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Introduction: since 2003, the United States has imposed up to 14% anti-dumping duties on Canadian "hard red spring" wheat exported to the United States The United States believes that because Canada wheat bureau provides subsidies and controls the export of Canadian wheat, so that Canada can export to the United States at a price lower than the cost, the United States decided to impose an anti-dumping duty on such wheat exported to the United States The Canadian Wheat Board pointed out that the method of calculating the anti-dumping duty rate in the United States is not reasonable and the duty rate is greatly estimated high