SUPPLEMENTARY INFORMATION:

Background

On January 13, 2026, Commerce published in the Federal Register its Preliminary Determination and invited comments from interested parties.^[1] In the Preliminary Determination, and in accordance with section 705(a)(1) of the Tariff Act of 1930, as amended (the Act), and 19 CFR 351.210(b)(4), Commerce aligned the final countervailing duty (CVD) determination with the final determination in the less-than-fair-value investigation of rebar from Vietnam.^[2] Further, on May 13, 2026, Commerce issued its Post-Preliminary Analysis Memorandum.^[3]

For a complete description of the events that occurred since Commerce published the Preliminary Determination, as well as a full discussion of the issues raised by parties for this final determination, see the ( printed page 48075) Issues and Decision Memorandum.^[4] The Issues and Decision Memorandum is a public document and is on file electronically via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (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 Investigation

The product covered by this investigation is rebar from Vietnam. For a complete description of the scope of this investigation, see Appendix I.

Scope Comments

In accordance with the preamble to Commerce's regulations,^[5] the Initiation Notice set aside a period of time for parties to raise issues regarding product coverage ( i.e., scope).^[6] No interested party commented on the scope of the investigation as it appeared in the Initiation Notice. Therefore, Commerce is not modifying the scope language as it appeared in the Initiation Notice. See the scope in Appendix I to this notice.

Verification

Commerce conducted verification of the information relied upon in making its final determination in this investigation, in accordance with section 782(i) of the Act. Specifically, we conducted on-site verification of the subsidy information reported by Hoa Phat Group Joint Stock Company (HPG) in May 2026 using standard verification procedures, including an examination of relevant sales, accounting records and original source documents.^[7]

Analysis of Subsidy Programs and Comments Received

The subsidy programs under investigation, and the issues raised in the case and rebuttal briefs that were submitted by interested parties in this investigation are discussed in the Issues and Decision Memorandum. For a complete list of the issues raised by parties, and to which we responded in the Issues and Decision Memorandum, see Appendix II.

Methodology

Commerce conducted this investigation in accordance with section 701 of the Act. For each of the subsidy programs found to be countervailable, Commerce determines that there is a subsidy, i.e., a financial contribution by an “authority” that gives rise to a benefit to the recipient, and that the subsidy is specific.^[8] For a full description of the methodology underlying our final determination, see the Issues and Decision Memorandum.

In making this final determination, Commerce relied, in part, on facts otherwise available, with adverse inferences (AFA), pursuant to sections 776(a) and (b) of the Act. For a full discussion of our methodology, including our application of AFA, see the Preliminary Determination, Post-Preliminary Analysis Memorandum,^[9] and Issues and Decision Memorandum.

Changes Since the Preliminary Determination

Based on our review of the information examined at verification and analysis of the comments received from interested parties, we made certain changes to the countervailable subsidy rate calculations for HPG which, in turn, impacted the rates assigned to all other producers/exporters. For a discussion of these changes, see the Issues and Decision Memorandum.

All-Others Rate

Pursuant to section 705(c)(5)(A)(i) of the Act, Commerce will determine an all-others rate equal to the weighted average countervailable subsidy rates established for those exporters and/or producers individually examined, excluding any rates that are zero, de minimis, or based entirely under section 776 of the Act. If the rates established for all exporters and producers individually investigated are zero, de minimis, or determined entirely under facts available, Commerce may use any reasonable method to establish an all-others rate.^[10]

In this investigation, Commerce calculated an individual estimated countervailable subsidy rate for HPG that is not zero, de minimis, or based entirely on the facts otherwise available. Therefore, Commerce calculated the all-others rate using the individual estimated subsidy rate calculated for the sole examined respondent, i.e., HPG.

Final Determination

Commerce determines that the following estimated net countervailable subsidy rates exist for the period January 1, 2024, through December 31, 2024:

Disclosure

Commerce intends to disclose its calculations and analysis performed to interested parties in this final determination 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 the Federal Register , in accordance with 19 CFR 351.224(b).

Continuation of Suspension of Liquidation

As a result of our Preliminary Determination, and pursuant to sections 703(d)(1)(B) and (d)(2) of the Act, we instructed U.S. Customs and Border Protection (CBP) to collect cash deposits and suspend liquidation of entries of subject merchandise, as described in the scope of the investigation section, that were entered, or withdrawn from warehouse, for consumption on or after January 13, 2026, the date of publication of the Preliminary Determination in the Federal Register , for entries produced and/or exported by HSG and all other producers and exporters.^[12] In accordance with section 703(d) of the Act, we instructed CBP to discontinue the suspension of liquidation of all entries of subject merchandise entered or withdrawn from warehouse, on or after May 13, 2026, the first day provisional measures were no longer in ( printed page 48076) effect, but to continue the suspension of liquidation of all entries of subject merchandise on or before May 12, 2026.

If the U.S. International Trade Commission (ITC) issues a final affirmative injury determination, we will issue a CVD order, reinstate the suspension of liquidation under section 706(a) of the Act, and require a cash deposit of estimated countervailing duties for such entries of subject merchandise in the amounts indicated above. Pursuant to section 705(c)(2) of the Act, if the ITC determines that material injury, or threat of material injury, does not exist, this proceeding will be terminated, and all estimated duties deposited or securities posted as a result of the suspension of liquidation will be refunded or cancelled.

ITC Notification

In accordance with section 705(d) of the Act, Commerce will notify the ITC of its final affirmative determination that countervailable subsidies are being provided to producers and exporters of rebar from Vietnam. As Commerce's final determination is affirmative, in accordance with section 705(b) of the Act, the ITC will determine, within 45 days, whether the domestic industry in the United States is materially injured, or threatened with material injury, by reason of imports of rebar from Vietnam. In addition, we are making available to the ITC all non-privileged and non-proprietary information related to this investigation. We will allow the ITC access to all privileged and business proprietary information in our files, provided the ITC confirms that it will not disclose such information, either publicly or under administrative protective order (APO), without the written consent of the Assistant Secretary for Enforcement and Compliance. If the ITC determines that material injury or threat of material injury does not exist, this proceeding will be terminated and all cash deposits will be refunded.

If the ITC determines that such injury does exist, Commerce will issue a CVD order directing CBP to assess, upon further instruction by Commerce, countervailing duties on all imports of the subject merchandise that are entered, or withdrawn from warehouse, for consumption on or after the effective date of the suspension of liquidation, as discussed above in the “Continuation of Suspension of Liquidation” section.

Administrative Protective Order (APO)

In the event that the ITC issues a final negative injury determination, this notice will serve as the only reminder to parties subject to the APO of their responsibility concerning the destruction of proprietary information disclosed under APO, in accordance with 19 CFR 351.305(a)(3). 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 terms of an APO is a violation which is subject to sanction.

Notification to Interested Parties

This determination is issued and published pursuant to sections 705(d) and 777(i) of the Act, and 19 CFR 351.210(c).

Appendix I

Scope of the Investigation

The merchandise subject to this investigation is steel concrete reinforcing bar imported in either straight length or coil form (rebar) regardless of metallurgy, length, diameter, or grade or lack thereof.

The subject merchandise includes rebar that has been further processed in the subject countries or a third country, including but not limited to cutting, grinding, galvanizing, painting, coating, or any other processing that would not otherwise remove the merchandise from the scope of this investigation if performed in the country of manufacture of the rebar.

Specifically excluded are plain rounds ( i.e., nondeformed or smooth rebar).

The subject merchandise is classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) primarily under item numbers 7213.10.0000, 7214.20.0000, and 7228.30.8010. The subject merchandise may also enter under other HTSUS numbers including 7221.00.0017, 7221.00.0018, 7221.00.0030, 7221.00.0045, 7222.11.0001, 7222.11.0057, 7222.11.0059, 7222.30.0001, 7227.20.0080, 7227.90.6030, 7227.90.6035, 7227.90.6040, 7228.20.1000, and 7228.60.6000. HTSUS numbers are provided for convenience and customs purposes; however, the written description of the scope remains dispositive.

Appendix II

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Subsidies Valuation Information

IV. Analysis of Programs

V. Discussion of the Issues

Comment 1: Which Benchmark Should Be Used for Iron Ore, Ferrous Scrap, and Ferroalloys

Comment 2: Whether All of HPG's Iron Ore, Ferrous Scrap, and Ferroalloys Purchases Are Countervailable

Comment 3: Whether the Provision of Coal and Coking Coal, Lime and Limestone, and Liquified Petroleum Gas for Less-Than-Adequate-Remuneration (LTAR) Programs Are Specific

Comment 4: Whether the Direct Reduced Iron and Hot Briquetted Iron for LTAR Program Provides a Financial Contribution

Comment 5: Whether HPG's Loans from State-Owned Commercial Banks Are Countervailable

Comment 6: Which Benchmark Should Be Used for Electricity for LTAR

Comment 7: Whether Verification Findings Should Be Corrected

Comment 8: Whether HPG's Electricity Purchases Were for LTAR

Comment 9: Whether HPG's Electricity Sales Were for More-Than-Adequate-Remuneration

Comment 10: Whether HPG's Iron Ore, Ferrous Scrap, and Ferroalloys Purchases Were for LTAR

VI. Recommendation

91 FR 48074