SUPPLEMENTARY INFORMATION:

Background

On May 25, 2017, Commerce published a countervailing duty (CVD) order on CTL plate from Korea.^[1] On June 25, 2025, Commerce published a notice of initiation of an administrative review of the Order .^[2] We initiated an administrative review of 57 producers/exporters of CTL plate from Korea for the POR.^[3] On August 18, 2025, Commerce selected POSCO Co., Ltd. (POSCO) as the sole mandatory respondent in this administrative review.^[4]

Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.^[5] Additionally, due to a backlog of documents that were electronically filed 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.^[6] On March 4, 2026, we extended the deadline for the preliminary results of this review until July 31, 2026, in accordance with 19 CFR 351.213(h)(2).^[7]

For a complete description of the events that followed the initiation of this review, see the Preliminary Decision Memorandum.^[8] A list of topics discussed in the Preliminary Decision Memorandum is provided in Appendix I. The Preliminary Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered users at access.trade.gov. In addition, a complete version of the Preliminary Decision Memorandum can be accessed directly at access.trade.gov/​frnotices.

Scope of the Order

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

Rescission of Adminisrative Review, in Part

It is Commerce's practice to rescind an administrative review of a CVD order, pursuant to 19 CFR 351.213(d)(3), when there are no reviewable entries of subject merchandise during the POR for which liquidation is suspended.^[9] Normally, upon completion of an administrative review, the suspended entries are liquidated at the CVD assessment rate calculated for the review period.^[10] Therefore, for an administrative review of a company to be conducted, there must be a reviewable, suspended entry that Commerce can instruct U.S. Customs and Border Protection (CBP) to liquidate at the CVD assessment rate calculated for the POR.^[11] On September 10, 2025, we released a memorandum notifying interested parties that, based on our examination of the results of the CBP data query, we intended to rescind the administrative review for certain companies for which the data show no reviewable entries of subject merchandise during the POR, and requested comments.^[12] No interested parties provided comments.

According to the CBP import data, 54 companies under review did not have reviewable entries of subject merchandise during the POR for which liquidation is suspended.^[13] In the absence of any evidence of shipments placed on the record, pursuant to 19 CFR 351.213(d)(3), we are rescinding the administrative review of these companies.

Methodology

Commerce is conducting this administrative 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 preliminarily determine that there is a subsidy, i.e., a financial contribution by an “authority” that confers a benefit to the recipient, and that the subsidy is specific.^[14] For a full description of the methodology underlying our preliminary results, see the Preliminary Decision Memorandum.

Preliminary Results of Review

In accordance with 19 CFR 351.221(b)(4)(i), we preliminarily determine the following net countervailable subsidy rate exists for the period January 1, 2024, through December 31, 2024:

Disclosure

Commerce intends to disclose its calculations and analysis performed to ( printed page 50786) interested parties for these preliminary results within five days of any 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).

Verification

Commerce received a timely request from Nucor Corporation (the petitioner) to verify the information submitted in this administrative review, pursuant to 19 CFR 307(b)(1)(v).^[16] Commerce conducted verification of the subsidy information reported by POSCO Co., Ltd. in the previous administrative review.^[17] Accordingly, Commerce does not intend to verify the information submitted by the mandatory respondent in the course of this administrative review.

Public Comment

Case briefs or other written comments may be submitted to the Assistant Secretary for Enforcement and Compliance.^[18] Interested parties will be notified of the timeline for the submission of case briefs and written comments at a later date. Rebuttal briefs, limited to issues raised in the case briefs, may be filed not later than five days after the date for filing case briefs.^[19] Interested parties who submit case briefs or rebuttal briefs in this proceeding must submit: (1) a table of contents listing each issue; and (2) a table of authorities.^[20] All briefs must be filed electronically using ACCESS. An electronically filed document must be received successfully in its entirety in ACCESS by 5:00 p.m. Eastern Time on the established deadline.

As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we request that interested parties provide at the beginning of their briefs a public executive summary for each issue raised in their briefs.^[21] Further, we request that interested parties limit their executive summary of each issue to no more than 450 words, not including citations. We intend to use the executive summaries as the basis of the comment summaries included in the issues and decision memorandum that will accompany the final results in this administrative review. We request that interested parties include footnotes for relevant citations in the executive summary of each issue. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f).^[22]

Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing must submit a written request to the Assistant Secretary for Enforcement and Compliance, filed electronically via ACCESS by 5:00 p.m. Eastern Time within 30 days after the date of publication of this notice. Requests should contain: (1) the requesting party's name, address, and telephone number; (2) the number of participants and whether any of the participants are foreign nationals; and (3) a list of issues to be discussed. Oral presentations at the hearing will be limited to those raised in the respective case briefs. If a request for a hearing is made, Commerce will inform parties of the scheduled date for the hearing.^[23]

Assessment Rates

In accordance with 19 CFR 351.221(b)(4)(i), we preliminarily assigned subsidy rates in the amounts shown above for the producers/exporters shown above. Upon completion of the administrative review, consistent with section 751(a)(1) of the Act and 19 CFR 351.212(b)(2), Commerce shall determine, and CBP shall assess, countervailing duties on all appropriate entries covered by this review, for the above-listed companies.

For the companies for which this review is rescinded, Commerce will instruct CBP to assess countervailing duties on all appropriate entries at a rate equal to the cash deposit of estimated countervailing duties required at the time of entry, or withdrawal from warehouse, for consumption, during the period January 1, 2024, through December 31, 2024, in accordance with 19 CFR 351.212(c)(l)(i). We intend to issue assessment instructions to CBP no earlier than 35 days after the date of publication of this notice in the Federal Register .

For the companies remaining in the review, 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

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.107(e), Commerce intends to instruct CBP to collect cash deposits of estimated countervailing duties with regard to shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this review, as follows: (1) the cash deposit rate for POSCO Co., Ltd. will be equal to the company-specific estimated individual countervailable subsidy rate determined in the final results of this 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) if both the producer and exporter of the subject merchandise have company-specific estimated subsidy rates assigned, and their rates differ, then the applicable cash deposit rate will be the higher of these two rates; (3) if either the producer or the exporter, but not both, of the subject merchandise has a company-specific estimated subsidy rate assigned, the applicable cash deposit rate will be that company's company-specific rate; and (4) the cash deposit rate for all other producers and exporters will continue to be 3.72 percent, the all-others subsidy rate established in the investigation.^[24] These cash deposit instructions, when imposed, shall remain in effect until further notice.

Final Results

Unless otherwise extended, we intend to issue the final results of this administrative review, which will include the results of our analysis of the issues raised in the case briefs, within 120 days of publication of these ( printed page 50787) preliminary results in the Federal Register , pursuant to section 751(a)(3)(A) of the Act and 19 CFR 351.213(h).

Notification to Interested Parties

These preliminary results of review are issued and published in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213(d)(4) and 351.221(b)(4).

Appendix I

List of Topics Discussed in the Preliminary Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Diversification of Korea's Economy

V. Subsidies Valuation Information

VI. Benchmarks and Interest Rates

VII. Analysis of Programs

VIII. Recommendation

Appendix II

Companies for Which Commerce Is Rescinding the Review

1. Ajin Industrial Co., Ltd.

2. BDP International

3. Blue Track Equipment

4. Boxco

5. Boxco, Inc.

6. Bukook Steel Co., Ltd.

7. Buma CE Co., Ltd.

8. China Chengdu International Techno-Economic Cooperation Co., Ltd.

9. Daehan I.M. Co., Ltd.

10. Daehan Tex Co., Ltd.

11. Daeik Eng Co. Ltd.

12. Daelim Industrial Co., Ltd.

13. Daesam Industrial Co., Ltd.

14. Daesin Lighting Co., Ltd.

15. Daewoo International Corp.

16. Dong Yang Steel Pipe

17. DKC

18. DK Corporation

19. DK Dongshin Co., Ltd.

20. Dongbu Steel Co., Ltd.

21. Dongkuk Industries Co., Ltd.

22. Dongkuk Steel Mill Co., Ltd.

23. EAE Automotive Equipment

24. EEW KHPC Co., Ltd.

25. Eplus Expo Inc.

26. GS Global Corp.

27. Haem Co., Ltd.

28. Han Young Industries

29. Hyeon Dae Jong Hap Gong Gu Co. Ltd.

30. Hyosung Corp.

31. Hyundai Steel Co.

32. Jinmyung Frictech Co., Ltd.

33. Khana Marine Ltd.

34. Kindus Inc.

35. Korean Iron and Steel Co., Ltd.

36. Kyoungil Precision Co., Ltd.

37. LG Electronics Inc.

38. Menics

39. Qian'an Rentai Metal Products Co., Ltd.

40. Samjin Lnd Co., Ltd.

41. Samsun C&T Corp.

42. Samsung

43. Samsung Electronics Co., Ltd.

44. Shinko

45. Shipping Imperial Co., Ltd.

46. Sinchang Eng Co., Ltd.

47. SK Networks Co., Ltd.

48. SNP Ltd.

49. Seogio O/A

50. Steel N People Ltd.

51. Summit Industry

52. Sungjin Co., Ltd.

53. Wonbang Tech Co., Ltd.

54. Young Sun Steel

91 FR 50784