SUPPLEMENTARY INFORMATION:

Background

On May 4, 2023, Commerce published its Final Results in the 2020-2021 AD administrative review of CWP from the UAE, in which Commerce calculated a weighted-average dumping margin of 2.63 percent for Universal.^[1]

Universal appealed Commerce's Final Results. On July 24, 2024, the CIT remanded the Final Results for Commerce to reconsider or provide further explanation why it was reasonable to apply an “inter-quarter comparison” for purposes of its differential pricing analysis and a “same-quarter comparison” to calculate Universal's costs of production.^[2]

In its first remand redetermination, issued in September 2024, Commerce further explained why it was reasonable to limit comparisons of U.S. price to normal value (NV) within the same quarter to calculate individual dumping margins and compare U.S. prices between quarters as part of the Cohen's d test.^[3]

( printed page 55840)

On June 17, 2025, the CIT remanded the case to Commerce to reconsider its differential pricing analysis in conformity with the U.S. Court of Appeals for the Federal Circuit's (Federal Circuit's) opinion in Marmen.^[4]

In its final remand redetermination, issued in January 2026, Commerce applied a revised differential pricing analysis and again explained why it was reasonable to limit comparisons of U.S. price to NV within the same quarter to calculate individual dumping margins while comparing U.S. prices between quarters for the differential pricing analysis.^[5] The CIT sustained Commerce's Final Remand Redetermination.^[6]

Timken Notice

In its decision in Timken,^[7] as clarified by Diamond Sawblades,^[8] 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 August 19, 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 Universal as follows:

Cash Deposit Requirements

Because Universal 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.

Liquidation of Suspended Entries

At this time, Commerce remains enjoined by CIT order from liquidating entries that: were produced or exported by Universal, and were entered, or withdrawn from warehouse, for consumption during the period December 1, 2020, through November 30, 2020. These entries will remain enjoined pursuant to the terms of the injunction during the pendency of any appeals process.

In the event the CIT's ruling is not appealed, or, if appealed, upheld by a final and conclusive court decision, Commerce intends to instruct CBP to assess antidumping duties on unliquidated entries of subject merchandise produced or exported by Universal 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, we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.^[9]

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 55839