SUPPLEMENTARY INFORMATION:

Background

On May 14, 2026, Commerce published the Preliminary Results of this administrative review in the Federal Register and invited comments from interested parties.^[1] We received no comments from interested parties on the Preliminary Results, and we made no changes from the Preliminary Results. Accordingly, no decision memorandum accompanies this notice, and the Preliminary Results are hereby adopted as these final results. Commerce conducted this administrative review in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order ^[2]

The product covered by the scope of the Order is aluminum sheet from Taiwan. For a full description of the scope of the Order, see the Preliminary Results.

Final Determination of No Shipments

In the Preliminary Results, Commerce preliminarily determined that CSAC had no shipments of subject merchandise during the POR.^[3] No party commented on our preliminary no shipments determination for CSAC in the Preliminary Results. Therefore, for the final results, Commerce continues to find that CSAC had no shipments during the POR.

Disclosure

Normally, Commerce discloses to interested parties the calculations of the final results of an administrative review within five days of a public announcement or, if there is no public announcement, within five days of the date of publication of the notice of final results in the Federal Register , in accordance with 19 CFR 351.224(b). However, because we have not calculated any dumping margins in this review, there are no calculations to disclose.

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1), Commerce has determined in these final results of this review, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise during the POR. Pursuant to 19 CFR 351.212(b)(1), we calculated importer-specific ad valorem duty assessment rates based on the ratio of the total amount of dumping calculated for examined sales to each importer to the total entered value of those sales. Where an importer-specific assessment rate is zero or de minimis within the meaning of 19 CFR 351.106(c)(1), we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties. In accordance with Commerce's “automatic assessment” practice, for entries of subject merchandise that entered the United States during the POR that were produced by CSAC for which it did not know that its merchandise was destined to the United States, Commerce will instruct CBP to liquidate unreviewed entries at the all-others rate ( i.e., 17.50 percent),^[4] if there is no rate for the intermediate company(ies) involved in the transaction.^[5]

Because we have determined that CSAC had no shipments of subject ( printed page 58077) merchandise in this review, Commerce will instruct CBP to liquidate any suspended entries that entered under CSAC's case number ( i.e., at CSAC's cash deposit rate) at the all-others rate ( i.e., 17.50 percent).

Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of these 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 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 Common Alloy Aluminum Sheet from Taiwan entered, or withdrawn from warehouse, for consumption on or after the publication date of this notice in the Federal Register , as provided for by section 751(a)(2)(C) of the Act: (1) for CSAC, which had no shipments for the POR, the cash deposit rate will remain unchanged from the rate assigned to CSAC in the most recently completed review of the company; (2) for previously reviewed or investigated companies not participating in this review, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the producer or exporter participated; (3) if the exporter is not a firm covered in this review, a prior review, or the less-than-fair-value investigation, but the manufacturer is, the cash deposit rate will be the 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 manufacturers or exporters will continue to be 17.50 percent, the all-others rate established in the investigation.^[6] 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 occurred and the subsequent assessment of double antidumping duties.

Administrative Protective Order (APO)

This notice also serves as a 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/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 sanctionable violation.

Notification to Interested Parties

Commerce is issuing and publishing the final results of this review in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5).

91 FR 58076