SUPPLEMENTARY INFORMATION:

Background

On September 11, 2025, Commerce published the Preliminary Results of this administrative review in the Federal Register .^[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 a backlog of documents that were electronically filled 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.^[3] On February 3, 2026, Commerce extended the deadline for the final results of this review an ( printed page 27265) additional 51 days.^[4] Accordingly, the deadline for these final results is now May 8, 2026.^[5]

For a complete description of the events that followed the Preliminary Results, see 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/​frnotices.

Scope of the Order ^[7]

The merchandise covered by the Order is CTL plate. For a complete description of the scope of the Order, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised in interested parties' briefs are addressed in the Issues and Decision Memorandum. A list of the issues addressed 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 case and rebuttal briefs and the evidence on the record, we made certain changes to POSCO's countervailable subsidy calculations from the Preliminary Results. These changes are explained in the Issues and Decision Memorandum.

Methodology

Commerce conducted this review in accordance with section 751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). For each of the subsidy programs found countervailable, we find that there is a subsidy, i.e., a government-provided financial contribution that gives rise to a benefit to the recipient, and that the subsidy is specific.^[8] For a full description of the methodology underlying Commerce's conclusions, see the Issues and Decision Memorandum.

Verification

As provided in section 782(i) of the Act, and pursuant to 19 CFR 351.307(b)(1)(iv), in March 2026, Commerce conducted verification of the subsidy information reported by POSCO. We used standard verification procedures, including an examination of relevant sales and accounting records, and original source documents provided by the respondent.^[9]

Final Results of Review

In accordance with 19 CFR 351.221(b)(5), we determine the following net countervailable subsidy rate exists for the POR January 1, 2023, through December 31, 2023:

Disclosure

Commerce intends to disclose its calculations and analysis performed in connection with these final results to interested parties within five days of its public announcement, or if there is no public announcement, within five days of the date of publication of this notice, in accordance with 19 CFR 351.224(b).

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(2), Commerce has determined, and CBP shall assess, countervailing duties on all appropriate entries of subject merchandise in accordance with the final results of this review, for the above-listed company at the applicable ad valorem assessment rate listed for the POR ( i.e., January 1, 2023, to December 31, 2023). We intend 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

In accordance with section 751(a)(1) of the Act, Commerce intends to instruct CBP to collect cash deposits of estimated countervailing duties in the amount shown for the company listed above based on shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this administrative review.^[11] For all non-reviewed firms subject to the Order, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the most recent company-specific rate or the all-others rate ( i.e., 3.72 percent), as appropriate.^[12] These cash deposit requirements, effective upon publication of these final results, shall remain in effect until further notice.

Administrative Protective Order (APO)

This notice also serves as a reminder to parties subject to an APO of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3). 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

We are issuing and publishing these final results of administrative review and notice in accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR 351.221(b)(5) and 19 CFR 351.213(h)(2).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Subsidies Valuation Information

V. Analysis of Programs

VI. Discussion of the Comments

Comment 1: Whether the Provision of Electricity is Subsidized by the Government of Korea

Comment 2: Whether the Provision of Korea Emissions Trading System Permits is Countervailable

Comment 3: Whether Commerce Incorrectly Attributed Electricity for More Than Adequate Remuneration (MTAR) Benefits Received by POSCO International to the Production of Subject Merchandise

Comment 4: Whether the Benchmark Selected for the Electricity for MTAR Program is Appropriate

Comment 5: Whether Commerce Should Correct Errors in its Calculation of POSCO International's Benefit under the Electricity for MTAR Program

Comment 6: Whether POSCO International's Korea Export-Import Bank Overseas Investment Credit Program Loan is Tied to the Production of Non-Subject Merchandise

VII. Recommendation

91 FR 27264