SUPPLEMENTARY INFORMATION:

Background

On May 13, 2026, Commerce published the Preliminary Results of this administrative review in the Federal Register and invited interested parties to comment.^[1] The deadline for these final results is September 10, 2026.

For a complete description of the events that occurred after the Preliminary Results, see the Issues and Decision Memorandum.^[2] 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 Order ^[3]

The merchandise covered by the Order is OCTG from Korea. For a complete description of the scope of the Order, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised in the case brief filed by SeAH are addressed in the Issues and Decision Memorandum. The topics discussed and the issues raised by SeAH to which we responded in the Issues and Decision Memorandum are listed in the appendix to this notice.

Changes Since the Preliminary Results

Based on our analysis of the comments received from SeAH and the evidence on the record, we made certain changes to the calculations of the net countervailable subsidy rate calculated for SeAH. For a discussion of these changes, see the Issues and Decision Memorandum.

Methodology

Commerce conducted this administrative review in accordance with section 751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). For each of the subsidy programs found to be countervailable, we find that there is a subsidy, i.e., a financial contribution by an “authority” that gives rise to a benefit to the recipient, and that the subsidy is specific.^[4] For a full description of the methodology underlying Commerce's conclusions, see the Issues and Decision Memorandum.

Rescission of Administrative Review, in Part

In the Preliminary Results, we stated that we intended to rescind this review with respect to Hyundai Steel Pipe Co., Ltd. (Hyundai Pipe) because, according to the U.S. Customs and Border Protection (CBP) import data on the record, the company did not have reviewable entries of subject merchandise during the POR for which liquidation is suspended.^[5] We did not receive any comments from interested parties concerning our intent to rescind the administrative review with respect to Hyundai Pipe. Accordingly, we are rescinding this administrative review for Hyundai Pipe, pursuant to 19 CFR 351.213(d)(3).

Final Results of Review

As a result of this review, we determine the following net countervailable subsidy rate exists for the POR, January 1, 2023, through December 31, 2023:

Disclosure

Commerce intends to disclose the calculations and analyses performed in connection with these final results of review to interested parties within five days after the public announcement of the final results or, if there is not public announcement, within five days of the date of publication of this notice of final results in the Federal Register , in accordance with 19 CFR 351.224(b).

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(2), Commerce has determined, and CBP shall assess, countervailing duties on all appropriate entries of subject merchandise in accordance with the final results of this review. For Hyundai Pipe, for which the review is being rescinded, Commerce will instruct CBP to assess countervailing duties on all appropriate entries at a rate equal to the cash deposit of estimated countervailing duties required at the time of entry, or withdrawal from warehouse, for consumption, in accordance with 19 CFR 351.212(c)(1)(i). Because we calculated a de minimis countervailable subsidy rate for the SeAH Steel in the final results of this review, we intend to instruct CBP to liquidate the appropriate entries without regard to countervailing duties in accordance with 19 CFR 351.212(b)(2) and 19 CFR 351.106(c)(2).

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 ( printed page 58422) statutory injunction has expired ( i.e., within 90 days of publication).

Cash Deposit Instructions

In accordance with section 751(a)(1) of the Act, Commerce intends to instruct CBP to collect cash deposits of estimated countervailing duties at the appropriate rates.^[7] For shipments of subject merchandise by the SeAH Steel entered, or withdrawn from warehouse, for consumption on or after the date of publication of these final results, the cash deposit rate will be zero. For all non-reviewed firms subject to the Order, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the most recent company-specific rate or the all-others rate established in the original investigation ( i.e., 1.33 percent), as appropriate.^[8] These cash deposit requirements, effective upon publication of these final results, shall remain in effect until further notice.

Administrative Protective Order (APO)

This notice also serves as a reminder to parties subject to an APO of their responsibility concerning the 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 sanctionable violation.

Notification to Interested Parties

We are issuing and publishing these final results in accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR 351.213(d)(4) and 19 CFR 351.221(b)(5).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Subsidies Valuation Information

V. Analysis of Programs

VI. Discussion of the Issues

Comment 1: Attribution of Funds Received under the Suncheon City Government Funding for Investing in New Facilities Program (Suncheon New Facilities Program)

Comment 2: Whether the Demand Response Resources (DRR) Program Is Countervailable

Comment 3: Whether Tax Exemptions under Restriction of Special Taxation Act (RSTA) Article 24 Are De Facto Specific

Comment 4: Discount on Auto-Payments and Electronic Reporting of Social Insurance Subsidy Rate

VII. Recommendation

91 FR 58421