Forged Steel Fittings From Taiwan: Final Results of Antidumping Duty Administrative Review; 2023-2024
The U.S. Department of Commerce (Commerce) determines that Both-Well Steel Fittings Co., Ltd. (Both-Well), made sales of subject merchandise at less than normal value (NV) durin...
Enforcement and Compliance, International Trade Administration, Department of Commerce
SUMMARY:
The U.S. Department of Commerce (Commerce) determines that Both-Well Steel Fittings Co., Ltd. (Both-Well), made sales of subject merchandise at less than normal value (NV) during the period of review (POR), September 1, 2023, through August 31, 2024.
DATES:
Applicable August 6, 2026.
FOR FURTHER INFORMATION CONTACT:
Dennis McClure, AD/CVD Operations, Office VIII, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-5973.
SUPPLEMENTARY INFORMATION:
Background
On February 10, 2026, Commerce published the
Preliminary Results
of this administrative review and invited interested parties to comment.[1]
On March 3, 2026, we received a timely-filed case brief from Bonney Forge Corporation (Bonney Forge),[2]
and on March 16, 2026, we received a timely-filed rebuttal brief from Both-Well.[3]
On May 28, 2026, Commerce extended the deadline to complete the final results by 51 days.[4]
Accordingly, the deadline for these final results is July 31, 2026.
For a complete description of the events that occurred since the
Preliminary Results,
see the Issues and Decision Memorandum.[5]
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
access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at
access.trade.gov/​frnotices.
Commerce conducted this review in accordance with section 751(a)(1)(B) of the Tariff Act of 1930, as amended (the Act).
The merchandise subject to the
Order
are carbon and alloy forged steel fittings, whether unfinished (commonly known as blanks or rough forgings) or finished. For a complete description of the scope of the
Order, see
the Issues and Decision Memorandum.
Analysis of Comments Received
All issues raised in the case and rebuttal briefs are listed in the appendix to this notice and addressed in the Issues and Decision Memorandum. A list of the issues addressed in the Issues and Decision Memorandum is attached to this notice as an Appendix.
Changes Since the Preliminary Results
Based on our review of the record and comments received from interested parties regarding our
Preliminary Results,
Commerce made certain changes to the margin calculations for Both-Well. In addition, Commerce has relied on partial adverse facts available under sections 776(a) and (b) of the Act for Both-Well. For a full description of the methodology underlying our conclusions,
see
the Issues and Decision Memorandum.
Final Results of Review
Commerce determines that the following estimated weighted-average dumping margin exists for Both-Well for the period September 1, 2023, through August 31, 2024:
Exporter or producer
Weighted-average dumping margin
(percent)
Both-Well Steel Fittings Co., Ltd
10.62
Disclosure
Commerce intends to disclose the calculations performed for the final results of this review to parties in this proceeding within five days after public announcement of the final results 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).
Assessment Rates
Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b), Commerce has determined, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise covered by this review. Because Both-Well's weighted-average dumping margin is not zero or
de minimis
(
i.e.,
less than 0.5 percent) in the final results of this review, we calculated an importer-specific assessment rate based on the ratio of the total amount of dumping calculated for Both-Well's examined sales and the total of those same sales in accordance with 19 CFR 351.212(b)(1). Where an importer-specific assessment rate is zero or
de minimis
(
i.e.,
less than 0.5 percent), the entries by that importer will be liquidated without regard to antidumping duties. For entries of subject merchandise during the POR produced by Both-Well for which it did not know that the merchandise was
( printed page 50778)
destined for the United States, we will instruct CBP to liquidate unreviewed entries at the all-others rate (
i.e.,
116.17 percent) if there is no rate for the intermediate company(ies) involved in the transaction. 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.
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 statutory injunction has expired (
i.e.,
within 90 days of publication).
Cash Deposit Requirements
The following cash deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this administrative review, as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for Both-Well will be equal to the weighted-average dumping margin established in the final results of this review; (2) for merchandise exported by producers or exporters not examined in this review but examined in a prior segment of the proceeding, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which they were reviewed; (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 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 116.17 percent, the all-others rate established in the LTFV investigation.[7]
These cash deposit requirements, when 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 POR. 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 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 violation which is subject to sanction.
Notification to Interested Parties
We are issuing and publishing this notice in accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR 351.221(b)(5).
Dated: July 31, 2026.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations, performing the non-exclusive functions and duties of the Assistant Secretary for Enforcement and Compliance.
Appendix—List of Topics Discussed in the Issues and Decision Memorandum
I. Summary
II. Background
III. Scope of the
Order
IV. Changes Since the
Preliminary Results
V. Application of Facts Available and Use of Adverse Inference
VI. Discussion of the Issues
Comment 1: Physical Characteristic Reporting
Comment 2: Whether Certain Documents are Unusable
Comment 3: Whether to Adjust Certain Costs
VII. Recommendation
Footnotes
1.
See Forged Steel Fittings from Taiwan: Preliminary Results of Antidumping Duty Administrative Review; 2023-2024,91 FR 5916, (February 10, 2026) (
Preliminary Results), and accompanying Preliminary Decision Memorandum (PDM).
5.
See
Memorandum, “Decision Memorandum for the Final Results of Antidumping Duty Administrative Review: Forged Steel Fittings from Taiwan; 2023-2024,” dated concurrently with, and hereby adopted by, this notice (Issues and Decision Memorandum).