Carbon and Alloy Steel Cut-to-Length Plate From the Republic of Korea: Preliminary Results of Antidumping Duty Administrative Review; 2024-2025
The U.S. Department of Commerce (Commerce) preliminarily determines that POSCO, POSCO International Corporation, POSCO Mobility Solution (POSCO MS), Taechang Steel Co., Ltd., an...
Enforcement and Compliance, International Trade Administration, Department of Commerce.
SUMMARY:
The U.S. Department of Commerce (Commerce) preliminarily determines that POSCO, POSCO International Corporation, POSCO Mobility Solution (POSCO MS), Taechang Steel Co., Ltd., and Winsteel Co., Ltd., (collectively, the POSCO
( printed page 50783)
single entity) made sales of subject merchandise at less than normal value (NV) during the period of review (POR), May 1, 2024, through April 30, 2025. Interested parties are invited to comment on these preliminary results.
DATES:
Applicable August 6, 2026.
FOR FURTHER INFORMATION CONTACT:
Jaron Moore, 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) 482-3640.
SUPPLEMENTARY INFORMATION:
Background
On June 25, 2025, based on timely requests for review, in accordance with 19 CFR 351.221(c)(1)(i), we initiated an administrative review of the antidumping duty order on carbon and alloy steel cut-to-length plate (CTL plate) from the Republic of Korea (Korea).[1]
On August 18, 2025, Commerce selected the POSCO single entity as the mandatory respondent in this review.[2]
Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.[3]
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.[4]
On March 11, 2026, we extended the preliminary results of this review to no later than July 31, 2026.[5]
For a complete description of the events that followed the initiation of this review,
see
the Preliminary Decision Memorandum.[6]
A list of the topics discussed in the Preliminary Decision Memorandum is attached as an appendix to this notice. 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 subject to the
Order
is CTL plate from Korea. For a complete description of the merchandise subject to the
Order, see
the Preliminary Decision Memorandum.
Methodology
Commerce is conducting this review in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act). Constructed export price is calculated in accordance with section 772 of the Act. NV is calculated in accordance with section 773 of the Act. For a full description of the methodology underlying our conclusions,
see
the Preliminary Decision Memorandum.
Preliminary Results of Review
As a result of this review, we preliminarily determine the following estimated weighted-average dumping margin exists for the period May 1, 2024, through April 30, 2025:
Producer/Exporter
Weighted average dumping margin
(percent)
POSCO Single Entity 7
0.60
Disclosure
Commerce intends to disclose its calculations and analysis performed to 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).
Public Comment
Case briefs or other written comments may be submitted to the Assistant Secretary for Enforcement and Compliance. Pursuant to 19 CFR 351.309(c)(1)(ii), we have modified the deadline for interested parties to submit case briefs to Commerce to no later than 21 days after the date of the publication of this notice.[8]
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.[9]
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.[10]
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.[11]
Further, we request that
( printed page 50784)
interested parties limit their public executive summary of each issue to no more than 450 words, not including citations. We intend to use the public 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 public 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).[12]
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 party's name, address, and telephone number; (2) the number of participants and whether any participant is a foreign national; and (3) a list of issues to be discussed. Oral presentations at the hearing will be limited to issues raised in the briefs. If a request for a hearing is made, Commerce will inform parties of the scheduled date for the hearing.[13]
Assessment Rate
Pursuant to section 751(a)(2)(A) of the Act and 19 CFR 351.212(b)(1), Commerce will determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise in accordance with the final results of this review.
If the POSCO single entity'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, Commerce intends to calculate importer-specific assessment rates on the basis of the ratio of the total amount of dumping calculated for each importer's examined sales to the total entered value of those sales. Where we do not have entered values for all U.S. sales to a particular importer, we will calculate an importer-specific, per-unit assessment rate on the basis of the ratio of the total amount of dumping calculated for the importer's examined sales to the total quantity of those sales.[14]
If POSCO single entity's weighted-average dumping margin is zero or
de minimis,
or where an importer-specific
ad valorem
assessment rate is zero or
de minimis,
we will instruct CBP to liquidate appropriate entries without regard to antidumping duties.[15]
In accordance with Commerce's “automatic assessment” practice, for entries of subject merchandise during the POR produced by POSCO single entity's for which it did not know that the merchandise was destined for the United States, we intend to instruct CBP to liquidate those entries at the all-others rate calculated in the less-than-fair-value (LTFV) investigation if there is no rate for the intermediate company(ies) involved in the transaction.[16]
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 deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date 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 the company listed above will be that established 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) for previously investigated or reviewed companies not covered by this review, the cash deposit rate will continue to be the company-specific cash deposit rate published for the most recently completed segment of this proceeding in which the company participated; (3) if the exporter is not a firm covered in this review, or the LTFV investigation, but the manufacturer is, then the cash deposit rate will be the rate established for the most recent segment for the manufacturer of the merchandise; and (4) the cash deposit rate for all other manufacturers or exporters will continue to be 7.10 percent, the all-others rate established in the LTFV investigation.[17]
These cash deposit requirements, when imposed, shall remain in effect until further notice.
Notification to Importers
This notice also serves as a preliminary reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate regarding the reimbursement of antidumping and/or countervailing 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 and/or countervailing duties occurred and the subsequent assessment of double antidumping duties, and/or an increase in the amount of antidumping duties by the amount of the countervailing duties.
Notification to Interested Parties
We are issuing and publishing these preliminary results of review in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(4).
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 Preliminary Decision Memorandum
I. Summary
II. Background
III. Scope of the
Order
IV. Discussion of the Methodology
V. Currency Conversion
VI. Recommendation
Footnotes
1.
See Initiation of Antidumping and Countervailing Duty Administrative Reviews,90 FR 26967 (June 25, 2025) (
Initiation Notice);
see also Certain Carbon and Alloy Steel Cut-to-Length Plate from Austria, Belgium, France, the Federal Republic of Germany, Italy, Japan, the Republic of Korea, and Taiwan: Amended Final Affirmative Antidumping Determinations for France, the Federal Republic of Germany, the Republic of Korea and Taiwan, and Antidumping Duty Orders,82 FR 24096 (May 25, 2017) (
Order).
5.
See
Memorandum, “Tolling of Deadlines for Antidumping and Countervailing Duty Proceedings,” dated December 9, 2024;
see also
Memorandum, “Extension of Deadline for the Preliminary Results of the 2024-2025 Antidumping Duty Administrative Review,” dated March 11, 2026.
6.
See
Memorandum, “Decision Memorandum for the Preliminary Results of the Antidumping Duty Administrative Review of Certain Carbon and Alloy Steel Cut-To-Length Plate from the Republic of Korea; 2024-2025,” dated concurrently with, and hereby adopted by, this notice (Preliminary Decision Memorandum).
7.
In a prior segment of this proceeding, Commerce found that POSCO, POSCO International Corporation, POSCO MS (formerly known as POSCO SPS), and certain distributors and service centers (
i.e.,
Taechang Steel Co., Ltd. and Winsteel Co., Ltd.) are affiliated pursuant to section 771(33)(E) of the Act, and, further, that these companies should be treated as a single entity pursuant to 19 CFR 351.401(f).
See Carbon and Alloy Steel Cut-To-Length Plate from the Republic of Korea: Final Results of Antidumping Duty Administrative review; 2019-2020,87 FR 6483 (February 4, 2022). No changes to the relationship among these entities was reported for this POR; therefore, no change to our affiliation/collapsing finding is warranted. Additionally, in August 2022, Commerce published the final results of a changed circumstances review (CCR), finding that POSCO, following a corporate organizational change in March 2022 (POSCO*), is the successor-in-interest to the pre-reorganization POSCO entity (POSCO(I)). Moreover, POSCO* is entitled to POSCO(I)'s AD cash deposit rates with respect to entries of subject merchandise in this proceeding. Further, this CCR recognized that POSCO SPS is now recognized as POSCO MS effective January 1, 2022. For more detail,
see Non-Oriented Electrical Steel from the Republic of Korea, Certain Corrosion-Resistant Steel Products from the Republic of Korea, Certain Cold-Rolled Steel Flat Products from the Republic of Korea, Certain Hot-Rolled Steel Flat Products from the Republic of Korea, Certain Carbon and Alloy Steel Cut-to-Length Plate from the Republic of Korea, and Carbon and Alloy Steel Wire Rod from the Republic of Korea: Final Results of Antidumping Duty Changed Circumstances Review,87 FR 52910 (August 30, 2022).
9.
See 19 CFR 351.309(d);
see also Administrative Protective Order, Service, and Other Procedures in Antidumping and Countervailing Duty Proceedings,88 FR 67069, 67077 (September 29, 2023) (
APO and Service Procedures).
15.
See 19 CFR 351.106(c)(2);
see also Antidumping Proceeding: Calculation of the Weighted-Average Dumping Margin and Assessment Rate in Certain Antidumping Proceedings; Final Modification,77 FR 8101, 8103 (February 14, 2012).
16.
For a full discussion of this practice,
see Antidumping and Countervailing Duty Proceedings: Assessment of Antidumping Duties,68 FR 23954 (May 6, 2003).
Use this for formal legal and research references to the published document.
91 FR 50782
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Carbon and Alloy Steel Cut-to-Length Plate From the Republic of Korea: Preliminary Results of Antidumping Duty Administrative Review; 2024-2025,” thefederalregister.org (August 6, 2026), https://thefederalregister.org/documents/2026-16036/carbon-and-alloy-steel-cut-to-length-plate-from-the-republic-of-korea-preliminary-results-of-antidumping-duty-administra.