Common Alloy Aluminum Sheet From Taiwan: Final Results of Antidumping Duty Administrative Review; 2023-2024

[Federal Register Volume 91, Number 73 (Thursday, April 16, 2026)]
[Notices]
[Pages 20400-20401]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-07461]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-583-867]


Common Alloy Aluminum Sheet From Taiwan: Final Results of 
Antidumping Duty Administrative Review; 2023-2024

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: The U.S. Department of Commerce (Commerce) determines that a 
producer and exporter made sales of common alloy aluminum sheet 
(aluminum sheet) from Taiwan at below normal value during the period of 
review (POR), April 1, 2023, through March 31, 2024.

DATES: Applicable April 16, 2026.

FOR FURTHER INFORMATION CONTACT: Sarah Keith, AD/CVD Operations, Office 
II, Enforcement and Compliance, International Trade Administration, 
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, 
DC 20230; telephone: (202) 482-0264.

SUPPLEMENTARY INFORMATION:

Background

    On August 11, 2025, Commerce published in the Federal Register the 
Preliminary Results of this review and invited interested parties to 
comment.\1\ Due to the lapse in appropriations and Federal Government 
shutdown, on November 14, 2025, Commerce tolled all deadlines in 
administrative proceedings by 47 days.\2\ Additionally, due to workflow 
delays and outages experienced by Enforcement and Compliance's 
Antidumping and Countervailing Duty Centralized Electronic Service 
System (ACCESS), on November 24, 2025, Commerce tolled all deadlines in 
administrative proceedings by 21 days.\3\ On February 2, 2026, and 
April 9, 2026, Commerce extended the deadline for issuing the final 
results by 53 and 7 days, respectively.\4\ Accordingly, the deadline 
for these final results is now April 16, 2026.
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    \1\ See Common Alloy Aluminum Sheet from Taiwan: Preliminary 
Results and Rescission, in Part, of Antidumping Duty Administrative 
Review; 2023-2024, 90 FR 38625 (August 11, 2025) (Preliminary 
Results), and accompanying Preliminary Decision Memorandum (PDM).
    \2\ See Memorandum, ``Deadlines Affected by the Shutdown of the 
Federal Government,'' dated November 14, 2025.
    \3\ See Memorandum, ``Tolling of all Case Deadlines,'' dated 
November 24, 2025.
    \4\ See Memorandum, ``Extension of Deadline for Final Results of 
Antidumping Duty Administrative Review,'' dated February 2, 2026; 
see also Memorandum, ``Extension of Deadline for Final Results of 
Antidumping Duty Administrative Review,'' dated April 9, 2026.
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    A summary of the events that occurred since the Preliminary Results 
may be found in the Issues and Decision Memorandum.\5\ The Issues and 
Decision Memorandum is a public document and is on file electronically 
via Enforcement and Compliance's Antidumping and Countervailing Duty 
Centralized Electronic Service System (ACCESS). ACCESS is available to 
registered users at https://access.trade.gov. In addition, a complete 
version of the Issues and Decision Memorandum can be accessed directly 
at https://access.trade.gov/public/FRNoticesListLayout.aspx.
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    \5\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Results of the Administrative Review of the Antidumping Duty 
Order on Common Alloy Aluminum Sheet from Taiwan; 2023-2024,'' dated 
concurrently with, and hereby adopted by, this notice (Issues and 
Decision Memorandum).
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    Commerce conducted this administrative review in accordance with 
section 751(a)(1)(B) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order 6
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    \6\ See Common Alloy Aluminum Sheet from Bahrain, Brazil, 
Croatia, Egypt, Germany, India, Indonesia, Italy, Oman, Romania, 
Serbia, Slovenia, South Africa, Spain, Taiwan and the Republic of 
Turkey: Antidumping Duty Orders, 86 FR 22139 (April 27, 2021) 
(Order).
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    The product covered by the scope of the Order is aluminum sheet 
from Taiwan. For a full description of the scope of the Order, see the 
Issues and Decision Memorandum.

Analysis of Comments Received

    We addressed the issues raised in the case and rebuttal briefs for 
these final results in the Issues and Decision Memorandum. A list of 
the issues that parties raised, and to which we responded in the Issues 
and Decision Memorandum, is provided in the appendix to this notice.

Changes Since the Preliminary Results

    Based on our analysis of the comments received from interested 
parties, we made no changes to the Preliminary Results. For a 
discussion of the issues presented, see the Issues and Decision 
Memorandum.

Final Results of Administrative Review

    We determine the following estimated weighted-average dumping 
margin for the period April 1, 2023, through March 31, 2024:

------------------------------------------------------------------------
                                                       Weighted-average
                  Producer/exporter                     dumping margin
                                                           (percent)
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C.S. Aluminium Corporation..........................                0.71
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Disclosure

    Normally, Commerce will disclose to the parties in a proceeding the 
calculations performed in connection with the final results within five 
days of any public announcement or, if there is no public announcement, 
within five days of the date of publication of this notice in the 
Federal Register, in accordance with 19 CFR 351.224(b). However, 
because Commerce made no

[[Page 20401]]

changes to the Preliminary Results calculations, there are no new 
calculations to disclose.

Assessment Rates

    Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 
351.212(b)(1), 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 review. For the respondent, we calculated importer-specific 
assessment rates on the basis of the ratio of the total amount of 
dumping calculated for each importer's examined sales and the total 
entered value of those sales in accordance with 19 CFR 351.212(b)(1). 
Where either the respondent's weighted-average dumping margin is zero 
or de minimis within the meaning of 19 CFR 351.106(c)(1), or an 
importer-specific assessment rate is de minimis (i.e., less than 0.5 
percent), we will instruct CBP to liquidate the appropriate entries 
without regard to antidumping duties. For entries of subject 
merchandise during the POR produced by the respondent for which it did 
not know its merchandise was destined for the United States, we will 
instruct CBP to liquidate unreviewed entries at the all-others rate 
(i.e. 17.50 percent) \7\ if there is no rate for the intermediate 
company(ies) involved in the transaction.\8\
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    \7\ See Common Alloy Aluminum Sheet from Taiwan: Final 
Affirmative Determination of Sales at Less Than Fair Value and Final 
Negative Determination of Critical Circumstances, 86 FR 13293 (March 
8, 2021).
    \8\ See Antidumping and Countervailing Duty Proceedings: 
Assessment of Antidumping Duties, 68 FR 23954 (May 6, 2003).
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    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).

Cash Deposit Requirements

    The following deposit requirements will be effective for all 
shipments of aluminum sheet from Taiwan entered, or withdrawn from 
warehouse, for consumption on or after the date of publication of the 
final results of this administrative review, as provided for by section 
751(a)(2)(C) of the Act: (1) the cash deposit rate for the companies 
under review will be the rate established in the final results of this 
review (except, if the rate is zero or de minimis, no cash deposit will 
be required); (2) for previously reviewed or investigated companies not 
listed above, the cash deposit rate will continue to be the company-
specific rate published for the most recent period; (3) if the exporter 
is not a firm covered in this review, a prior review, or the less-than-
fair-value investigation, but the manufacturer is, the cash deposit 
rate will be the rate established for the most recent period for the 
manufacturer of the merchandise; and (4) the cash deposit rate for all 
other manufacturers or exporters will continue to be 17.50 percent, the 
all-others rate established in the investigation.\9\ These cash deposit 
requirements, when imposed, shall remain in effect until further 
notice.
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    \9\ See Order.
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Notification to Importers

    This notice also serves as a final reminder to importers of their 
responsibility under 19 CFR 351.402(f) to file a certificate regarding 
the reimbursement of antidumping duties prior to liquidation of the 
relevant entries during this review period. Failure to comply with this 
requirement could result in Commerce's presumption that reimbursement 
of antidumping duties occurred and the subsequent assessment of double 
antidumping duties.
    Administrative Protective Order (APO)
    This notice also serves as a reminder to parties subject to an APO 
of their responsibility concerning the destruction or return of 
proprietary information disclosed under APO in accordance with 19 CFR 
351.305(a)(3), which continues to govern business proprietary 
information in this segment of the proceeding. Timely written 
notification of the destruction or return of APO materials or 
conversion to judicial protective order is hereby requested. Failure to 
comply with the regulations and terms of an APO is a sanctionable 
violation.

Notification to Interested Parties

    We are issuing and publishing this notice in accordance with 
sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213(h)(2) 
and 19 CFR 351.221(b)(4).

    Dated: April 13, 2026.
Christopher Abbott,
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: Whether Commerce Should Apply Total Adverse Facts 
Available to CSAC
    Comment 2: Whether Commerce Should Continue to Classify Certain 
Sales as Sales of Prime Merchandise
    Comment 3: Whether Commerce Should Adjust Scrap Offset
    Comment 4: Whether Commerce Should Include Service Cost and 
Other Operating Costs to CSAC's Total Cost of Manufacture
    Comment 5: Whether Commerce Should Adjust CSAC's General & 
Administrative Expense Ratio
VI. Recommendation

[FR Doc. 2026-07461 Filed 4-15-26; 8:45 am]
BILLING CODE 3510-DS-P