SUPPLEMENTARY INFORMATION:

Background

On September 12, 2023, Commerce published the Final Results of the 2020-2022 AD administrative review of wood mouldings and millwork products from China.^[1] In the Final Results, Commerce rescinded the review with respect to China Cornici because it had no suspended entries of subject merchandise during the POR, and did not grant a separate rate to Chen Chiu Global Corp. (Chen Chiu), a third-country reseller of merchandise exported by RaoPing HongRong Handicrafts Co. (RaoPing HongRong).^[2]

China Cornici and RaoPing HongRong appealed Commerce's Final Results. On September 5, 2025, the CIT remanded the Final Results to Commerce, directing Commerce to (1) reconsider its determination to rescind the administrative review for China Cornici; (2) consider under what circumstances, and how, to adjust its proceedings when prior disclosure and deposits of duties are made in an attempt to remedy mistakes on entry papers, addressing all the statutes at play, not just unfair trade statutes and practices; and (3) reconsider its determination not to grant Chen Chiu a separate rate in the review.^[3]

In its final results of redetermination, issued in May 2026, Commerce determined not to rescind the review of China Cornici, not to grant China Cornici a separate rate, and not to grant Chen Chiu a separate rate.^[4] The CIT sustained Commerce's Final Redetermination.^[5]

Timken Notice

In its decision in Timken,^[6] as clarified by Diamond Sawblades,^[7] 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 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 is subject to the 2020-2022 administrative review. As a result, we are assigning to China Cornici the following cash deposit rate assigned to non-selected companies subject to the review: ^[8]

Cash Deposit Requirements

Commerce will issue revised cash deposit instructions to U.S. Customs and Border Protection (CBP) with respect to China Cornici. Because we continue to find that Chen Chiu is not eligible for a separate rate, we will not issue revised cash deposit instructions with respect to Chen Chiu.

Liquidation of Suspended Entries

Commerce, pursuant to the CIT's judgment, determined in the Final Redetermination that it lacks the authority to reliquidate entries, and that only the CIT can order reliquidation of entries.^[11] The CIT affirmed that the entries in question have been liquidated, and that Commerce could not order reliquidation of the entries. Moreover, the CIT found that none of the circumstances delineated in the Act and chapter 19 of the Code of Federal Regulations in which the CBP may reliquidate entries are applicable to the instant case. Therefore, in the event that the CIT's ruling is not appealed, or is upheld by a final and conclusive court decision, Commerce will not issue assessment instructions to CBP instructing CBP to assess antidumping duties on China Cornici's entries of subject merchandise for the period August 12, 2020, through January 31, 2022.

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 65522