SUPPLEMENTARY INFORMATION:

Background

On Augst 26, 2021, Commerce published its Final Results in the 2018-2019 AD administrative review of ( printed page 55514) certain hot-rolled steel flat products from Japan. Commerce calculated a weighted-average dumping margin of 11.70 percent.^[1]

Nippon Steel challenged Commerce's Final Results, regarding Commerce's application of partial adverse inference to Nippon Steel's home market affiliates' unreported downstream sales and Commerce's decision to deduct section 232 of the Trade Expansion Act of 1962 duty payments from the U.S. price of subject merchandise. On August 1, 2022, Commerce completed a partial voluntary remand, granted by the CIT, to add certain separately-reported service-related revenue to the U.S. price and revised Nippon Steel's rate of dumping for the POR to 10.12 percent.^[2]

On October 10, 2024, the CIT affirmed, in part, and remanded, in part, Commerce's Final Results as amended by the First Remand Redetermination.^[3] The CIT remanded Commerce to reconsider or further explain Commerce's decision to apply facts available with an adverse inference to certain Nippon Steel home market affiliates' unreported downstream sales.^[4] On October 10, 2024, Commerce issued its Second Remand Redetermination, in which Commerce further explained its decision to continue to apply an adverse inference to Nippon Steel's home market affiliates' unreported downstream sales and the CIT sustained Commerce's second redetermination.^[5] On April 8, 2026, the CIT issued its final judgement sustaining Commerce's Final Results, as amended by the First Remand Redetermination and Second Remand Redetermination.^[6]

Timken Notice

In its decision in Timken,^[7] as clarified by Diamond Sawblades,^[8] the U.S. Court of Appeals for the Federal Circuit held that, pursuant to sections 516A(c) and (e) of the Tariff Act of 1930, as amended (the Act), Commerce must publish a notice of court decision that is not “in harmony” with a Commerce determination and must suspend liquidation of entries pending a “conclusive” court decision. The CIT's April 8, 2026, judgment constitutes a final decision of the CIT that is not in harmony with Commerce's Final Results. Thus, this notice is published in fulfillment of the publication requirements of Timken.

Amended Final Results

Because there is now a final court judgment, Commerce is amending its Final Results with respect to Nippon Steel as follows:

Cash Deposit Requirements

Because Nippon Steel has a superseding cash deposit rate, i.e., there have been final results published in a subsequent administrative review, we will not issue revised cash deposit instructions to U.S. Customs and Border Protection (CBP). This notice will not affect the current cash deposit rate for Nippon Steel. For all exporters/producers that do not have a superseding cash deposit rate, Commerce will issue revised cash deposit instructions to CBP.

Liquidation of Suspended Entries

As no parties have appealed the CIT's ruling and the appeals period is now lapsed, the Court's decision is final and conclusive. Commerce intends to instruct CBP to assess antidumping duties on unliquidated entries of subject merchandise produced and/or exported by Nippon Steel in accordance with 19 CFR 351.212(b). We will instruct CBP to assess antidumping duties on all appropriate entries covered by this review when the importer-specific ad valorem assessment rate is not zero or de minimis. Where an import-specific ad valorem assessment rate is zero or de minimis,^[9] we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.

Notification to Interested Parties

This notice is issued and published in accordance with sections 516A(c) and (e) and 777(i)(1) of the Act.

91 FR 55513