SUPPLEMENTARY INFORMATION:

Background

On February 23, 2026, Commerce published the Preliminary Results of this review in the Federal Register and invited interested parties to comment on those results.^[1] On April 30, 2026, we extended the deadline for these final results to August 14, 2026.^[2] For a summary of the events that occurred since the Preliminary Results, see the Issues and Decision Memorandum.^[3] Commerce conducted this administrative review in accordance with section 751(a)(1)(B) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order ^[4]

The products covered by the Order are light-walled rectangular pipe and tube from Mexico. For a complete description of the scope, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised in the case and rebuttal briefs are addressed in the Issues and Decision Memorandum. A list of the issues that parties raised and to which we responded in the Issues and Decision Memorandum is attached as the appendix to this notice. 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), which 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.

Changes Since the Preliminary Results

Based on our review of the record and comments received from interested parties regarding the Preliminary Results, we made certain changes to the margin calculations for Perfiles LM, S.A. de C.V. (Perfiles) and Regiomontana de Perfiles y Tubos S. de R.L. de C.V. (Regiopytsa). For a discussion of these changes, see the Issues and Decision Memorandum.

Rates for Companies Not Selected for Individual Examination

For the rate for non-selected respondents in an administrative review, generally, Commerce looks to section 735(c)(5) of the Act, which provides instructions for calculating the all-others rate in a market economy investigation. Under section 735(c)(5)(A) of the Act, the all-others rate is normally “an amount equal to the weighted-average of the estimated weighted-average dumping margins established for exporters and producers individually investigated, excluding any zero or de minimis margins, and any margins determined entirely {on the basis of facts available}.” In this segment of the proceeding, we calculated weighted-average dumping margins for Perfiles and Regiopytsa that are not zero, de minimis, or determined entirely on the basis of facts available. Accordingly, in these final results, Commerce is assigning the weighted-average, based on the mandatory respondents' publicly-ranged volumes of U.S. sales made during the POR, of the weighted-average dumping margins calculated for Perfiles and Regiopytsa as the dumping margin for the companies not selected for individual examination, consistent with section 735(c)(5)(B) of the Act.^[5]

Final Results of Review

Commerce determines that the following weighted-average dumping margins exist for the period August 1, 2023, through July 31, 2024:

Disclosure

Commerce intends to disclose to interested parties the calculations performed for these final results in this review within five days of the date of publication of this notice in the Federal Register , in accordance with 19 CFR 351.224(b).

Assessment Rate

Pursuant to section 751(a)(2)(A) of the Act, and 19 CFR 351.212(b)(1), Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries covered by this review. Pursuant to 19 CFR 351.212(b)(1), where the respondent reported the entered value of its U.S. sales, we calculated importer-specific antidumping duty assessment rates by aggregating the total amount of dumping calculated for the examined sales of each importer and dividing each of these amounts by the total entered value associated with those sales. Where the respondent did not report entered value, we calculated a per-unit assessment rate for each importer by dividing the total amount of dumping calculated for the examined sales made to that importer by the total quantity associated with those sales. To determine whether an importer-specific, per-unit assessment rate is de minimis, in accordance with 19 CFR 351.106(c)(2), we also calculated an importer-specific ad valorem ratio based on estimated entered values. Where either the respondent's weighted-average dumping margin is zero or de minimis within the meaning of 19 CFR 351.106(c)(1), or an importer-specific assessment rate is zero or de minimis, we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.

Commerce's “automatic assessment” will apply to entries of subject merchandise during the POR produced by the mandatory respondents for which the companies did not know that the merchandise they 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 unreviewed entries at the all-others rate if there is no rate for the intermediate company(ies) involved in the transaction.

Commerce intends to issue assessment instructions to CBP no earlier than 41 days after the date of publication of the final results of this review in the Federal Register in accordance with 19 CFR 356.8(a).

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 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 rates for the companies identified above in the “Final Results of Review” section will be equal to the company-specific weighted-average dumping margin established in the final results of this administrative review; (2) for merchandise exported by a company not covered in this administrative review but covered in a completed 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; (3) if the exporter is not a firm covered in this review or completed prior segment of this proceeding but the producer is, the cash deposit rate will be the company-specific 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 3.76 percent, the rate established in the original less-than-fair-value investigation.^[8] 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 has occurred and the subsequent assessment of double antidumping duties.

Administrative Protective Order (APO)

This notice also serves as a final reminder to parties subject to an APO of their responsibility concerning the return or 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 or 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 this notice in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5) and 19 CFR 351.213(h)(1).

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. Discussion of the Issues

Comment 1: Whether Commerce Should Revise Its Differential Pricing Analysis

Comment 2: Whether Commerce Should Use a Mixed Comparison Method

Comment 3: Whether Commerce Should Include Certain U.S. Export Sales

Comment 4: Whether Commerce Should Use Theoretical Weights or Actual Weights to Analyze U.S. Sales ( printed page 53848)

Comment 5: Whether Commerce Should Collapse Perfiles with an Affiliated Supplier

Comment 6: Whether Commerce Should Adjust Perfiles' General and Administrative (G&A) Expenses to Account for Grupo LM's Expenses

Comment 7: Whether Commerce Should Exclude Perfiles' Interest Income from the Calculation of Its Interest Expense

Comment 8: Whether Commerce Should Revise Its Level of Trade Programming

Comment 9: Whether Commerce should Deduct Inland Freight to the Customer

Comment 10: Whether Commerce Should Include Certain of Regiopytsa's Accounts in the Calculation of its G&A Expense Ratio

Comment 11: Whether Commerce Should Use Fiscal Year 2023 or 2024 Financial Statements to Calculate Regiopytsa's G&A Expenses

Comment 12: Whether Commerce Should Include Regiopytsa's Insurance Revenue Billed to Customers

Comment 13: Whether Commerce Should Include Certain Expenses from Fiscal Year 2023 in the Calculation of Regiopytsa's G&A Expenses

Comment 14: Whether Commerce Should Include Certain Revenues in Regiopytsa's G&A Expense Ratio

VI. Recommendation

91 FR 53846