SUPPLEMENTARY INFORMATION:

Background

On May 8, 2026, Commerce published the Preliminary Results of this administrative review and invited interested parties to comment.^[1] On August 4, 2026, in accordance with section 751(a)(3)(A) of the Tariff Act of 1930, as amended (the Act), Commerce extended the deadline for issuing the final results by 53 days, until October 28, 2026.^[2] On October 26, 2026, we extended the deadline for the final results by an additional seven days until November 4, 2026.^[3]

For a detailed description of the events that occurred since the Preliminary Results, see the Issues and Decision Memorandum.^[4] A list of topics discussed in the Issues and Decision Memorandum is included as Appendix I to this notice. The Issues and Decision Memorandum is a public document and is on file electronically via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS), which is available to registered users at access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at access.trade.gov/​frnotices.

Scope of the Order

The product covered by the Order is millwork products from China. For a complete description of the scope of the Order, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised by interested parties in briefs are addressed in the Issues and Decision Memorandum. A list of the issues addressed in the Issues and Decision Memorandum is provided in Appendix I of this notice.

Changes Since the Preliminary Results

The subsidy programs under review, and the issues raised in case and rebuttal briefs submitted by the interested parties, are discussed in the Issues and Decision Memorandum. Based on events occurring since the Preliminary Results, and our analysis of the comments received from interested parties, we made certain changes from the Preliminary Results. For a discussion of these changes, see the Issues and Decision Memorandum.

Methodology

Commerce conducted this administrative review in accordance with section 751(a)(1)(A) of the Act. For each of the subsidy programs found countervailable, we find that there is a subsidy, i.e., a government-provided financial contribution that gives rise to a benefit to the recipient, and that the subsidy is specific.^[5]

In making these findings, Commerce relied on facts available and drew an adverse inference in selecting from among the facts otherwise available.^[6] For further information, see the “Use of Facts Otherwise Available and Adverse Inferences” section in the Issues and Decision Memorandum.

Companies Not Selected for Individual Review

The statute and Commerce's regulations do not directly address the establishment of rates to be applied to companies not selected for individual examination where Commerce limits its examination in an administrative review pursuant to section 777A(e)(2) of the Act. However, Commerce normally determines the rates for cooperative ( printed page 72850) non-selected companies in reviews in a manner that is consistent with sections 703(d) and 705(c)(5)(A) of the Act, which provide that Commerce shall determine an estimated all-others rate for companies not individually examined. This rate shall be an amount equal to the weighted average of the estimated subsidy rates established for those companies individually examined, excluding any zero and de minimis rates and any rates based entirely on facts available under section 776 of the Act.

However, if the countervailable subsidy rates established for all exporters and producers individually investigated are zero or de minimis, or are determined entirely based on facts available under section 776 of the Act, Commerce may use any reasonable method to establish the all-others rate. In past reviews, Commerce has determined that a reasonable method to use when all the rates of selected mandatory respondents are zero, de minimis or based entirely on facts available, is to assign non-selected respondents the average of the most recently determined rates that are not zero, de minimis, or based entirely on facts available.^[7]

Because all individually calculated rates in this review are based entirely on facts available, we have based the rate for cooperative non-selected companies on the rate applied to cooperative non-selected companies in Millwork Products from China 2023,^[8] i.e., the average of the most recently determined rates established for cooperative individually examined respondents in any segment of this proceeding that are not zero, de minimis, or based entirely on facts available.^[9]

Final Results of Review

In accordance with section 751(a)(1)(A) and of the Act and 19 CFR 351.221(b)(5), we determine that the following total net countervailable subsidy rates exist for the period of January 1, 2024, through December 31, 2024:

Disclosure

Commerce intends to disclose its calculations and analysis performed to interested parties in this preliminary determination within five days of any public announcement or, if there is no public announcement, within five days of the date of publication of this notice in accordance with 19 CFR 351.224(b).

Verification

As stated in the Preliminary Results, Commerce intended to conduct verification of the respondents' questionnaire responses pursuant to section 782(i)(1) of the Act; however, because the respondents withdrew from participation in this segment prior to verification, Commerce did not conduct verification. For further information, see the “Background” section of the Issues and Decision Memorandum.

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(2), Commerce has determined, and U.S. Customs and Border Protection (CBP) shall assess, countervailing duties on all appropriate entries of subject merchandise in accordance with the final results of this review, for the above-listed companies at the applicable ad valorem assessment rates listed. Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the final results of this review in the Federal Register . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( i.e., within 90 days of publication).

Cash Deposit Requirements

In accordance with section 751(a)(1) of the Act, Commerce intends to instruct CBP to collect cash deposits of estimated countervailing duties in the amounts shown for the POR for each of the respective companies listed above on shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this administrative review. For all non-reviewed firms subject to the Order, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the most recent company-specific or all-others rate applicable to the company, as appropriate. These cash deposit requirements, effective upon publication of the final results of review, shall remain in effect until further notice.

Administrative Protective Order (APO)

This notice also serves as a reminder to parties subject to an APO of their responsibility concerning the return or destruction of proprietary information disclosed under 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 terms of an APO is a violation which is subject to sanction.

Notification to Interested Parties

We are issuing and publishing these final results of administrative review and notice in accordance with sections 751(a)(1) and 777(i)(1) of the Act and 19 CFR 351.221(b)(5).

Appendix I

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Use of Facts Otherwise Available and Application of Adverse Inferences

V. Discussion of the Issues

Comment 1: Application of Total Adverse Facts Available (AFA) to Hongjia and Huatai ( printed page 72851)

Comment 2: Selection of the Rate for Non-Examined Companies

Comment 3: Whether the Preliminary AFA Rate is Consistent with Commerce's Practice and Record Evidence

Comment 4: Whether To Modify the Preliminary AFA Rate in Accordance with CAMP's AFA Calculation

Comment 5: Whether Commerce Made a Clerical Error in the Calculation of Yinfeng's Preliminary AFA Rate

VI. Recommendation

Appendix II

Non-Selected Companies Under Review

1. Anji Huaxin Bamboo & Wood Products Co., Ltd.

2. Bel Trade Wood Industrial Co.

3. Bel Trade Wood Industrial Co., Ltd. Youxi Fujian.

4. Fotiou Frames Limited

5. Fujian Jinquan Trade Co., Ltd.; Fujian Province Youxi County Baiyuan Wood Machining Co., Ltd.^[12]

6. Fujian Wangbin Decorative Material Co., Ltd.

7. Longquan Jiefeng Trade Co., Ltd; Zhejiang Senya Board Industry Co., Ltd.^[13]

8. Putian Yihong Wood Industry Co., Ltd.

9. Sanming Lintong Trading Co., Ltd

10. Shuyang Kevin International Co., Ltd.

11. Zhangzhou Wangjiamei Industry & Trade Co., Ltd.

91 FR 72849