SUPPLEMENTARY INFORMATION

Background

Commerce is conducting administrative reviews of the AD and CVD Orders on hardwood plywood from China in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act).^[1] On April 24, 2026, Commerce published the Preliminary Results of these administrative reviews ^[2] and invited interested parties to comment. On May 15, 2026, Taraca Pacific Inc. (Taraca Pacific), an importer of hardwood plywood, submitted a case brief.^[3] No other interested party submitted case or rebuttal briefs.

The deadline for these final results is August 24, 2026. A complete summary of the events that occurred since publication of the Preliminary Results can be found in the Issues and Decision Memorandum.^[4] 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.

Scope of the Orders

The product covered by the Orders is hardwood plywood from China. For a full description of the scope of the Orders, see the Issues and Decision Memorandum.

Analysis of Comment Received

The issue raised in the case brief is addressed in the Issues and Decision Memorandum. A list of the topics addressed in the Issues and Decision Memorandum is attached to this notice in the appendix.

Changes Since the Preliminary Results

Based on a review of the record and sole comment received from interested parties, we revised the draft customs instructions for Hai Hien Bamboo Wood Joint Stock Company (Hai Hien) issued with the Preliminary Results .^[5]

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Final Determination of No Shipments

Hai Hien certified in this review that it had shipments only of non-subject plywood to the United States during the POR,^[6] and Commerce preliminarily made a no shipments finding with respect to those entries.^[7] No party challenged this finding. In these final results, we continue to find that Hai Hien made no shipments of subject merchandise to the United States during the POR.

Assessment Rates—AD and CVD

Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping and countervailing duties on all appropriate entries covered by these reviews.^[8] For all entries of merchandise exported by Hai Hien, we intend to instruct CBP to liquidate the entries without regard to antidumping and countervailing duties.

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 a statutory injunction has expired ( i.e., within 90 days of publication).

Cash Deposit Requirements—AD

The following cash deposit requirements will be effective upon publication of the final results of the AD administrative review for shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of the final results of the administrative review, as provided by section 751(a)(2)(C) of the Act: (1) for previously investigated or reviewed exporters that have separate rates, the cash deposit rate will continue to be the exporter-specific rate published for the most recently completed segment of this proceeding in which Commerce assigned a rate to that company; (2) for all Chinese exporters of subject merchandise that have not been found to be entitled to a separate rate, the cash deposit rate will be the rate for the China-wide entity; (3) for all non-Chinese exporters of subject merchandise that have not received their own rate, the cash deposit rate will be the rate applicable to the Chinese exporter that supplied that non-Chinese exporter, where available, or the rate for the China-wide entity, if no alternate rate is available. These cash deposit requirements, when imposed, shall remain in effect until further notice.

Cash Deposit Requirements—CVD

CBP will continue to collect cash deposits of estimated countervailing duties at the all-others rate or the most recent company-specific rate applicable to the company, as appropriate. These cash deposit instructions, when imposed, shall remain in effect until further notice.

Notification to Importers

This notice also serves as a final reminder to importers of their responsibility under 19 CFR 315.402(f)(2) to file a certificate regarding the reimbursement of antidumping and/or countervailing duties prior to liquidation of the relevant entries during this POR. 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.

Administrative Protective Order (APO)

This notice also serves as the only 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). 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 subject to sanction.

Notification to Interested Parties

These final results are issued and published in accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR 351.212(b)(5).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Orders

IV. Changes from the Preliminary Results

V. Discussion of the Issue

Comment: Whether to Revise the Liquidation Instructions

VI. Recommendation

91 FR 55515