SUPPLEMENTARY INFORMATION:

Background

On September 11, 2023, Commerce published its Final Results in the 2020-2021 CVD administrative review of millwork products from China.^[1] In the underlying review, China Cornici and RaoPing each claimed they had a reviewable entry entitling them to review and provided certain documentation to support their claims.^[2] In the Final Results, Commerce recognized that China Cornici demonstrated its attempts to change with CBP the classification of its entry from Type 01, for which no CVD cash deposits were paid at the time of entry, to Type 03, and pay CVD duties owed, and that the process may have been ongoing.^[3] However, Commerce noted that statutory deadlines dictated Commerce's issuance of the Final Results  ^[4] and, at the time of issuance, no record evidence in the underlying review demonstrated that China Cornici had a suspended entry during the period of review (POR).^[5] Moreover, the information RaoPing provided did not demonstrate, and comments provided by RaoPing did not explain, how the evidence the company provided of a Type 03 entry was connected to RaoPing or how it corresponded to the CBP data on the record.^[6] Accordingly, in the Final Results, Commerce rescinded the administrative review with respect to China Cornici and RaoPing pursuant to 19 CFR 351.213(d)(3), because it found that the two companies had no suspended entries of subject merchandise during the POR.^[7]

China Cornici and RaoPing appealed Commerce's Final Results to the CIT. On September 5, 2025, the CIT remanded the Final Results, directing Commerce to reconsider its determination to rescind the reviews for China Cornici and RaoPing and to consider under what circumstances and how to adjust its proceedings when prior disclosures and deposits of duties are made to remedy mistakes on entry papers, addressing all the statutes at play, not just unfair trade statutes and preferred practices.^[8]

On remand, Commerce solicited information from China Cornici, RaoPing, and CBP which corroborated the companies' claims about their entries.^[9] Accordingly, Commerce determined not to rescind the reviews for China Cornici and RaoPing and to assign them applicable cash deposit rates.^[10] However, Commerce acknowledged that it lacks the authority to reliquidate entries. As such, Commerce declined to issue assessment instructions.^[11] On September 23, 2026, the CIT sustained Commerce's Final Remand 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 section 516A(c) and (e) of 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 23, 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

In accordance with the CIT's September 23, 2026, final judgment, Commerce is amending its Final Results and finds that China Cornici and RaoPing are subject to the 2020-2021 administrative review. As a result, we are assigning to China Cornici and RaoPing the following cash deposit rate assigned to non-selected companies subject to the review: ^[15]

Cash Deposit Requirements

Commerce will instruct U.S. Customs and Border Protection (CBP) that, pending any appeals, the cash deposit rates for the companies will be the rates listed above.

Liquidation of Suspended Entries

In the event the CIT's ruling is not appealed, or, if appealed, upheld by a final and conclusive court decision, Commerce normally instructs CBP to liquidate relevant entries at the assessed rates and to lift suspension of liquidation of such entries. However, in its final judgment, the CIT affirmed that Commerce lacks the authority to reliquidate the POR entries because those entries had already been liquidated ^[17] and, therefore, sustained Commerce's determination to not issue assessment instructions to CBP to assess countervailing duties on China Cornici's and RaoPing's POR entries.^[18] Accordingly, to the extent that entries produced and/or exported by China Cornici and RaoPing for the period June 12, 2020, through December 31, 2021, have already been liquidated, Commerce lacks the administrative authority to reliquidate those entries.^[19] Therefore, in the event that the CIT's ruling is not appealed, or is upheld on appeal, Commerce will not issue assessment instructions to CBP instructing CBP to assess countervailing ( printed page 65525) duties on China Cornici's and RaoPing's entries of subject merchandise for the period June 12, 2020, through December 31, 2021.

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 65523