SUPPLEMENTARY INFORMATION:

Background

On January 27, 2026, Commerce published the Preliminary Results and invited comments from interested parties.^[1] On February 17, 2026, Domtar Corporation and Appvion, LLC (collectively, the petitioners), submitted a case brief.^[2] The only issue the petitioners raised is the treatment of Tele-Paper (M) Sdn. Bhd. (Tele-Paper) in this review, which is discussed below. Because the petitioners did not raise any issues regarding Hansol Paper Company (Hansol), the sole mandatory respondent, the final results remain unchanged from the Preliminary Results, and there is no decision memorandum accompanying this notice. Commerce conducted this administrative review in accordance with section 751 of the Tariff Act of 1930, as amended (the Act).

Rescission of Administrative Review, in Part

In the Preliminary Results, Commerce preliminarily assigned a rate to Tele-Paper, the company not selected for individual examination in this review, based on the rate calculated for Hansol ( i.e., zero percent).^[3] However, the petitioners noted in their comments that, because they had timely withdrawn their review request for Tele-Paper on March 18, 2025, Commerce erred in preliminarily assigning a rate to this company.^[4] In accordance with 19 CFR 351.213(d)(1), Commerce will rescind an administrative review, in whole or in part, if all parties that requested the review withdraw their requests within 90 days of the date of publication of the notice of initiation of the requested review. Because the petitioners timely withdrew their request for administrative review with respect to Tele-Paper, and no other party requested a review of this company, Commerce is rescinding this review with respect to Tele-Paper, in accordance with 19 CFR 351.213(d)(1).

Scope of the Order ^[5]

The merchandise subject to the Order is thermal paper from Korea. For a complete description of the scope of the Order, see the Preliminary Results.^[6]

Final Results of Review

For these final results, we determine that the following estimated weighted-average dumping margin exists for the period November 1, 2023, through October 31, 2024:

Disclosure

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

Because the weighted-average dumping margin for Hansol is zero, we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties. Commerce's “automatic assessment” practice will apply to entries of subject merchandise during the POR produced by Hansol for which it did not know that the merchandise it sold to the intermediary ( e.g., a reseller, trading company, or exporter) was destined for the United States. In such instances, we will instruct CBP to liquidate unreviewed entries at the all-others rate ( i.e., 6.19 percent),^[7] if there is no rate for the intermediate company(ies) involved in the transaction.^[8]

For Tele-Paper, 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, in accordance with 19 CFR 351.212(c)(1)(i).

Commerce intends to issue these assessment instructions to CBP no earlier than 35 days after the date of publication of this notice 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 established for Hansol in the final results of this review will be zero; (2) for previously reviewed or investigated companies not covered by this review, the cash deposit will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the company participated; (3) if the exporter is not a firm covered in this review, a prior review, or the less-than-fair-value (LTFV) investigation, but the producer is, then the cash deposit rate will be the 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 6.19 percent, the all-others rate established in the LTFV investigation.^[9] These cash deposit requirements, when ( printed page 25339) imposed, shall remain in effect until further notice.

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 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

This notice serves as the only reminder to parties subject to an administrative protective order (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 issued and published in accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR 351.221(b)(5).

91 FR 25337