SUPPLEMENTARY INFORMATION:

Background

On March 14, 2023, Commerce published its Final Results in the 2020-2021 AD administrative review of LWRPT from Mexico.^[1] As discussed in the 20-21 Final Results, Commerce applied the Cohen's d test as part of its differential pricing analysis.^[2] The Court issued a prior order on October 4, 2024, remanding Commerce to review: (1) its determination that TEFLU's further processed products are in-scope, and (2) its determination that the products produced by Maquilacero and TEFLU are similar or identical in its collapsing analysis and to treat Maquilacero/TEFLU ^[3] as a single entity, while deferring judgement on: (1) its rejection of the manufacturing code and the further processing variable in its model match methodology, (2) its determination to treat TEFLU's sales made through the IMMEX program as home market sales, and (3) its determination to rely on the Cohen's d test to conduct its differential pricing analysis.^[4]

In its standalone order remanding Commerce's final results prior to ruling on the issues in its prior remand, the Court instructed Commerce to conform its results with Marmen, which found use of the Cohen's d test was unreasonable when the data groups being compared are small, not normally distributed, and have disparate variances ( i.e., the statistical assumptions are not satisfied).^[5]

On January 9, 2026, Commerce released its Draft Redetermination to interested parties.^[6] On January 14, 2026, Commerce received comments from the petitioner.^[7] Additionally, on January 16, 2026, Commerce received comments from Maquilacero/TEFLU and Perfiles.^[8]

On March 17, 2026, Commerce released its Final Redetermination to interested parties.^[9] After considering the comments raised by interested parties, Commerce made no changes to the Draft Redetermination with regard to its revised differential pricing analysis for these final results of redetermination. As a result, the estimated weighted-average dumping margin for Maquilacero/TEFLU during the period ( printed page 61832) of review (POR) is 10.67 percent.^[10] Additionally, the estimated weighted-average dumping margin for the two companies not selected for individual examination, Perfiles and Productos Laminados, assigned for the POR is 6.06 percent.^[11] On September 14, 2026, the CIT sustained the Final Redetermination.^[12]

Timken Notice

In its decision in Timken,^[13] as clarified by Diamond Sawblades,^[14] the U.S. Court of Appeals for 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 September 14, 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 the below companies as follows:

Cash Deposit Requirements

Because Maquilacero/TEFLU, Perfiles, and Productos Laminados, have superseding cash deposit rates, 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 for that exporter/producer.

Liquidation of Suspended Entries

At this time, Commerce remains enjoined by CIT order from liquidating entries that: were produced and exported by Maquilacero S.A. de C.V. or Tecnicas de Fluidos S.A. de C.V.; produced and/or exported by Perfiles LM, S.A. de C.V.; and were entered, or withdrawn from warehouse, for consumption during the period August 1, 2020, through July 31, 2021. These entries will remain enjoined pursuant to the terms of the injunction during the pendency of any reconsideration or appeals process.

In the event the CIT's ruling is not reconsidered, 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 Maquilacero S.A. de C.V. or Tecnicas de Fluidos S.A. de C.V.; produced and/or exported by Perfiles LM, S.A. de C.V., 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.

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 61831