Notice of Indirect Cost Rates, 67691-67692 [2021-25919]
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Federal Register / Vol. 86, No. 226 / Monday, November 29, 2021 / Notices
Commerce intends to disclose the
calculations performed for Oman
Fasteners in these final results to
interested parties within five days of the
date of publication of this notice in the
Federal Register, in accordance with 19
CFR 351.224(b).
appropriate entries without regard to
antidumping duties.7
In accordance with Commerce’s
‘‘automatic assessment’’ practice, for
entries of subject merchandise that
entered the United States during the
POR that were produced by Oman
Fasteners for which the respondent did
not know that its merchandise was
destined to the United States,
Commerce will instruct CBP to liquidate
unreviewed entries at the all-others rate
of 9.10 percent,8 if there is no rate for
the intermediate company(ies) involved
in the transaction.9
Assessment
Cash Deposit Requirements
Pursuant to section 751(a)(2)(C) of the
Tariff Act of 1930, as amended (the Act),
Commerce shall determine, and U.S.
Customs and Border Protection (CBP)
shall assess, antidumping duties on all
appropriate entries of subject
merchandise in accordance with the
final results of this administrative
review. Commerce intends to issue
assessment instructions to CBP no
earlier than 35 days after the date of
publication of the final results of this
review in the Federal Register. If a
timely summons is filed at the U.S.
Court of International Trade, the
assessment instructions will direct CBP
not to liquidate relevant entries until the
time for parties to file a request for a
statutory injunction has expired (i.e.,
within 90 days of publication).
Where the respondent reported
reliable entered values, Commerce
calculated importer- (or customer-)
specific ad valorem rates by aggregating
the dumping margins calculated for all
U.S. sales to each importer (or customer)
and dividing this amount by the total
entered value of the sales to each
importer (or customer).4 Where
Commerce calculated a weightedaverage dumping margin by dividing the
total amount of dumping for reviewed
sales to that party by the total sales
quantity associated with those
transactions, Commerce will direct CBP
to assess importer- (or customer-)
specific assessment rates based on the
resulting per-unit rates.5 Where an
importer- (or customer-) specific ad
valorem or per-unit rate is greater than
de minimis (i.e., 0.50 percent),
Commerce will instruct CBP to collect
the appropriate duties at the time of
liquidation.6 Where an importer- (or
customer-) specific ad valorem or perunit rate is zero or de minimis,
Commerce will instruct CBP to liquidate
The following cash deposit
requirements will be effective upon
publication of the notice of the final
results of this administrative review for
all shipments of steel nails from Oman
entered, or withdrawn from warehouse,
for consumption on or after the date of
publication of the final results in the
Federal Register, as provided by section
751(a)(2)(C) of the Act: (1) For the
companies covered by this review, the
cash deposit rate will be the rates listed
above in the section ‘‘Final Results of
Review’’; (2) for merchandise exported
by producers or exporters not covered in
this administrative review but covered
in a prior segment of the proceeding, the
cash deposit rate will continue to be the
company-specific rate published in a
completed segment for the most recent
period of review; (3) if the exporter is
not a firm covered in this review or in
the original investigation, but the
producer is, the cash deposit rate will be
the rate established for the most recently
completed segment of this proceeding
for the producer of the merchandise;
and (4) the cash deposit rate for all other
producers or exporters will continue to
be 9.10 percent, the all-others rate
established in the investigation.10 These
cash deposit requirements, when
imposed, shall remain in effect until
further notice.
Manufacturer/exporter
Weightedaverage
margin
(percent)
Oman Fasteners LLC .................
1.65
khammond on DSKJM1Z7X2PROD with NOTICES
Disclosure
4 See
19 CFR 351.212(b)(1).
5 Id.
6 Id.
VerDate Sep<11>2014
16:55 Nov 26, 2021
Jkt 256001
19 CFR 351.106(c)(2).
Certain Steel Nails from the Sultanate of
Oman: Final Determination of Sales at Less Than
Fair Value, 80 FR 28972 (May 20, 2015)
(Investigation Final Determination).
9 For a full discussion of this practice, see
Antidumping and Countervailing Duty Proceedings:
Assessment of Antidumping Duties, 68 FR 23954
(May 6, 2003).
10 See Investigation Final Determination.
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Administrative Protective Order
This notice also serves as a reminder
to parties subject to administrative
protective order (APO) of their
responsibility concerning the
destruction of proprietary information
disclosed under APO in accordance
with 19 CFR 351.305(a)(3). Timely
written notification of the return or
destruction of APO materials or
conversion to judicial protective order is
hereby requested. Failure to comply
with the regulations and the terms of an
APO is a sanctionable violation.
Notification to Interested Parties
Commerce is issuing and publishing
these final results in accordance with
sections 751(a)(1) and 777(i)(1) of the
Act, and 19 CFR 351.221(b)(5).
Dated: November 22, 2021.
Ryan Majerus,
Deputy Assistant Secretary for Policy and
Negotiations, performing the non-exclusive
functions and duties of the Assistant
Secretary for Enforcement and Compliance.
Appendix
List of Topics Discussed in the Issues and
Decision Memorandum
I. Summary
II. Background
III. Scope of the Order
IV. Changes Since the Preliminary Results
V. Discussion of the Issues
Comment 1: Determining the Appropriate
Basis for Constructed Value (CV)
Financial Ratios
Comment 2: Whether to Revise the CV
Profit Ratio
Comment 3: Whether to Revise the CV
Indirect Selling Expense (ISE) Ratio
Comment 4: Whether the Applied Averageto-Transaction Method is Flawed
VI. Recommendation
BILLING CODE 3510–DS–P
This notice serves as a final reminder
to importers of their responsibility
under 19 CFR 351.402(f)(2) to file a
certificate regarding the reimbursement
of antidumping duties prior to
liquidation of the relevant entries
8 See
during this POR. Failure to comply with
this requirement could result in
Commerce’s presumption that
reimbursement of antidumping duties
occurred and the subsequent assessment
of doubled antidumping duties.
[FR Doc. 2021–25933 Filed 11–26–21; 8:45 am]
Notification to Importers
7 See
67691
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
Notice of Indirect Cost Rates
Office of National Marine
Sanctuaries (ONMS), National Ocean
Service (NOS), National Oceanic and
Atmospheric Administration (NOAA),
Department of Commerce (DOC).
ACTION: Notice of indirect cost rates for
the Office of National Marine
AGENCY:
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67692
Federal Register / Vol. 86, No. 226 / Monday, November 29, 2021 / Notices
Sanctuaries Natural Resource Damage
Assessments for fiscal year 2014.
The National Oceanic and
Atmospheric Administration’s
(NOAA’s) Office of National Marine
Sanctuaries (ONMS) announces the
establishment of new indirect cost rates
for the recovery of indirect costs for its
component organizations involved in
natural resource damage and restoration
activities for fiscal year (FY) 2014.
NOAA provides the indirect cost rates
for this fiscal year and the dates of
implementation in this notice. The
public can obtain more information on
this rate from the address provided
below in the ADDRESSES section.
DATES: This notice is effective on
November 29, 2021.
ADDRESSES: Vicki Wedell, phone 240–
676–3805; email Vicki.Wedell@
noaa.gov; or 1305 East-West Highway,
N/NMS, Silver Spring, MD 20910.
FOR FURTHER INFORMATION CONTACT:
Vicki Wedell, phone 240–676–3805;
email Vicki.Wedell@noaa.gov.
SUPPLEMENTARY INFORMATION:
The Natural Resource Damage
Assessment (NRDA) mission of ONMS
is to restore injuries to sanctuary
resources caused by the release of
hazardous substances or oil under the
Comprehensive Environmental
Response, Compensation and Liability
Act (CERCLA; 42 U.S.C., 9601 et seq.) or
the Oil Pollution Action of 1990 (OPA;
33 U.S.C., 2701 et seq.), or physical
injuries under the National Marine
SUMMARY:
Sanctuaries Act (NMSA) (16 U.S.C. 1431
et seq.). ONMS conducts NRDAs as a
basis for recovering damages from
responsible parties and uses the funds
recovered to restore injured sanctuary
resources.
When addressing NRDA incidents,
the costs of the damage assessment are
recoverable from individuals and
organizations who are potentially liable
for an incident. Total costs include both
direct and indirect costs. Direct costs are
costs for activities that are clearly and
readily attributable to a specific case or
other program products. In contrast,
indirect costs reflect the costs for
activities that collectively support
ONMS’ mission and operations. For
example, indirect costs include general
administrative support overheads.
Although indirect costs may not be
readily traced back to a specific direct
activity, indirect costs may be allocated
to direct activities using an indirect cost
distribution rate.
Consistent with standard Federal
accounting requirements, ONMS is
required to account for and report the
full costs of its programs and activities.
Further, ONMS is authorized by law to
recover reasonable costs of damage
assessment and restoration activities
under CERCLA, OPA and the NMSA.
Within the constraints of these laws,
ONMS has the discretion to develop
indirect cost rates subject to its
requirements.
ONMS’s Indirect Cost Effort
NOAA contracted Empirical Concepts
Incorporated (Empirical), who
subcontracted with the public
accounting firm Cotton and Company
LLP to: (1) Evaluate the cost accounting
system and allocation practices; (2)
recommend the appropriate indirect
cost allocation methodology; and (3)
determine the indirect cost rates for the
organizations that comprise ONMS.
Empirical concluded that the cost
accounting system and allocation
practices of ONMS component
organizations are consistent with
Federal accounting requirements.
Empirical also determined that the most
appropriate indirect allocation method
was the Direct Labor Cost Base for all
ONMS component organizations. The
Direct Labor Cost Base is computed by
allocating total indirect costs over the
sum of direct labor dollars plus the
application of NOAA’s leave surcharge
and benefits rates to direct labor.
Empirical further assessed that the
indirect cost rates for the ONMS
component organizations were fair and
equitable. A report on Empirical’s
assessment and their determination can
be obtained from the person identified
in FOR FURTHER INFORMATION CONTACT.
ONMS Indirect Cost Rate and Policies
ONMS will apply the indirect cost
rate for FY2014 as recommended by
Empirical for each of the ONMS
component organizations as provided in
the following table:
Fiscal year 2014
indirect rate
(percent)
ONMS component organization
khammond on DSKJM1Z7X2PROD with NOTICES
Office of National Marine Sanctuaries (except for Florida Keys National Marine Sanctuary) ....................................................
Florida Keys National Marine Sanctuary .....................................................................................................................................
The ONMS indirect rates increased
from the FY2010 rates of 67.95 percent
for all ONMS sites (except Florida Keys
National Marine Sanctuary (FKNMS))
and 82.35 percent for FKNMS because
ONMS had less direct case work and
more indirect work during FY2014. The
indirect rates are inversely proportional
to direct costs.
ONMS will apply the FY2014 rates
identified in this notice to all damage
assessment and restoration case costs
incurred from October 1, 2014 until
present, using the Direct Labor Cost base
allocation methodology. For cases that
have settled and for cost claims paid
prior to the effective date of the fiscal
year in question, ONMS will not reopen any resolved matters for the
purpose of applying the rates in this
VerDate Sep<11>2014
16:55 Nov 26, 2021
Jkt 256001
notice. For cases not settled and cost
claims not paid prior to the effective
date of the fiscal year in question,
ONMS will calculate costs using the
rates in this notice. ONMS will use the
FY2014 rates for future fiscal years until
year-specific rates are developed.
John Armor,
Director, Office of National Marine
Sanctuaries, National Ocean Service,
National Oceanic and Atmospheric
Administration.
[FR Doc. 2021–25919 Filed 11–26–21; 8:45 am]
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144.22
188.11
DEPARTMENT OF COMMERCE
Patent and Trademark Office
Agency Information Collection
Activities; Submission to the Office of
Management and Budget (OMB) for
Review and Approval; Comment
Request; Representative and Address
Provisions
The United States Patent and
Trademark Office (USPTO) will submit
the following information collection
request to the Office of Management and
Budget (OMB) for review and clearance
in accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
USPTO invites comment on this
information collection renewal, which
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]]>Agencies
[Federal Register Volume 86, Number 226 (Monday, November 29, 2021)]
[Notices]
[Pages 67691-67692]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25919]
-----------------------------------------------------------------------
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric Administration
Notice of Indirect Cost Rates
AGENCY: Office of National Marine Sanctuaries (ONMS), National Ocean
Service (NOS), National Oceanic and Atmospheric Administration (NOAA),
Department of Commerce (DOC).
ACTION: Notice of indirect cost rates for the Office of National Marine
[[Page 67692]]
Sanctuaries Natural Resource Damage Assessments for fiscal year 2014.
-----------------------------------------------------------------------
SUMMARY: The National Oceanic and Atmospheric Administration's (NOAA's)
Office of National Marine Sanctuaries (ONMS) announces the
establishment of new indirect cost rates for the recovery of indirect
costs for its component organizations involved in natural resource
damage and restoration activities for fiscal year (FY) 2014. NOAA
provides the indirect cost rates for this fiscal year and the dates of
implementation in this notice. The public can obtain more information
on this rate from the address provided below in the ADDRESSES section.
DATES: This notice is effective on November 29, 2021.
ADDRESSES: Vicki Wedell, phone 240-676-3805; email
[email protected]; or 1305 East-West Highway, N/NMS, Silver Spring,
MD 20910.
FOR FURTHER INFORMATION CONTACT: Vicki Wedell, phone 240-676-3805;
email [email protected].
SUPPLEMENTARY INFORMATION:
The Natural Resource Damage Assessment (NRDA) mission of ONMS is to
restore injuries to sanctuary resources caused by the release of
hazardous substances or oil under the Comprehensive Environmental
Response, Compensation and Liability Act (CERCLA; 42 U.S.C., 9601 et
seq.) or the Oil Pollution Action of 1990 (OPA; 33 U.S.C., 2701 et
seq.), or physical injuries under the National Marine Sanctuaries Act
(NMSA) (16 U.S.C. 1431 et seq.). ONMS conducts NRDAs as a basis for
recovering damages from responsible parties and uses the funds
recovered to restore injured sanctuary resources.
When addressing NRDA incidents, the costs of the damage assessment
are recoverable from individuals and organizations who are potentially
liable for an incident. Total costs include both direct and indirect
costs. Direct costs are costs for activities that are clearly and
readily attributable to a specific case or other program products. In
contrast, indirect costs reflect the costs for activities that
collectively support ONMS' mission and operations. For example,
indirect costs include general administrative support overheads.
Although indirect costs may not be readily traced back to a specific
direct activity, indirect costs may be allocated to direct activities
using an indirect cost distribution rate.
Consistent with standard Federal accounting requirements, ONMS is
required to account for and report the full costs of its programs and
activities. Further, ONMS is authorized by law to recover reasonable
costs of damage assessment and restoration activities under CERCLA, OPA
and the NMSA. Within the constraints of these laws, ONMS has the
discretion to develop indirect cost rates subject to its requirements.
ONMS's Indirect Cost Effort
NOAA contracted Empirical Concepts Incorporated (Empirical), who
subcontracted with the public accounting firm Cotton and Company LLP
to: (1) Evaluate the cost accounting system and allocation practices;
(2) recommend the appropriate indirect cost allocation methodology; and
(3) determine the indirect cost rates for the organizations that
comprise ONMS.
Empirical concluded that the cost accounting system and allocation
practices of ONMS component organizations are consistent with Federal
accounting requirements. Empirical also determined that the most
appropriate indirect allocation method was the Direct Labor Cost Base
for all ONMS component organizations. The Direct Labor Cost Base is
computed by allocating total indirect costs over the sum of direct
labor dollars plus the application of NOAA's leave surcharge and
benefits rates to direct labor. Empirical further assessed that the
indirect cost rates for the ONMS component organizations were fair and
equitable. A report on Empirical's assessment and their determination
can be obtained from the person identified in FOR FURTHER INFORMATION
CONTACT.
ONMS Indirect Cost Rate and Policies
ONMS will apply the indirect cost rate for FY2014 as recommended by
Empirical for each of the ONMS component organizations as provided in
the following table:
------------------------------------------------------------------------
Fiscal year 2014
ONMS component organization indirect rate
(percent)
------------------------------------------------------------------------
Office of National Marine Sanctuaries (except for 144.22
Florida Keys National Marine Sanctuary)............
Florida Keys National Marine Sanctuary.............. 188.11
------------------------------------------------------------------------
The ONMS indirect rates increased from the FY2010 rates of 67.95
percent for all ONMS sites (except Florida Keys National Marine
Sanctuary (FKNMS)) and 82.35 percent for FKNMS because ONMS had less
direct case work and more indirect work during FY2014. The indirect
rates are inversely proportional to direct costs.
ONMS will apply the FY2014 rates identified in this notice to all
damage assessment and restoration case costs incurred from October 1,
2014 until present, using the Direct Labor Cost base allocation
methodology. For cases that have settled and for cost claims paid prior
to the effective date of the fiscal year in question, ONMS will not re-
open any resolved matters for the purpose of applying the rates in this
notice. For cases not settled and cost claims not paid prior to the
effective date of the fiscal year in question, ONMS will calculate
costs using the rates in this notice. ONMS will use the FY2014 rates
for future fiscal years until year-specific rates are developed.
John Armor,
Director, Office of National Marine Sanctuaries, National Ocean
Service, National Oceanic and Atmospheric Administration.
[FR Doc. 2021-25919 Filed 11-26-21; 8:45 am]
BILLING CODE 3510-NK-P
