SUPPLEMENTARY INFORMATION:

Background

On February 13, 2026, Commerce published the preliminary results and partial rescission of this administrative review in the Federal Register and invited interested parties to comment.^[1] We received no comments from interested parties on the Preliminary Results and we made no changes to the Preliminary Results. Accordingly, no decision memorandum accompanies this notice, and the Preliminary Results are hereby adopted as these final results. The deadline for these final results is June 15, 2026. Commerce conducted this administrative review in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order ^[2]

The merchandise covered by the Order is all grades of liquid or aqueous acetone. For a full description of the Order, see the Preliminary Results PDM.

Final Results of Review

Commerce determines that the following estimated weighted-average dumping margin exists for the period March 1, 2024, through February 28, 2025:

Disclosure

Normally, Commerce discloses to interested parties the calculations of the final results of an administrative review within five days of a public announcement or, if there is no public announcement, within five days of the date of publication of the final results in the Federal Register , in accordance with 19 CFR 351.224(b). However, because we have made no changes to the Preliminary Results, there are no new calculations to disclose.

Assessment Rates

Upon completion of the final results of this administrative review, pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b), Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise covered by this review.^[3] If a respondent's weighted-average dumping margin is not zero or de minimis ( i.e., less than 0.50 percent) in the final results of this review, we calculate an importer-specific assessment rate based on the ratio of the total amount of dumping calculated for each importer's examined sales and the total entered value of the sales in accordance with 19 CFR 351.212(b)(1).^[4] If the respondent's weighted-average dumping margin or an importer-specific assessment rate is zero or de minimis in the final results of this review, we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.^[5]

Commerce's “automatic assessment” practice will apply to entries of subject merchandise during the POR produced by KPB for which it 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 those entries at the all-others rate ( i.e., 33.10 percent),^[6] if there is no rate for the intermediate company(ies) involved in the transaction.^[7]

The final results of this administrative review shall be the basis for the assessment of antidumping duties on entries of merchandise covered by the final results of this review and for future deposits of estimated duties, where applicable.^[8] Commerce intends to issue assessment instructions regarding KPB 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 the notice of the final results of this administrative review for all shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of this notice as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for the individually examined respondents listed above will be that established in the final results of this administrative review, except if the rate is less than 0.50 percent and, therefore, de minimis within the meaning of 19 CFR 351.106(c)(1), in which case the cash deposit rate will be zero; (2) for previously reviewed or investigated companies not participating in this review, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the producer or exporter participated; (3) if the exporter is not a firm covered in this review, a prior review, or the original investigation but the producer is, the cash deposit rate will be the rate established for the most recently completed segment of this proceeding for the producer of the subject merchandise; and (4) the cash deposit rate for all other producers or exporters will continue to be the all-others rate established in the less-than-fair-value investigation ( i.e., 33.10 percent).^[9] These cash deposit requirements, when imposed, shall remain in effect until further notice.

Notification to Importers

This notice also 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 (APO)

This notice also serves as a reminder to parties subject to an APO of their responsibility concerning the return or ( printed page 34809) destruction 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/destruction of APO materials or conversion to judicial protective order is hereby requested. Failure to comply with the regulations and the terms of an APO is a sanctionable violation.

Notification to Interested Parties

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

91 FR 34807