SUPPLEMENTARY INFORMATION:

Background

On March 7, 2024, Commerce published its Final Results in the 2021-2022 AD administrative review of wind towers from Korea. Commerce calculated a weighted-average dumping ( printed page 58651) margin for Dongkuk based, in part, on Dongkuk's reported conversion costs.^[1]

The Wind Tower Trade Coalition (the petitioner) appealed Commerce's Final Results. On December 2, 2025, the CIT remanded the Final Results to Commerce for further explanation and, if appropriate, reconsideration of its treatment of Dongkuk's conversion costs.^[2]

In its final remand redetermination, issued on February 27, 2026, Commerce reconsidered its decision to accept Dongkuk's reported conversion costs and recalculated Dongkuk's indirect conversion costs, while further explaining its basis for accepting Dongkuk's direct conversion costs.^[3] The CIT sustained Commerce's final redetermination.^[4]

Timken Notice

In its decision in Timken,^[5] as clarified by Diamond Sawblades,^[6] the U.S. Court of Appeals for the Federal Circuit held that, pursuant to section 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 September 4, 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 Dongkuk as follows:

Cash Deposit Requirements

Because Dongkuk 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enjoined by CIT order from liquidating entries that: were produced and exported by Dongkuk, and were entered, or withdrawn from warehouse, for consumption during the period August 1, 2021, through July 31, 2022. 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 and exported by Dongkuk 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 58650