Certain Softwood Lumber Products From Canada: Final Results of Antidumping Duty Administrative Review, Partial Rescission of Administrative Review, and Final Determination of No Shipments; 2024
The U.S. Department of Commerce (Commerce) determines that producers and/or exporters subject to this administrative review sold subject merchandise at less than normal value du...
Enforcement and Compliance, International Trade Administration, Department of Commerce.
SUMMARY:
The U.S. Department of Commerce (Commerce) determines that producers and/or exporters subject to this administrative review sold subject merchandise at less than normal value during the period of review (POR), January 1, 2024, through December 31, 2024.
DATES:
Applicable October 19, 2026.
FOR FURTHER INFORMATION CONTACT:
Joshua Jacobson, Thomas Martin, or Dylan Hill, AD/CVD Operations, Office IV, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-0266, (202) 482-3936, or (202) 482-1197, respectively.
SUPPLEMENTARY INFORMATION:
Background
Commerce published the
Preliminary Results
of the 2024 administrative review of the antidumping duty (AD) order on certain softwood lumber from Canada on April 14, 2026, and invited parties to comment.[1]
This administrative review covers three mandatory respondents: Canfor,
[2]
( printed page 66088)
Resolute,[3]
and West Fraser; [4]
as well as 220 non-selected producers/exporters.[5]
The final weighted-average dumping margins are listed below in the “Final Results of Review” section of this notice. Commerce conducted this administrative review in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act). For a detailed description of the events that occurred since the
Preliminary Results, see
the Issues and Decision Memorandum.[6]
The merchandise covered by this review is certain softwood lumber products from Canada. For a full description of the scope,
see
the Issues and Decision Memorandum.
Partial Rescission of Administrative Review
Pursuant to 19 CFR 351.213(d)(1), Commerce will rescind an administrative review, in whole or in part, if the party that requested a review withdraws its request within 90 days of the date of publication of the notice of initiation. Requests were timely withdrawn within 90 days of the publication of the initiation notice for this review for 93 companies.[8]
As a result, Commerce is rescinding this review with respect to these companies, in accordance with 19 CFR 351.213(d)(1).[9]
Additionally, pursuant to 19 CFR 351.213(d)(3), Commerce will rescind an administrative review when there are no entries of subject merchandise during the POR for which liquidation is suspended. Normally, upon completion of an administrative review, the suspended entries are liquidated at the AD assessment rate calculated for the review period.[10]
Therefore, for an administrative review of a company to be conducted, there must be a suspended entry that Commerce can instruct and U.S. Customs and Border Protection (CBP) to liquidate at the AD assessment rate calculated for the POR.[11]
In the absence of any suspended entries of subject merchandise from 12 companies that were initiated upon, we are rescinding the administrative review for these companies, in accordance with 19 CFR 351.213(d)(3).[12]
For a list of the companies for which we are rescinding this review,
see
Appendix III.
Analysis of Comments Received
All issues raised in the case briefs filed in this administrative review are addressed in the Issues and Decision Memorandum. A list of the topics discussed in the Issues and Decision Memorandum is included in Appendix I of this notice. The Issues and Decision Memorandum is a public document and is available electronically via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Services System (ACCESS), which is available to registered users at
access.trade.gov.
In addition, a complete version of the Issues and Decision Memorandum is also accessible at
access.trade.gov/​frnotices.
Changes Since the Preliminary Results
Based on our review of the record and comments received from interested parties, we have rescinded this review with regard to 105 companies, as we stated in the Intent to Rescind Memorandum.[13]
In addition, we revised the names of certain respondents as identified in the
Preliminary Results
and made certain changes to the dumping margin calculations for the mandatory respondents. For a discussion of these changes,
see
the Issues and Decision Memorandum.
Rate for Non-Selected Companies
The Act does not address the establishment of a rate to apply to companies not selected for individual examination when Commerce limits its examination in an administrative review pursuant to section 777A(e)(2) of the Act. However, Commerce's regulation at 19 CFR 351.109(g) states that Commerce will determine the rate for non-selected companies by following the process set forth in 19 CFR 351.109(f)(1)-(2), which generally parallels the process for determining the all-others rate in an investigation under section 735(c)(5) of the Act.
Under section 735(c)(5)(A) of the Act and 19 CFR 351.109(f), the all-others rate is normally an amount equal to the weighted average of the estimated weighted-average dumping margins established for exporters and producers individually investigated, excluding any rates that are zero,
de minimis
(
i.e.,
less than 0.5 percent), or determined entirely on the basis of facts available. Where the weighted-average dumping margin for each of the individually examined companies is zero,
de minimis,
or based entirely on facts available, section 735(c)(5)(B) of the Act and 19 CFR 351.109(f)(2)(iii) provide that Commerce may use “any reasonable method” to establish the estimated all-others rate for exporters and producers not individually investigated, including averaging the estimated weighted-average dumping margins determined for the exporters and producers individually investigated.
In this review, we calculated above-
de minimis
weighted-average dumping margins for Canfor, Resolute, and West Fraser that were not determined entirely on the basis of facts available. Therefore, consistent with section 735(c)(5)(A) of the Act, we are assigning the weighted average of the three mandatory
( printed page 66089)
respondents' weighted-average dumping margins to the companies not selected for individual examination in this review. For a list of all non-selected companies,
see
Appendix II to this notice.
Final Results of Review
As a result of this administrative review, we are assigning the following weighted-average dumping margins to the manufacturers/exporters listed below for the POR, January 1, 2024, through December 31, 2024:
Exporter/producer
Weighted-average dumping margin
(percent)
Canfor Corporation/Canadian Forest Products Ltd./Canfor Wood Products Marketing Ltd./Canfor Fox Creek Ltd./Canfor Whitecourt Ltd.
17.00
West Fraser Mills Ltd./Blue Ridge Lumber Inc./Manning Forest Products Ltd./Sundre Forest Products Inc.
Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1), Commerce shall determine, and CBP shall assess, antidumping duties on all appropriate entries of subject merchandise covered by this review.
We calculated importer- (or customer-) specific assessment rates on the basis of the ratio of the total amount of antidumping duties calculated for each importer's (or customer's) examined sales and the total entered value of the sales in accordance with 19 CFR 351.212(b)(1). Where an importer- (or customer-) specific rate is zero or
de minimis
within the meaning of 19 CFR 351.106(c)(1), we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.
Commerce's “reseller policy” will apply to entries of subject merchandise during the POR produced by companies included in these final results of review for which the reviewed companies did not know that the merchandise they sold to the intermediary (
e.g.,
a reseller, trading company, or exporter) was destined for the United States. In such instances, we will instruct CBP to liquidate unreviewed entries at the all-others rate if there is no rate for the intermediate company(ies) involved in the transaction.[15]
For all non-selected companies listed in Appendix II, we will instruct CBP to liquidate all entries of subject merchandise that entered the United States during the POR at the average of the rates calculated for Canfor and West Fraser as listed above.
For the companies/entities listed in Appendix III, for which we are rescinding this administrative review, Commerce will instruct CBP to assess antidumping duties on all appropriate entries at a rate equal to the cash deposit of estimated antidumping duties required at the time of entry, or withdrawal from warehouse, for consumption, during the period January 1, 2024, through December 31, 2024, in accordance with 19 CFR 351.212(c)(1)(ii).
The final results of this administrative review shall be the basis for the assessment of antidumping duties on entries of merchandise under review and for future cash deposits of estimated duties, where applicable. Commerce intends to issue assessment instructions to CBP no earlier than 41 days after the date of publication of the final results of this review in the
Federal Register
, in accordance with 19 CFR 356.8(a).
Cash Deposit Requirements
The following cash deposit requirements will be effective for all shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of these final results, as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for the companies under review will be equal to the weighted-average dumping margin listed above in the “Final Results of Review” section; (2) for merchandise exported by producers or exporters not covered in this review but covered in a previously completed segment of this proceeding, the cash deposit rate will continue to be the company-specific rate published in the final results for the most recent period in which that producer or exporter participated; (3) if the exporter is not a firm covered in this review or in any previous segment of this proceeding, but the producer is, then the cash deposit rate will be that established for the producer of the merchandise in these final results of review or in the final results for the most recent period in which that producer participated; and (4) if neither the exporter nor the producer is a firm covered in this review or in any previously completed segment of this proceeding, then the cash deposit rate will continue to be 6.04 percent
ad valorem,
the all-others rate established in the original less-than-fair-value investigation.[16]
These cash deposit requirements, when imposed, shall remain in effect until further notice.
Notification to Importers
This notice serves as a final reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate regarding the reimbursement of antidumping and/or countervailing duties prior to liquidation of the relevant entries during this review period. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping and/or countervailing duties occurred and the subsequent assessment of doubled antidumping duties, and/or an increase in the amount of antidumping duties by the amount of countervailing duties.
Administrative Protective Order (APO)
This notice is the only reminder to parties subject to an APO of their responsibility concerning the return or destruction of proprietary information disclosed under the APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business proprietary information in this segment of the proceeding. 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 the terms of an APO is a violation subject to sanction.
( printed page 66090)
Notification to Interested Parties
We are issuing and publishing these final results and this notice in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213(h).
Dated: October 13, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing Duty Operations.
Appendix I
List of Topics Discussed in the Issues and Decision Memorandum
I. Summary
II. Background
III. Scope of the
Order
IV. Changes Since the
Preliminary Results
V. Differential Pricing Analysis
VI. Discussion of the Issues
Comment 1: Whether to Maintain Product Matching Restrictions for Canfor
Comment 2: Whether to Correct an Error in the Calculation of the “Total Adjustments” to Canfor's Reported Cost Information
Comment 3: Whether to Exclude Expenses Incurred by Canfor Sweden in Canfor's General and Administrative (G&A) Expense Ratio
Comment 4: Whether Commerce's Treatment of Permanent Closure Costs Is Inconsistent, Unsupported by Substantial Evidence, and Contrary to Law
Comment 5: Whether to Revise the Determination Regarding the Alleged Purchase of Electricity from Canfor Pulp Products Inc. (CPPI) at the Northwood Facility
Comment 6: Whether to Revise the Calculation of the Market Prices Used to Evaluate Canfor's Affiliated Electricity Transactions
Comment 7: Whether to Adjust Resolute's Reported Costs to Account for Affiliated Log Purchases
Comment 8: Whether to Revise Resolute's Net Interest Expense Ratio Calculation
Comment 9: Whether to Revise Resolute's G&A Expense Ratio
Comment 10: Whether to Further Revise Resolute's Cost of Production
Comment 11: Whether Non-Reportable Scope Products Should Be Removed from the Margin Calculation
Comment 12: Whether Constructed Export Price (CEP) Inventory Carrying Cost Should Include Inventory Carrying Cost in Canada
Comment 13: Whether the Preliminary Results for Resolute Should Be Corrected to Confirm that the Cohen's
d
Test Was Not Used
Comment 14: Whether to Adjust the Calculation of West Fraser's By-product Offset
Comment 15: Whether to Adjust the Price Used to Establish Export Price (EP) and CEP
Comment 16: Whether Commerce Should Identify, and Apply Certain Adjustments to the Final Dumping Margins For, the Non-Selected Exporters and Producers Subject to this Review
Comment 17: Whether to Reconsider the Price Difference Test for the Final Results
Comment 18: Whether to Revise the Mandatory Respondents' U.S. Customs and Border Protection (CBP) Liquidation Instructions
VII. Recommendation
Appendix II
Non-Selected Exporters/Producers
1. 0752615 B.C. Ltd., Fraserview Remanufacturing Inc., Fraserview Cedar Products.
1.
See Certain Softwood Lumber From Canada: Preliminary Results and Intent To Rescind, in Part, of Antidumping Duty Administrative Review; 2024,91 FR 19099 (April 14, 2026) (
Preliminary Results), and accompanying Preliminary Decision Memorandum (PDM).
2.
As described in the
Preliminary Results
PDM at 7, we have treated Canfor Corporation, Canadian Forest Products Ltd., Canfor Wood Products Marketing Ltd., Canfor Fox Creek Ltd. and Canfor Whitecourt Ltd. (collectively, Canfor) as a single entity.
3.
As described in the
Preliminary Results
PDM at 8, we have treated Resolute Growth Canada Inc., Forest Products Mauricie LP, Société en commandite Scierie Opitciwan, Resolute-LP Engineered Wood Larouche Inc., Resolute-LP Engineered Wood St-Prime Limited Partnership, and Resolute FP Canada Inc. (collectively, Resolute) as a single entity.
4.
As described in the
Preliminary Results
PDM at 8, we have treated West Fraser Mills Ltd., Blue Ridge Lumber Inc., Manning Forest Products Ltd., and Sundre Forest Products Inc. (collectively, West Fraser) as a single entity.
5.
The
Preliminary Results
identified 328 respondents. In these final results, we are rescinding this administrative review with respect to 105 companies.
6.
See
Memorandum, “Issues and Decision Memorandum for the Final Results of the 2024 Administrative Review of the Antidumping Duty Order on Certain Softwood Lumber Products from Canada,” dated concurrently with, and hereby adopted by, this notice (Issues and Decision Memorandum).
7.
See Certain Softwood Lumber Products from Canada: Antidumping Duty Order and Partial Amended Final Determination,83 FR 350 (January 3, 2018
)
(
Order).
11.
See, e.g., Shanghai Sunbeauty Trading Co.
v.
United States,
380 F. Supp. 3d 1328, 1335-36 (CIT 2019), at 12 (referring to section 751(a) of the Act, the U.S. Court of International Trade held that: “While the statute does not explicitly require that an entry be suspended as a prerequisite for establishing entitlement to a review, it does explicitly state the determined rate will be used as the liquidation rate for the reviewed entries. This result can only obtain if the liquidation of entries has been suspended . . .”;
see also Certain Frozen Fish Fillets from the Socialist Republic of Vietnam: Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2018-2019,86 FR 36102, and accompanying Issues and Decision Memorandum at Comment 4; and
Solid Fertilizer Grade Ammonium Nitrate from the Russian Federation: Notice of Rescission of Antidumping Duty Administrative Review,77 FR 65532 (October 29, 2012) (noting that “for an administrative review to be conducted, there must be a reviewable, suspended entry to be liquidated at the newly calculated assessment rate”).
12.
In the
Preliminary Results,
we listed 21 companies that made no entries of subject merchandise during the POR.
See Preliminary Results,
91 FR at 19103 and Appendix II. We note that for 9 of these companies, all requests for review were timely withdrawn. Therefore, in these final results, we are rescinding review of these 9 companies under 19 CFR 351.213(d)(1).
13.
See
Memorandum, “Correction to List of Companies Under Review, Notice of Intent to Rescind Review, In Part, and Release of Draft Customs Instructions,” dated September 29, 2026 (Intent to Rescind Memorandum).
15.
For a full discussion of this practice,
see Antidumping and Countervailing Duty Proceedings: Assessment of Antidumping Duties,68 FR 23954 (May 6, 2003).
Use this for formal legal and research references to the published document.
91 FR 66087
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Certain Softwood Lumber Products From Canada: Final Results of Antidumping Duty Administrative Review, Partial Rescission of Administrative Review, and Final Determination of No Shipments; 2024,” thefederalregister.org (October 19, 2026), https://thefederalregister.org/documents/2026-21296/certain-softwood-lumber-products-from-canada-final-results-of-antidumping-duty-administrative-review-partial-rescission-.
19 CFR 351.213(d)(1)
access.trade.gov