; and (C) to assess the appropriate rate of duty upon liquidation or reliquidation of the entry. (2) Assessment rate If no rate of duty for an entry is available at the time of assessment under paragraph (1)(C), the administering authority shall identify the applicable cash deposit rate to be applied to the entry, with the applicable duty rate to be provided as soon as the duty rate becomes available. (c) Penalties If the administering authority requires an importer or other party to provide a certification described in paragraph (2) of subsection (a) for merchandise imported into the customs territory of the United States pursuant to paragraph (1) of that subsection, and the importer or other party does not provide that certification or that certification contains any false, misleading, or fraudulent statement or representation or any material omission, the importer of the merchandise may be subject to a penalty pursuant to section 592 of this Act, section 1001 of title 18, United States Code, or any other applicable provision of law. . (b) Clerical amendment The table of contents for the Tariff Act of 1930, as amended by section 103(b), is further amended by inserting after the item relating to section 784 the following: Sec. 785. Requirement for certification by importer or other party. . 303. Clarification of authority for Department of Commerce regarding merchandise covered by antidumping and countervailing duty proceedings (a) In general Subtitle D of title VII of the Tariff Act of 1930 ( 19 U.S.C. 1677 et seq. ) is amended by inserting after section 781 the following: 781A. Determinations of merchandise covered under antidumping or countervailing duty proceeding (a) In general To determine whether merchandise imported into the United States is covered by an antidumping or countervailing duty proceeding under this title, the administering authority may use any reasonable method and is not bound by the determinations of any other Federal agency, including tariff classification and country of origin marking