Carbon and Alloy Steel Cut-to-Length Plate from the Republic of Korea: Final Results of Antidumping Duty Administrative Review; 2023-2024

[Federal Register Volume 91, Number 73 (Thursday, April 16, 2026)]
[Notices]
[Pages 20412-20413]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-07467]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-580-887]


Carbon and Alloy Steel Cut-to-Length Plate from the Republic of 
Korea: Final Results of Antidumping Duty Administrative Review; 2023-
2024

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

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
POSCO, POSCO International Corporation, POSCO Mobility Solution, 
Taechang Steel Co., Ltd. and Winsteel Co., Ltd. (collectively, the 
POSCO single entity), the sole exporter subject to this administrative 
review, did not make sales of certain carbon and alloy steel cut-to-
length plate (CTL plate) from the Republic of Korea (Korea) at less 
than normal value during the period of review (POR) May 1, 2023, 
through April 30, 2024.

DATES: Applicable April 16, 2026.

FOR FURTHER INFORMATION CONTACT: Jaron Moore, AD/CVD Operations, Office 
VIII, Enforcement and Compliance, International Trade Administration, 
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, 
DC 20230; telephone: (202) 482-3640.

SUPPLEMENTARY INFORMATION:

Background

    On September 11, 2025, Commerce published the preliminary results 
in this administrative review in the Federal Register.\1\ We provided 
interested parties with an opportunity to comment on the Preliminary 
Results, and only the mandatory respondent, the POSCO single entity,\2\ 
submitted comments.
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    \1\ See Carbon and Alloy Steel Cut-to-Length Plate from the 
Republic of Korea: Preliminary Results of Antidumping Duty 
Administrative Review; 2023-2024, 90 FR 44008 (September 11, 2025) 
(Preliminary Results), and accompanying Preliminary Decision 
Memorandum (PDM).
    \2\ In a prior segment of this proceeding, Commerce found that 
POSCO, POSCO International Corporation, POSCO Mobility Solution 
((POSCO MS), formerly known as POSCO SPS), and certain distributors 
and service centers (Taechang Steel Co., Ltd. and Winsteel Co., 
Ltd.) are affiliated pursuant to section 771(33)(E) of the Act, and 
further that these companies should be treated as a single entity 
(collectively, the POSCO single entity) pursuant to 19 CFR 
351.401(f). See Carbon and Alloy Steel Cut- To-Length Plate from the 
Republic of Korea: Final Results of Antidumping Duty Administrative 
review; 2019-2020, 87 FR 6483 (February 4, 2022). No changes to the 
relationship among these entities was reported for this POR; 
therefore, no change to our affiliation/collapsing finding is 
warranted.
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    Due to the lapse in appropriations and Federal Government shutdown, 
on November 14, 2025, Commerce tolled all deadlines in administrative 
proceedings by 47 days.\3\ Additionally, due to a backlog of documents 
that were electronically filed via Enforcement and Compliance's 
Antidumping and Countervailing Duty Centralized Electronic Service 
System (ACCESS) during the Federal Government shutdown, on November 24, 
2025, Commerce tolled all deadlines in administrative proceedings by an 
additional 21 days.\4\ On March 18, 2026, Commerce extended the 
deadline for the final results by 30 days.\5\ Accordingly, the deadline 
for this final determination is now April 17, 2026.
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    \3\ See Memorandum, ``Deadlines Affected by the Shutdown of the 
Federal Government,'' dated November 14, 2025.
    \4\ See Memorandum, ``Tolling of all Case Deadlines,'' dated 
November 24, 2025.
    \5\ See Memorandum, ``Extension of Deadline for Final Results of 
Antidumping Duty Administrative Review,'' dated March 18, 2026.
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    A summary of the events that occurred since Commerce published the 
Preliminary Results, as well as a full discussion of the issues raised 
by parties for these final results, are discussed in the Issues and 
Decision Memorandum.\6\ The Issues and Decision Memorandum is a public 
document and is on file electronically via 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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    \6\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Results in the Antidumping Duty Administrative Review of 
Carbon and Alloy Steel Cut-to-Length Plate from the Republic of 
Korea; 2023-2024,'' dated concurrently with, and hereby adopted by, 
this notice (Issues and Decision Memorandum).
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    Commerce conducted this review in accordance with section 
751(a)(1)(B) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order \7\
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    \7\ See Certain Carbon and Alloy Steel Cut-to-Length Plate from 
Austria, Belgium, France, the Federal Republic of Germany, Italy, 
Japan, the Republic of Korea, and Taiwan: Amended Final Affirmative 
Antidumping Determinations for France, the Federal Republic of 
Germany, the Republic of Korea and Taiwan, and Antidumping Duty 
Orders, 82 FR 24096 (May 25, 2017) (Order).
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    The product covered by the Order is CTL plate from Korea. For a 
complete description of the scope of the Order, see the Issues and 
Decision Memorandum.\8\
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    \8\ See Issues and Decision Memorandum at 2.
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Analysis of Comments Received

    All issues raised in the case brief field by the POSCO single 
entity are listed in the appendix to this notice and

[[Page 20413]]

addressed in the Issues and Decision Memorandum.

Changes Since the Preliminary Results

    Commerce examined the record and analyzed the comments in the POSCO 
single entity's case brief, and made no changes to the weighted-average 
dumping margin calculations for the POSCO single entity in the 
Preliminary Results. We made certain changes to the assessment 
instructions we will issue to CBP. For a detailed discussion of the 
issues raised by the POSCO single entity and changes from the 
Preliminary Results, see the Issues and Decision Memorandum.

Final Results of Review

    For these final results, we determine that the following estimated 
weighted-average dumping margin exists for the period May 1, 2023, 
through April 30, 2024:

------------------------------------------------------------------------
                                                            Weighted-
                                                             average
                Producer and/or exporter                 dumping  margin
                                                             (percent)
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POSCO, POSCO International Corporation; POSCO Mobility             0.00
 Solution; Taechang Steel Co., Ltd.; and Winsteel Co.,
 Ltd...................................................
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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 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 has determined, 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. If a respondent's weighted-average dumping margin is 
either zero or de minimis within the meaning of 19 CFR 351.106(c)(1), 
we will instruct CBP to liquidate the appropriate entries without 
regard to antidumping duties.\9\ Accordingly, because the final 
weighted-average dumping margin for the POSCO single entity in this 
review is zero percent, we will instruct CBP to liquidate the 
appropriate entries without regard to antidumping duties.
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    \9\ See Order.
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    Commerce's ``automatic assessment'' will apply to entries of 
subject merchandise during the POR produced by the POSCO single entity 
for which the company did not know that the merchandise it sold to an 
intermediary (e.g., a reseller, trading company, or exporter) was 
destined for the United States. In such instances, we will instruct CBP 
to liquidate such entries at the all-others rate determined in the 
less-than-fair-value (LTFV) investigation (i.e., 7.10 percent) \10\ if 
there is no rate for the intermediate company(ies) involved in the 
transaction.\11\
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    \10\ Id., 82 FR at 24098.
    \11\ See Antidumping and Countervailing Duty Proceedings: 
Assessment of Antidumping Duties, 68 FR 23954 (May 6, 2023).
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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 cash deposit requirements will be effective upon 
publication in the Federal Register of these final results of 
administrative review for all shipments of the subject merchandise 
entered, or withdrawn from warehouse, for consumption on or after the 
publication date, as provided by section 751(a)(2)(C) of the Act: (1) 
the cash deposit rate for the POSCO single entity will be equal to the 
weighted-average dumping margin established in these final results of 
this administrative review; (2) for merchandise exported by companies 
not covered in this review but covered in a prior completed segment of 
this proceeding, the cash deposit rate will continue to be the company-
specific rate published in the completed segment for the most recent 
period; (3) if the exporter is not a firm covered in this review, or 
the LTFV investigation, but the producer is, then the cash deposit rate 
will be the cash deposit rate established for the most recently 
completed segment for the producer of the subject merchandise; and (4) 
the cash deposit rate for all other producers and exporters will 
continue to be the all-others rate (i.e., 7.10 percent).\12\ These cash 
deposit requirements, when imposed, shall remain in effect until 
further notice.
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    \12\ See Order.
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Notification to Importers

    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 and/or countervailing duties 
prior to liquidation of the relevant entries during this POR. Failure 
to comply with this requirement could result in Commerce's presumption 
that reimbursement of antidumping and/or countervailing duties occurred 
and the subsequent assessment of double antidumping duties, and/or an 
increase in the amount of antidumping duties by the amount of the 
countervailing duties.

Administrative Protective Order (APO)

    This notice serves as the only reminder to parties subject to an 
APO of their responsibility concerning the disposition 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 return or destruction 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

    This notice is being issued and published in accordance with 
sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5).

    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. The POSCO Single Entity
V. Changes Since the Preliminary Results
VI. Discussion of the Issues
    Comment 1: Whether to Grant a CEP Offset to the POSCO Single 
Entity
    Comment 2: Whether POSCO International America Should Be the 
Sole Importer of Record in POSCO's Liquidation Instructions
VII. Recommendation

[FR Doc. 2026-07467 Filed 4-15-26; 8:45 am]
BILLING CODE 3510-DS-P