SUPPLEMENTARY INFORMATION:

Background

On September 30, 2021, Commerce published its Final Determination in the AD investigation of thermal paper from Germany. Commerce: (1) applied the Cohen's d test as part of its differential pricing analysis; ^[1] (2) accepted Koehler's reporting of the static sensitivity product characteristic in its sales and cost databases for all but one product in the final determination; ^[2] and (3) recalculated Koehler's reported financial expense ratio to include the interest expenses accrued on Koehler's unpaid antidumping duties from the revoked LWTP Order.^[3] Commerce subsequently published the AD order on thermal paper from Germany.^[4]

Certain parties appealed Commerce's Final Determination. On February 8, 2024, the CIT remanded the Final Determination to Commerce to reconsider or explain: (1) its application of the Cohen's d test to Koehler's U.S. sales; (2) the coding of the static sensitivity product characteristic; and (3) the decision not to treat Koehler's accrued interest expenses related to unpaid antidumping duties as part of indirect selling expenses.^[5]

In its final remand redetermination, issued in August 2025, Commerce: (1) reconsidered its application of the Cohen's d test as part of its differential pricing analysis; (2) reopened the record to provide Koehler with an opportunity to remedy its reporting of the static sensitivity product characteristic; and (3) provided further explanation of the inclusion of Koehler's accrued interest expenses related to unpaid antidumping duties as part of the financial expense ratio in the calculation of the cost of production, instead of as U.S. indirect selling expenses.^[6] The CIT sustained Commerce's final redetermination.^[7]

Timken Notice

In its decision in Timken,^[8] as clarified by Diamond Sawblades,^[9] the U.S. Court of Appeals for the Federal Circuit held that, pursuant to section 516A(c) and (e) of the Tariff Act of 1930, as amended (the Act), Commerce must publish a notice of court decision that is not “in harmony” with a Commerce determination and must suspend liquidation of entries pending a “conclusive” court decision. The CIT's November 20, 2025, judgment constitutes a final decision of the CIT that is not in harmony with Commerce's Final Determination. Thus, this notice is published in fulfillment of the publication requirements of Timken.

Amended Final Determination

Because there is now a final court judgment, Commerce is amending its Final Determination as follows: ( printed page 60618)

Amended AD Order

Pursuant to section 735(c)(2) of the Act, Commerce shall “issue an antidumping duty order under section 736” of the Act when the final determination is affirmative. As a result of this amended final determination, Commerce is hereby amending the Order to revise the weighted-average dumping margin assigned to Koehler and all other producers and/or exporters of subject merchandise, as noted above.

Cash Deposit Requirements

Because Koehler has a superseding cash deposit rate, i.e., there have been final results published in a subsequent administrative review, this notice will not affect the current cash deposit rate for Koehler. For the rate applicable to all other exporters and/or producers, Commerce will issue revised cash deposit instructions to U.S. Customs and Border Protection.

Notification to Interested Parties

This notice is issued and published in accordance with sections 516A(c) and (e) and 777(i)(1) of the Act.

90 FR 60617