SUPPLEMENTARY INFORMATION:

Background

On January 4, 2018, Commerce published in the Federal Register the AD and countervailing duty (CVD) orders on hardwood plywood from China.^[1] On January 2 and June 30, 2025, Commerce published in the Federal Register notices of opportunity to request an administrative review of the Orders covering entries of hardwood plywood from China from the periods June 17, 2020, through September, 25, 2021, and January 1, 2024, through December 31, 2024.^[2] On February 21 and August 22, 2025, based on timely requests for administrative reviews, Commerce initiated the AD administrative review with respect to 75 companies and the CVD administrative review with respect to one company.^[3]

On February 28 and September 2, 2025, Commerce released entry data from U.S. Customs and Border Protection (CBP) to interested parties for comment in the AD and CVD proceedings.^[4] In our Data Release and Intent to Rescind Memorandum, we notified parties of our intent to rescind the AD administrative review with respect to all of the companies that had no suspended entries during the period.^[5] We received no comments on our intent to rescind the review with respect to these companies. On September 9, 2025, we received comments from a U.S. importer on our Second Data Release Memorandum.^[6] No other interested party commented on the CBP data.

On September 12 and 17, 2025, we received a timely separate rate application (SRA) and no-shipment certification from Hai Hien Bamboo Wood Joint Stock Company (Hai Hien), the sole company for which we did not state our intent to rescind the reviews.^[7]

On September 5, 2025, Commerce extended the deadline of the preliminary results of these administrative reviews by 119 days.^[8] Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.^[9] Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days.^[10] The deadline for the preliminary results of these AD and CVD reviews is now April 8, 2026.

Scope of the Orders

The merchandise covered by these Orders is hardwood and decorative ( printed page 22127) plywood, and certain veneered panels as described below. For purposes of these proceedings, hardwood and decorative plywood is defined as a generally flat, multilayered plywood or other veneered panel, consisting of two or more layers or plies of wood veneers and a core, with the face and/or back veneer made of non-coniferous wood (hardwood) or bamboo. The veneers, along with the core may be glued or otherwise bonded together. Hardwood and decorative plywood may include products that meet the American National Standard for Hardwood and Decorative Plywood, ANSI/HPVA HP-1-2016 (including any revisions to that standard).

For purposes of these Orders a “veneer” is a slice of wood regardless of thickness which is cut, sliced or sawed from a log, bolt, or flitch. The face and back veneers are the outer most veneer of wood on either side of the core irrespective of additional surface coatings or covers as described below.

The core of hardwood and decorative plywood consists of the layer or layers of one or more material(s) that are situated between the face and back veneers. The core may be composed of a range of materials, including but not limited to hardwood, softwood, particleboard, or medium-density fiberboard (MDF).

All hardwood plywood is included within the scope of these Orders regardless of whether or not the face and/or back veneers are surface coated or covered and whether or not such surface coating(s) or covers obscures the grain, textures, or markings of the wood. Examples of surface coatings and covers include, but are not limited to: ultra violet light cured polyurethanes; oil or oil-modified or water based polyurethanes; wax; epoxy-ester finishes; moisture-cured urethanes; paints; stains; paper; aluminum; high pressure laminate; MDF; medium density overlay (MDO); and phenolic film. Additionally, the face veneer of hardwood plywood may be sanded; smoothed or given a “distressed” appearance through such methods as hand-scraping or wire brushing. All hardwood plywood is included within the scope even if it is trimmed; cut-to-size; notched; punched; drilled; or has underwent other forms of minor processing.

All hardwood and decorative plywood are included within the scope of these Orders, without regard to dimension (overall thickness, thickness of face veneer, thickness of back veneer, thickness of core, thickness of inner veneers, width, or length). However, the most common panel seizes of hardwood and decorative plywood are 1219 × 1829 mm (48 × 72 inches), 1219 × 2438 mm (48 × 96 inches), and 1219 × 3048 mm (48 × 120 inches).

Subject merchandise also includes hardwood and decorative plywood that has been further processed in a third country, including but not limited to trimming, cutting, notching, punching, drilling, or any other processing that would not otherwise remove the merchandise from the scope of the Orders if performed in the country of manufacture of the in-scope product.

The scope of the Orders excludes the following items: (1) structural plywood (also known as “industrial plywood” or “industrial panels”) that is manufactured to meet U.S. Products Standard PS 1-09, PS 2-09, or PS 2-10 for Structural Plywood (including any revisions to that standard or any substantially equivalent international standard intended for structural plywood), and which has both a face and a back veneer of coniferous wood; (2) products which have a face and back veneer of cork; (3) multilayered wood flooring, as described in the antidumping duty and countervailing duty orders on Multilayered Wood Flooring from the People's Republic of China, Import Administration, International Trade Administration. See Multilayered Wood Flooring from the People's Republic of China,76 FR 76690 (December 8, 2011) (amended final determination of sales at less than fair value and antidumping duty order), and Multilayered Wood Flooring from the People's Republic of China,76 FR 76693 (December 8, 2011) (countervailing duty order), as amended by Multilayered Wood Flooring from the People's Republic of China: Amended Antidumping and Countervailing Duty Orders,77 FR 5484 (February 3, 2012); (4) multilayered wood flooring with a face veneer of bamboo or composed entirely of bamboo; (5) plywood which has a shape or design other than a flat panel, with the exception of any minor processing described above; (6) products made entirely from bamboo and adhesives (also known as “solid bamboo”); and (7) Phenolic Film Faced Plyform (PFF), also known as Phenolic Surface Film Plywood (PSF), defined as a panel with an “Exterior” or “Exposure 1” bond classification as is defined by The Engineered Wood Association, having an opaque phenolic film layer with a weight equal to or greater than 90g/m3 permanently bonded on both the face and back veneers and an opaque, moisture resistant coating applied to the edges.

On July 14, 2023, Commerce determined that imports of hardwood plywood completed in the Socialist Republic of Vietnam (Vietnam) using hardwood plywood inputs (face veneer, back veneer, and/or either an assembled core or individual core veneers) manufactured in China, or Chinese hardwood plywood inputs (assembled cores, multi-ply core panels, or individual core veneers) combined in Vietnam with other inputs (face and/or back veneers) manufactured in Vietnam or third countries, and subsequently exported to the United States, are subject to these Orders. Specifically, these Orders cover hardwood plywood that is exported to the United States that is produced under the following scenarios:

1. Face veneer, back veneer, and assembled core components ( e.g., veneer core platforms) manufactured in China and assembled in Vietnam;

2. Fully assembled veneer core platforms manufactured in China that are combined in Vietnam with face and/or back veneers produced in Vietnam or third countries;

3. Multi-ply panels of glued core veneers manufactured in China that are combined in Vietnam to produce veneer core platforms and combined with either a face and/or back veneer produced in China, Vietnam, or a third country;

4. Face veneer, back veneer, and individual core veneers produced in China and assembled into hardwood plywood in Vietnam; and

5. Individual core veneers manufactured in China and processed into a veneer core platform in Vietnam and combined with a face and/or back veneer produced in Vietnam or other third country.

Excluded from the scope of these Orders are wooden furniture goods that, at the time of importation, are fully assembled and are ready for their intended uses. Also excluded from the scope of these Orders is “ready to assemble” (RTA) furniture. RTA furniture is defined as (A) furniture packaged for sale for ultimate purchase by an end-user that, at the time of importation, includes (1) all wooden components (in finished form) required to assemble a finished unit of furniture, (2) all accessory parts ( e.g., screws, washers, dowels, nails, handles, knobs, adhesive glues) required to assemble a finished unit of furniture, and (3) instructions providing guidance on the assembly of a finished unit of furniture; (B) unassembled bathroom vanity cabinets, having a space for one or more sinks, that are imported with all unassembled hardwood and hardwood plywood components that have been cut-to-final dimensional component ( printed page 22128) shape/size, painted or stained prior to importation, and stacked within a singled shipping package, except for furniture feet which may be packed and shipped separately; or (C) unassembled bathroom vanity linen closets that are imported with all unassembled hardwood and hardwood plywood components that have been cut-to-final dimensional shape/size, painted or stained prior to importation, and stacked within a single shipping package, except for furniture feet which may be packed and shipped separately.

Excluded from the scope of these Orders are kitchen cabinets that, at the time of importation, are fully assembled and are ready for their intended uses. Also excluded from the scope of this Order are RTA kitchen cabinets. RTA kitchen cabinets are defined as kitchen cabinets packaged for sale for ultimate purchase by an end-user that, at the time of importation, includes (1) all wooden components (in finished form) required to assemble a finished unit of cabinetry, (2) all accessory parts ( e.g., screws, washers, dowels, nails, handles, knobs, hooks, adhesive glues) required to assemble a finished unit of cabinetry, and (3) instructions providing guidance on the assembly of a finished unit of cabinetry.

Excluded from the scope of these Orders are finished tabletops, which are tabletops imported in finished form with pre-cut or drilled openings to attach the underframe or legs. The tabletops are ready for use at the time of import and require no further finishing or processing.

Excluded from the scope of these Orders are finished countertops that are imported in finished form and require no further finishing or manufacturing.

Excluded from the scope of these Orders are laminated veneer lumber (LVL) door and window components with (1) a maximum width of 44 millimeters, a thickness from 30 millimeters to 72 millimeters, and a length of less than 2413 millimeters (2) water boiling point exterior adhesive, (3) a modulus of elasticity of 1,500,000 pounds per square inch or higher, (4) finger-jointed or lap-jointed core veneer with all layers oriented so that the grain is running parallel or with no more than 3 dispersed layers of veneer oriented with the grain running perpendicular to the other layers; and (5) top layer machined with a curved edge and one or more profile channels throughout.

Excluded from the scope of these Orders are certain door stiles and rails made of LVL that have a width not to exceed 50 millimeters, a thickness not to exceed 50 millimeters, and a length of less than 2,450 millimeters.

Imports of hardwood plywood are primarily entered under the following Harmonized Tariff Schedule of the United States (HTSUS) subheadings: 4412.10.0500;4412.31.0520; 4412.31.0540; 4412.31.0560; 4412.31.0620; 4412.31.0640; 4412.31.0660; 4412.31.2510; 4412.31.2520; 4412.31.2610; 4412.31.2620; 4412.31.4040; 4412.31.4050; 4412.31.4060; 4412.31.4075; 4412.31.4080; 4412.31.4140; 4412.31.4150; 4412.31.4155; 4412.31.4160; 4412.31.4180; 4412.31.5125; 4412.31.5135; 4412.31.5155; 4412.31.5165; 4412.31.5175; 4412.31.5235; 4412.31.5255; 4412.31.5265; 4412.31.5275; 4412.31.6000; 4412.31.6100; 4412.31.9100; 4412.31.9200; 4412.32.0520; 4412.32.0540; 4412.32.0565; 4412.32.0570; 4412.32.0620; 4412.32.0640; 4412.32.0670; 4412.32.2510; 4412.32.2525; 4412.32.2530; 4412.32.2610; 4412.32.2630; 4412.32.3125; 4412.32.3135; 4412.32.3155; 4412.32.3165; 4412.32.3175; 4412.32.3185; 4412.32.3235; 4412.32.3255; 4412.32.3265; 4412.32.3275; 4412.32.3285; 4412.32.5600; 4412.32.5700; 4412.33.0620; 4412.33.0640; 4412.33.0670; 4412.33.2630; 4412.33.3235; 4412.33.3255; 4412.33.3265; 4412.33.3275; 4412.33.3285; 4412.33.5700; 4412.34.2600; 4412.34.3235; 4412.34.3255; 4412.34.3265; 4412.34.3275; 4412.34.3285; 4412.34.5700; 4412.39.1000; 4412.39.3000; 4412.39.4011; 4412.39.4012; 4412.39.4019; 4412.39.4031; 4412.39.4032; 4412.39.4039; 4412.39.4051; 4412.39.4052; 4412.39.4059; 4412.39.4061; 4412.39.4062; 4412.39.4069; 4412.39.5010; 4412.39.5030; 4412.39.5050; 4412.94.1030; 4412.94.1050; 4412.94.3105; 4412.94.3111; 4412.94.3121; 4412.94.3141; 4412.94.3161; 4412.94.3175; 4412.94.4100; 4412.99.0600; 4412.99.1020; 4412.99.1030; 4412.99.1040; 4412.99.3110; 4412.99.3120; 4412.99.3130; 4412.99.3140; 4412.99.3150; 4412.99.3160; 4412.99.3170; 4412.99.4100; 4412.99.5115; and 4412.99.5710.

Imports of hardwood plywood may also enter under HTSUS subheadings 4412.10.9000; 4412.94.5100; 4412.94.9500; 4412.99.6000; 4412.99.7000; 4412.99.8000; 4412.99.9000; 4412.99.9500; 9403.90.7005; 9403.90.7010; and 9403.90.7080. While the HTSUS subheadings are provided for convenience and customs purposes, the written description of the scope of these Orders is dispositive.

Rescission of AD Administrative Review, in Part

Pursuant to 19 CFR 351.213(d)(3), when there are no reviewable entries of subject merchandise during the POR subject to the AD or CVD order for which liquidation is suspended, Commerce may rescind an administrative review, in whole or only with respect to a particular exporter or producer.^[11] At the end of the administrative review, any suspended entries are liquidated at the assessment rate computed for the review period.^[12] Therefore, for an administrative review to be conducted, there must be a reviewable, suspended entry to be liquidated at the newly calculated assessment rate. On February 28, 2025, Commerce notified all interested parties of its intent to rescind the AD review with respect to companies under review that had no reviewable, suspended entries of subject merchandise during the period and invited parties to comment.^[13] We received no comments on our intent to rescind the review with respect to these companies. Accordingly, in the absence of suspended entries of subject merchandise during the POR for these companies for which this review was initiated, we are hereby rescinding the AD administrative review, in part, with respect to these companies, in accordance with 19 CFR 351.213(d)(3). See the appendix for a list of all companies for which Commerce is rescinding the AD review.

Preliminary Determinations of No Shipments

The remaining company under review, Hai Hien, is currently eligible to certify that its shipments of hardwood plywood from Vietnam were not produced using Chinese core inputs, ^[14] ( printed page 22129) but it was unable to certify its shipments at the time of entry.^[15] On February 26, 2026, we afforded Hai Hien the opportunity to provide the certifications that would have accompanied its entries had the company been permitted to submit the certifications at the time of entry.^[16] Hai Hien submitted these certifications, covering all of its suspended entries of plywood, on March 9, 2026.^[17] Based on our review of these certifications, we preliminarily find that Hai Hien had no shipments of plywood subject to the China Orders during the POR.

Public Comment

In accordance with 19 CFR 351.309(c)(1)(ii), interested parties may submit case briefs to Commerce no later than 21 days after the date of publication of this notice. Rebuttal briefs, limited to issues raised in case briefs, may be submitted no later than five days after the deadline for filing case briefs.^[18] Pursuant to 19 CFR 351.309(c)(2) and (d)(2), parties who submit case briefs or rebuttal briefs in these reviews must submit: (1) a table of contents listing each issue; and (2) a table of authorities.^[19]

As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we request that interested parties provide at the beginning of their briefs a public, executive summary for each issue raised in their briefs.^[20] Further, we request that interested parties limit their public executive summary of each issue to no more than 450 words, not including citations. We intend to use the public executive summaries as the basis of the comment summaries included in the issues and decision memorandum that will accompany the final results of this administrative review. We request that interested parties include footnotes for relevant citations in the public executive summary of each issue. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f).^[21]

Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing, limited to issues raised in the case and rebuttal briefs, must submit a written request to the Assistant Secretary for Enforcement and Compliance, U.S. Department of Commerce, within 30 days after the date of publication of this notice. Requests should contain the party's name, address, and telephone number, the number of participants and whether any participant is a foreign national, and a list of the issues to be discussed. Oral presentations at the hearing will be limited to issues raised in the case and rebuttal briefs.^[22] If a request for a hearing is made, parties will be notified of the date, time, and location of the hearing.^[23] Parties should confirm by telephone the date, time, and location of the hearing two days before the scheduled date.

Assessment Rates

Upon issuance of the final results of these reviews, for all entries of merchandise exported by Hai Hien, we intend to instruct CBP to liquidate the entries without regard to AD/CVD duties if these preliminary results are unchanged for the final results.

For the companies for which the AD administrative review is rescinded with these preliminary results ( see the appendix), we will instruct CBP to assess antidumping duties on all appropriate entries at a rate equal to the cash deposit of estimated antidumping duties required at the time of entry, or withdrawal from warehouse, for consumption, during the period June 17, 2020, through September, 25, 2021, and January 1, 2024, through December 31, 2024, in accordance with 19 CFR 351.212(c)(l)(i). Commerce intends to issue assessment instructions to CBP for such companies no earlier than 35 days after the date of publication of the preliminary results of these reviews in the Federal Register .

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—AD

The following cash deposit requirements will be effective upon publication of the final results of the AD administrative review for shipments of subject merchandise, entered, or withdrawn from warehouse, for consumption on or after the publication date of the final results of this administrative review, as provided by section 751(a)(2)(C) of the Tariff Act of 1930, as amended (the Act): (1) for previously investigated or reviewed exporters that have separate rates, the cash deposit rate will continue to be the exporter-specific rate published for the most recently-completed segment of this proceeding in which Commerce assigned a rate to that company; (2) for all Chinese exporters of subject merchandise that have not been found to be entitled to a separate rate, the cash deposit rate will be the rate for the China-wide entity ( i.e., 114.72 percent); and (3) for all non-Chinese exporters of subject merchandise that have not received their own rate, the cash deposit rate will be the rate applicable to the exporter that supplied that non-Chinese exporter, where available, or the rate for the China-wide entity ( i.e., 114.72), if no alternate rate is available. These cash deposit requirements, when imposed, shall remain in effect until further notice.

Cash Deposit Requirements—CVD

For Hai Hien, the only company under review in the CVD review, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the most recent company-specific or all-others rate applicable to the company. These cash deposit instructions, when imposed, shall remain in effect until further notice.

Final Results of Review

Unless otherwise extended, Commerce intends to issue the final results of these administrative reviews, which will include the results of its analysis of issues raised in any briefs, within 120 days of publication of these preliminary results of review, pursuant to section 751(a)(3)(A) of the Act.

Notification to Importers

This notice also serves as a 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 ( printed page 22130) 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.

Notification to Interested Parties

These preliminary results of administrative review are issued and published in accordance with sections 751(a)(1) and 777(i)(l) of the Act, and 19 CFR 351.221(b)(4).

Appendix

Companies Rescinded From AD Review

1. Anhui Hoda Wood Co., Ltd.

2. Bizlink Technology Inc.

3. BTR New Material Group Co., Ltd.

4. Celtic Co., Ltd

5. China Friend Limited

6. Cosco Star International Co., Ltd.

7. Dalian Sicily Wood Industry Co., Ltd.

8. Dongguan Starhome Technology Co. Ltd.

9. First Part Manufacturing Limited

10. Fujian Yuansheng Wood., Ltd

11. Fusong Jinlong Wooden Group Co., Ltd.

12. Golder International Trade Co., Ltd

13. Happy Wood Industrial Group Co., Ltd.

14. Hainan Golden Shell Co. Ltd.

15. Huainan Mengping Import and Export Co., Ltd

16. Jiangsu Top Point International Co., Ltd

17. Jiaxing Gsun Imp. & Exp. Co., Ltd

18. Jiangsu High Hope Arser Co., Ltd

19. Jiaxing Hengtong Wood Co., Ltd.

20. Lianyungang Yuantai International Co. Ltd.

21. Ligroup China Co., Ltd.

22. Linyi City Dongfang Fukai Wood Industry Co., Ltd

23. Linyi City Shenrui International Trade Co., Ltd

24. Linyi Dahua Wood Co., Ltd

25. Linyi Dongstar Import & Export Co., Ltd

26. Linyi Evergreen Wood Co., Ltd.

27. Linyi Glary Plywood Co., Ltd.

28. Linyi Hanbo Import & Export Co. Ltd.

29. Linyi Hengsheng Wood Industry Co., Ltd

30. Linyi Highwise International Co. Ltd.

31. Linyi Huasheng Yongbin Wood Co., Ltd.

32. Linyi Jiahe Wood Industry Co., Ltd.

33. Linyi Linhai Wood Co., Ltd

34. Linyi Mingzhu Wood Co., Ltd

35. Phihong Technology Co., Ltd.

36. Pingyi Jinniu Wood Co., Ltd

37. Linyi Sanfortune Wood Co., Ltd.

38. Lianyungang Yuantai International Trade Co., Ltd

39. Qingdao Good Faith Import and Export Co., Ltd

40. Qingdao Top P&Q International Corp.

41. Shandong Baozhu International Co., Ltd.

42. Shandong Good Wood Import and Export Co., Ltd.

43. Shandong Qishan International Trading Co., Ltd

44. Shanghai Brightwood Trading Co., Ltd.

45. Shanghai Futuwood Trading Co., Ltd.

46. Shanghai Luli Trading Co., Ltd.

47. Shenzhen Joyton Import and Export Co., Ltd.

48. Shenzhen Kedali Industry Co., Ltd.

49. Shouguang Topbon Import and Export Co., Ltd.

50. Suining Pengxiang Wood Co., Ltd

51. Sumec International Technology Co., Ltd

52. Sun Chain Trading Co., Ltd.

53. Suqian Hopeway International Trade Co., Ltd.

54. Suzhou Dongsheng Wood Co., Ltd

55. Suzhou Fengshuwan Import and Exports Trade Co., Ltd

56. Suzhou Oriental Dragon Import and Export Co., Ltd.

57. Trieu Thai Son Co., Ltd.

58. Xuzhou Andefu Wood Co., Ltd

59. Xuzhou Amish Import and Export Co., Ltd.

60. Xuzhou DNT Commercial Co., Ltd

61. Xuzhou Eastern Huatai International Trading Co., Ltd

62. Xuzhou Huanghuai Wood Co., Ltd.

63. Xuzhou Jiangheng Wood Products Co., Ltd.

64. Xuzhou Longyuan Wood Industry Co., Ltd

65. Xuzhou Pinlin International Trade Co., Ltd

66. Xuzhou Shengping Imp and Exp Co., Ltd

67. Xuzhou Shelter Import & Export Co., Ltd

68. Xuzhou Shuner Import & Export Trade Co. Ltd

69. Xuzhou Timber International Trade Co., Ltd.

70. Xuzhou Yishun Brightwood Co., Ltd.

71. Yangzhou Hanov International Co., Ltd.

72. Zhejiang Layo Wood Industry Co., Ltd

73. Zhejiang Xingke Wood Co., Ltd

74. Zhejiang Yuhua Timber Co., Ltd

91 FR 22126