$'GXWLHVFROOHFWHGXQGHUWKH
$'RUGHURQ36)IURP.RUHD@$VVXFK\RXZHUHSDLGDSURUDWDVKDUHIRU
$LQHDFKRIWKHVHILVFDO\HDUV+RZHYHUGXHWRFHUWDLQOLWLJDWLRQLQWKH
&RXUWRI,QWHUQDWLRQDO7UDGHLQYROYLQJ$DQDGGLWLRQDOHQWLW\KDVEHHQ
ODZIXOO\GHWHUPLQHGWREHDQHOLJLEOHGRPHVWLFDIIHFWHGSURGXFHUIRU$
IRU)LVFDO<HDUVRQZDUGNan Ya Plastics Corp., Am. v. United States&,7
&DVH1R7KHUHIRUHWKHSURUDWDVKDUHVIRU$PXVWEH
UHWURDFWLYHO\UHFDOFXODWHGDQG\RXPXVWUHWXUQWKHDPRXQWVQRWHGEHORZZKLFK
FRQVWLWXWHDQHUURQHRXVRYHUSD\PHQW
'HPDQG/HWWHUWR'$.$PHULFDVDW)LUVW'HPDQG/HWWHUWR$XULJDDWsee also 'HPDQG
/HWWHUWR:HOOPDQDW VLPLODU 7KHFLWDWLRQVWR86&†F G 	 DQG&)5
† F 	 LQWKHTXRWHGODQJXDJHDUHUHIHUHQFHVWRWKH³SURUDWD´QDWXUHRIGLVWULEXWLRQVRI
&'62$EHQHILWVDPRQJ$'3V7KHWKUHHOHWWHUVUHIHUWRVHFWLRQ E 	 RQWKHVHFRQG
SDJHVRIHDFKEXWWKH\GRVRLQWKHFRQWH[WRIWKHSURYLVLRQWKHUHLQXQGHUZKLFKLQWHUHVWDFFUXHV
RQDPRXQWVGHPDQGHGEXWQRWVDWLVILHG'HPDQG/HWWHUWR'$.$PHULFDVDW'HPDQG/HWWHU
WR:HOOPDQDW)LUVW'HPDQG/HWWHUWR$XULJDDW ³,QDFFRUGDQFHZLWK&)5
E 	 DQ\DPRXQWQRWUHSDLGZLWKLQGD\VRIWKHGDWHRIWKHELOOZLOOEHJLQWRDFFUXH
LQWHUHVWDWWKHUDWHLQGLFDWHGLQ&)5†>@D F ´
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 12 of 18

&RXUW1R 	 	3DJH
6HFWLRQ I RIWKH&XVWRPV5HJXODWLRQV'RHV1RW,QYDOLGDWHWKH'HPDQG/HWWHUV
3ODLQWLIIV¶DUJXPHQWWKDW&%3¶VGHPDQGVDUHSUHFOXGHGE\DQRWKHUSURYLVLRQLQWKH
&XVWRPV5HJXODWLRQVLPSOHPHQWLQJWKH&'62$&)5† I XQGHUZKLFK³DQ

GLVWULEXWLRQPDGHWRDQDIIHFWHGGRPHVWLFSURGXFHUXQGHUWKLVVHFWLRQVKDOOEHILQDODQG
FRQFOXVLYHRQWKHDIIHFWHGGRPHVWLFSURGXFHU´3OV¶0HPIDUHVQREHWWHU$VGHIHQGDQW
DUJXHV'HI¶V5HVSWKHSURYLVLRQLVH[SUHVVO\ELQGLQJRQO\RQWKHDIIHFWHGGRPHVWLF
SURGXFHUDQGUHJDUGOHVVVSHFLILHVWKDW&%3DFWLRQVWRUHFRYHURYHUSD\PHQWVWDNHQXQGHU
VHFWLRQ E 	 DUHDQH[FHSWLRQWRWKHDGPLQLVWUDWLYHILQDOLW\SURYLGHGLQVHFWLRQ I
See &)5† I  ³([FHSWDVSURYLGHGLQSDUDJUDSKV E 	 DQG F 	 RIWKLV
VHFWLRQ´
7KH&'62$,V6LOHQWRQWKH4XHVWLRQRI:KHWKHUWKH8QLWHG6WDWHV0D\6HHNWR5HFRYHU
$PRXQWV,W'HHPVWR%H2YHUSD\PHQWVRI&'62$'LVWULEXWLRQVWR$'3V
,QLWVUHVSRQVHEULHIGHIHQGDQWDUJXHVWKDW&%3¶VGHPDQGVZHUHPDGH³LQDFFRUGDQFH
ZLWKWKH&'62$¶VVWDWXWRU\PDQGDWH´WKDWDQHOLJLEOH$'3LVWRUHFHLYHDSURUDWDVKDUHRIWKH
DPRXQWFROOHFWHGE&XVWRPVLQWKHSUHFHGLQJILVFDO\HDUEDVHGRQTXDOLI\LQJH[SHQGLWXUHV
FHUWLILHGE\DOO$'3VIRUWKHFRPPRGLW'HI¶V5HVS,QWKHLUUHSO\EULHISODLQWLIIVGLVSXWH
WKLVSUHPLVHDUJXLQJWKDWWKH&'62$³GRHVQRWDOORZ&XVWRPVWRUHWURDFWLYHO\UHDOORFDWH
&'62$GLVWULEXWLRQVDPRQJ$'3V\HDUVDIWHUWKRVHGLVWULEXWLRQVZHUHPDGH´3OV¶5HSO
3ODLQWLIIVSRLQWWRVHYHUDOSURFHGXUDOWLPHOLPLWDWLRQVWKHVWDWXWHDSSOLHVWRWKH,7&DQG&XVWRPV
³UHJDUGLQJKRZDQGZKHQWRSHUIRUPWKHDFWLRQVQHFHVVDU\WRHIIHFWGLVWULEXWLRQVWR$'3V´
Id.DW LGHQWLI\LQJWKHGD\WLPHOLPLWIRU,7&¶VSURYLGLQJ&XVWRPVDOLVWRISHWLWLRQHUVDQG
VXSSRUWHUVRIWKHSHWLWLRQWKHGD\WLPHOLPLWSULRUWRGLVWULEXWLRQIRU&%3¶VSXEOLFDWLRQRIDQ
LQWHQWLRQWRGLVWULEXWHDQGWKHGD\WLPHOLPLWIRUGLVWULEXWLRQIROORZLQJWKHEHJLQQLQJRID
ILVFDO\HDU $FFRUGLQJWRSODLQWLIIVWKH7DLZDQDQG.RUHD$'RUGHUVZHUHLVVXHGSULRUWRWKH
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 13 of 18

&RXUW1R 	 	3DJH
HQDFWPHQWRIWKH&'62$UHTXLULQJWKH,7&WRVXEPLWWKHOLVWRISHWLWLRQHUVDQGSHWLWLRQ
VXSSRUWHUVZLWKLQGD\VRIHQDFWPHQWDQG³>W@KHUHLVQRSURYLVLRQLQWKH&'62$WKDWSHUPLWV
WKH,7&WRVXEPLWDUHYLVHGOLVWRI$'3VWR&XVWRPVILIWHHQ\HDUVDIWHUWKHHQDFWPHQWRIWKH
&'62$´Id7KH\DUJXHIXUWKHUWKDW³WKHUHLVQRSURYLVLRQLQWKH&'62$WKDWZRXOGDOORZ
&XVWRPVWRDFWRQVXFKDUHYLVHGOLVW´Id.DW7KH\FRQFOXGHWKDW³WKHUHLVQROHJDOEDVLVIRU
&XVWRPVWRXQZLQGHDFKRIWKHVWDWXWRULO\PDQGDWHGVWHSVWKDWLWZDVUHTXLUHGWRWDNHLQ
GLVWULEXWLQJ&'62$IXQGVXQGHUWKH7DLZDQDQG.RUHD36)2UGHUVEHWZHHQDQG
VLPSO\EHFDXVH&XVWRPVDQGWKH,7&GHFLGHG\HDUVDIWHUWKHIDFWDQGLQWKHFRQWH[WRID
OLWLJDWLRQVHWWOHPHQWWRUHWURDFWLYHO\DGG1DQ<DWRWKHSHWLWLRQVXSSRUWOLVWIRUWKRVHRUGHUV´
Id.DW
$VSODLQWLIIVWKHPVHOYHVUHFRJQL]H³WKH&'62$VD\VQRWKLQJDERXWFODZLQJEDFNIXQGV
IURPGRPHVWLFSURGXFHUV´Id.DW:KLOHWKHVWDWXWHGRHVQRWVSHFLILFDOO\DXWKRUL]HFODZEDFN
LQWKHHYHQWRIDQHUURQHRXVRYHUSD\PHQWWRDQ$'3QHLWKHUGRHVLWSUHFOXGHLW-XVWDVLWLV
VLOHQWRQWKHPDWWHURIDQ$'3¶VUHFHLYLQJDQRYHUSD\PHQWGXHWRIRUH[DPSOHDFOHULFDOHUURU
WKH&'62$LVDOVRVLOHQWRQWKHSDUWLFXODUVLWXDWLRQRFFXUULQJZKHQWKH,7&GHWHUPLQHG²LQWKH
JRYHUQPHQW¶VFXUUHQWYLHZHUURQHRXVO\²WKDWDSDUWLFXODUGRPHVWLFSURGXFHU LQWKLVLQVWDQFH
1DQ<D GLGQRWTXDOLI\DVDSHWLWLRQHURUDVXSSRUWHURIWKHSHWLWLRQDQGWKHUHIRUHGLGQRW
UHFHLYHpro rata GLVWULEXWLRQVWKDWWKHJRYHUQPHQWGXULQJOLWLJDWLRQODWHUFRQFOXGHGWKHSURGXFHU
ZDVHQWLWOHGWRUHFHLYH,WZDVRQWKDWEDVLVWKDWWKHGHPDQGOHWWHUVFRQVLGHUHGWKHDPRXQWVEHLQJ
VRXJKWWREHHUURQHRXVO\PDGHRYHUSD\PHQWVWRWKHSODLQWLIIV7KHZULWWHQGHFLVLRQWRDGG1DQ
<DUHWURDFWLYHO\WRWKHOLVWRISHWLWLRQHUVDQGSHWLWLRQVXSSRUWHUVIRUWKH7DLZDQDQG.RUHD$'
RUGHUVRQSRO\HVWHUVWDSOHILEHU DGHFLVLRQZKLFKSODLQWLIIVZKROLPLWWKHLUFODLPWR&%3¶V
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 14 of 18

&RXUW1R 	 	3DJH
LVVXDQFHRIWKHGHPDQGOHWWHUVGRQRWFKDOOHQJH LVRQWKHDGPLQLVWUDWLYHUHFRUGRIWKLVFDVH
/HWWHUIURP,7&DW
3ODLQWLIIV¶DUJXPHQWWKDWQRWKLQJLQWKH&'62$DOORZV&XVWRPVWRDFWRQWKHUHYLVHGOLVW
RISHWLWLRQHUVDQGSHWLWLRQVXSSRUWHUVLVDOVRIODZHG,WSUHVXPHVZLWKRXWEDVLVWKDWWKH
&'62$¶VVLOHQFHRQWKHPDWWHURIHUURQHRXVRYHUSD\PHQWVHTXDWHVWRDFRQFOXVLRQWKDW
&XVWRPVDVWKHDJHQF\SULQFLSDOO\UHVSRQVLEOHIRUDGPLQLVWHULQJWKH&'62$LVVWDWXWRULO

SURKLELWHGIURPVHHNLQJWRUHFRYHUVXFKRYHUSD\PHQWV7KHGD\DQGGD\WLPHOLPLWV
DSSOLFDEOHWRFHUWDLQDFWLRQV&XVWRPVLVWRWDNHLQWKHRUGLQDU\FRXUVHRIDGPLQLVWHULQJWKH
&'62$DUHQRWDQLQGLFDWLRQRIFRQJUHVVLRQDOLQWHQWWRHVWDEOLVKVXFKDSURKLELWLRQLQWKH
VSHFLDOVLWXDWLRQSUHVHQWHGE\WKLVFDVH
3ODLQWLIIVDUJXHIXUWKHUWKDWWKH³VSLULWDQGLQWHQW´RIWKH&'62$LQZKLFK&RQJUHVV
LQWHQGHGWRUHPHGLDWHKDUPWRGRPHVWLFSURGXFHUVDUHIUXVWUDWHGE\FODZEDFNRIGLVWULEXWLRQV
\HDUVDIWHUSD\PHQW3OV¶5HSO%XWQRWKLQJLQWKH&'62$SURYLGHVRUVXJJHVWVWKDW
&RQJUHVVLQWHQGHGIRUDQ$'3WREHDOORZHGWRUHWDLQGLVWULEXWLRQVWKDWPD\EHVKRZQWRKDYH
EHHQHUURQHRXVO\SDLG
,QVXPPDU\ZKLOHWKHFRXUWQHHGQRWDQGGRHVQRWRSLQHRQZKHWKHUWKH8QLWHG6WDWHV
XOWLPDWHO\FRXOGUHFRYHURQWKHGHPDQGVPDGHLQWKHOHWWHUVLWQHYHUWKHOHVVFRQFOXGHVWKDW
&%3¶VDFWLRQRILVVXLQJWKRVHGHPDQGVZDVQRWSUHFOXGHGE\WKH&'62$$VGLVFXVVHGEHORZ
WKDWDFWLRQDGGLWLRQDOO\ZDVQHLWKHUDUELWUDU\DQGFDSULFLRXVQRUDQDEXVHRIGLVFUHWLRQRQWKH
SDUWRI&XVWRPV
,W:DV1HLWKHU$UELWUDU\DQG&DSULFLRXV1RUDQ$EXVHRI'LVFUHWLRQIRU&XVWRPVWR6HHN
IURP3ODLQWLIIVWKH5HSD\PHQWRI&HUWDLQ3DVW&'62$'LVWULEXWLRQV
7KHVHWWOHPHQWRIWKHNan YaOLWLJDWLRQLQWKLV&RXUWIROORZHGWKLV&RXUW¶VYDFDWLQJLQ
SDUWLWVMXGJPHQWLQNan Ya Plastics Corp., Am. v. United States&,7BB)6XSSG
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 15 of 18

&RXUW1R 	 	3DJH
“Nan Ya I” ,QNan Ya IDWKUHHMXGJHSDQHORIWKLV&RXUWKHOGWKDWWKH,7&GLG
QRWHUULQGHQ\LQJ1DQ<D$'3VWDWXVXQGHUWKH&'62$1DQ<DKDGH[SUHVVHGVXSSRUWIRUWKH
$'SHWLWLRQVRQ36)LQWKHSUHOLPLQDU\SKDVHRIWKH,7&LQYHVWLJDWLRQEXWLQWKHILQDOSKDVHKDG
VHOHFWHGWKH³WDNHQRSRVLWLRQ´ER[LQWKH,7&¶VTXHVWLRQQDLUH2Q-XO\WKHGD\DIWHU
WKLV&RXUWLVVXHGLWVGHFLVLRQLQNan Ya IWKH86&RXUWRI$SSHDOVIRUWKH)HGHUDO&LUFXLW
³&RXUWRI$SSHDOV´ LVVXHGDGHFLVLRQKROGLQJWKDWDGRPHVWLFSURGXFHUWKDWOLNH1DQ<DKDG
H[SUHVVHGVXSSRUWIRUDSHWLWLRQLQWKHSUHOLPLQDU\SKDVHRIWKH,7&¶VLQYHVWLJDWLRQEXWWRRN³QR
SRVLWLRQ´RQWKDWSHWLWLRQLQWKHILQDOSKDVHVDWLVILHGWKHSHWLWLRQVXSSRUWUHTXLUHPHQWRIWKH
&'62$PS Chez Sidney, L.L.C. v. U.S. Int’l Trade Comm’n)G )HG
&LU  ³Chez Sidney´
)ROORZLQJWKHGHFLVLRQRIWKH&RXUWRI$SSHDOVWKLV&RXUWYDFDWHGLWVMXGJPHQWRI
GLVPLVVDODQGLVVXHGDQHZMXGJPHQWGLVPLVVLQJRQO\FRQVWLWXWLRQDOFODLPV1DQ<DKDGUDLVHG
DQGDOORZLQJ1DQ<D¶VVWDWXWRU\FODLPVWRSURFHHGXSRQDWKLUGDPHQGHGFRPSODLQWNan Ya
Plastics Corp., Am. v. United States&,7BB)6XSSG  2QWKDW
FRPSODLQW1DQ<DDQGWKH8QLWHG6WDWHVUHDFKHGDVHWWOHPHQWRIWKHOLWLJDWLRQ7KH6HWWOHPHQW
$JUHHPHQWSURYLGHGWKDW³>R@IWKHWREHSDLGWR1DQ<DZLOOEHSDLG
IURPWKHVSHFLDODFFRXQWVHVWDEOLVKHGSXUVXDQWWR86&†F H IRUWKHDQWLGXPSLQJGXW

RUGHUVRQSRO\HVWHUVWDSOHILEHUIURP.RUHD $ DQG7DLZDQ $ DQGWKH
'HSDUWPHQWRI-XVWLFHZLOOVXEPLWDSSURSULDWHGRFXPHQWDWLRQWRWKH'HSDUWPHQWRI7UHDVXU\IRU
WKHSD\PHQWRIWKHEDODQFH´6HWWOHPHQW$JUHHPHQWˆ/DQJXDJHLQWKH
6HWWOHPHQW$JUHHPHQWVKRZVWKDWWKHJRYHUQPHQWFRQWHPSODWHGFROOHFWLQJRYHUSD\PHQWVIURP
WKH$'3VWKDWUHFHLYHGGLVWULEXWLRQVXQGHUWKH$'RUGHUVRQSRO\HVWHUVWDSOHILEHUId.ˆ
³7KHSDUWLHVPD\FLWHWRWKLVDJUHHPHQWRQO\DVLVQHFHVVDU\WRHIIHFWWKHWHUPVRIWKLVDJUHHPHQW
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 16 of 18

&RXUW1R 	 	3DJH
DQGDVPD\EHQHFHVVDU\IRUWKH*RYHUQPHQWWRFROOHFWRYHUSD\PHQWVPDGHWR1DQ<DRURWKHU
GRPHVWLFSURGXFHUV $'3V IRU)LVFDO<HDUVWKURXJK)LVFDO<HDUVIRUDQWLGXPSLQJ
GXW\RUGHUVRQSRO\HVWHUVWDSOHILEHUIURP.RUHD $ DQG7DLZDQ $ ´
,QLWVGHFLVLRQLQChez SidneyWKH&RXUWRI$SSHDOVDOVRFRQWHPSODWHGWKDWWKH8QLWHG
6WDWHVZRXOGVHHNWKHUHWXUQRIRYHUSD\PHQWVWRRWKHU$'3VWRVDWLVI\DMXGJPHQWLQIDYRURIWKH
SODLQWLIILQWKDWFDVHZKLFKWKH&RXUWRI$SSHDOVFRQFOXGHGPXVWEHUHFRJQL]HGUHWURDFWLYHO\DVD
IXOO\TXDOLI\LQJ$'3Chez Sidney)GDW ³7REHVXUH&)5† E
ZLOOJRYHUQKRZ&XVWRPVUHFRYHUVWKHRYHUSD\PHQWVLWPDGHWRRWKHU$'3VLQWKLVFDVH´
7KHJRYHUQPHQW¶VUHWURDFWLYHGHVLJQDWLRQRI1DQ<DDVDQDGGLWLRQDO$'3XQGHUWKH36)
$'RUGHUVKDGDOHJDOEDVLVLQWKHSUHFHGHQWLDOGHFLVLRQRIWKH&RXUWRI$SSHDOVLQChez Sidney
$OWKRXJKDVSODLQWLIIVDUJXHFRQVLGHUDEOHWLPHKDVSDVVHGVLQFHWKHRULJLQDOGLVWULEXWLRQVIRU
ZKLFK&XVWRPVVRXJKWUHSD\PHQWWKDWIDFWDORQHZKLOHSRVVLEO\UHOHYDQWLQWKHHYHQWRIIXWXUH
DFWLRQVE\WKHJRYHUQPHQWWRFROOHFWRQWKHGHPDQGVGRHVQRWE\LWVHOIPDNH&%3¶VDWWHPSWVWR
VHHNWKDWUHSD\PHQWDUELWUDU\DQGFDSULFLRXVRUDQDEXVHRIGLVFUHWLRQRQWKHDGPLQLVWUDWLYH
UHFRUGRIWKLVFDVH
,,,  &21&/86,21
%HFDXVHSODLQWLIIVLQFRQWHVWLQJWKHGHPDQGOHWWHUVKDYHQRWGHPRQVWUDWHGWKHLU
HQWLWOHPHQWWRDUHPHG\WKHFRXUWGRHVQRWGHFODUHWKHGHPDQGOHWWHUVLQYDOLGGRHVQRWRUGHU
UHWXUQWR$XULJDRIWKHSD\PHQW$XULJDSUHYLRXVO\PDGHWR&XVWRPV  DQGGRHVQRW
7KHFRXUWGHFLGHVRQO\WKDWSODLQWLII$XULJDKDVQRWHVWDEOLVKHGLWVULJKWWRUHWXUQRIWKH
SD\PHQWRQWKHJURXQGVLWDVVHUWHGLQPRYLQJIRUMXGJPHQWRQWKHDJHQF\UHFRUG7KHFRXUWGRHV
QRWGHFLGHZKHWKHU$XULJDXOWLPDWHO\PD\REWDLQUHOLHIRQVRPHJURXQGQRWDVVHUWHGLQWKLV
OLWLJDWLRQ
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 17 of 18

&RXUW1R 	3DJH
HQMRLQ&XVWRPVIURPPDNLQJIXWXUHGHPDQGVRQSODLQWLIIVIRUUHWXUQRI&'62$GLVWULEXWLRQV
8SRQGHQ\LQJSODLQWLIIV¶PRWLRQIRUMXGJPHQWRQWKHDJHQF\UHFRUGWKHFRXUWZLOOHQWHU
MXGJPHQWLQIDYRURIGHIHQGDQW8QLWHG6WDWHVLQDFFRUGDQFHZLWK86&,75XOH E 
7LPRWK\&6WDQFHX
7LPRWK\&6WDQFHX&KLHI-XGJH
'DWHGDecember 27, 2019
1HZ<RUN1HZ<RUN
Case 1:17-cv-00195-TCS Document 45 Filed 12/27/19 Page 18 of 18