SUPPLEMENTARY INFORMATION:

Background

On July 13, 2026, Commerce published the Preliminary Results of this review in the Federal Register and invited interested parties to comment.^[1] For a complete description of the events since the Preliminary Results, see the Issues and Decision Memorandum.^[2] 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). ACCESS 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.

Commerce conducted this administrative review in accordance with section 751(a)(1)(B) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order ^[3]

The products covered by the Order are wooden cabinets and vanities from China. A complete description of the scope of the Order is contained in the Issues and Decision Memorandum.

Analysis of a Comment Received

An issue raised in the case brief by Yixing Pengjia Technology Co., Ltd. (Pengjia Technology) in this administrative review is addressed in the Issues and Decision Memorandum and is listed in the appendix to this notice.

Changes Since the Preliminary Results

Based on our review of the record and the comments received from Pengjia Technology regarding the Preliminary Results, and for the reasons explained in the Issues and Decision Memorandum, we did not make changes to the margin calculation for Pengjia Technology.^[4]

Rate for Non-Examined Separate Rate Respondents

No party commented on Commerce's preliminary decision to grant a separate rate to Jiangsu Xiangsheng Bedtime Furniture Co., Ltd., Xiamen Golden Huanan Imp. & Exp. Co., Ltd., and Zhongshan NU Furniture Co., Ltd.^[5] We have made no changes to Commerce's preliminary separate rate determination for the final results of review.

Final Results of Review

Commerce determines that the following estimated weighted-average dumping margins exist for the period April 1, 2024, through March 31, 2025:

Disclosure

Normally, Commerce discloses to interested parties the calculations performed in connection with the final results within five days of its 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). However, because Commerce made no changes to the calculations from the Preliminary Results, there are no calculations to disclose to interested parties in accordance with 19 CFR 351.224(b).

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act, and 19 CFR 351.212(b)(1), Commerce has determined, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise in accordance with the final results of this review. Pursuant to 19 CFR 351.212(b)(1), for Pengjia Technology, we calculated importer-specific ad valorem duty assessment rate based on the ratio of the total amount of dumping calculated for each importer's examined sales and the total entered value of the sales in accordance with 19 CFR 351.212(b)(1). Where an importer-specific assessment rate is zero or de minimis, i.e., less than 0.5 percent, the entries by that importer will be liquidated without regard to antidumping duties.

For the respondents that were not selected for individual examination in this administrative review but qualified for a separate rate, the assessment rate will be equal to the weighted-average dumping margins calculated for the mandatory respondents, i.e., Pengjia Technology, consistent with section 735(c)(5)(A) of the Act. Consequently, the rate established for the non-individually examined companies is an ad valorem rate of 7.48 percent. For entries of subject merchandise during the POR produced by Pengjia Technology for which it did not know its merchandise was destined for the United States, we intend to instruct CBP to liquidate such entries at the China-wide rate if there is no rate for the intermediate company or companies involved in the transaction.

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

Upon publication of this notice in the Federal Register , the following cash deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of the final results of this administrative review, as provided in section 751(a)(2)(C) of the Act: (1) the cash deposit rates for the companies subject to this review will be the rates established in these final results of the review; (2) for previously investigated or reviewed Chinese and non-Chinese exporters not listed above that have separate rates, the cash deposit rate will continue to be the exporter-specific rate published for the most recently completed segment of this proceeding in which they were reviewed; (3) for all Chinese exporters of subject merchandise that have not been found to be entitled to a separate rate, the cash deposit rate will be equal to the rate for the China-wide entity ( i.e., 251.64 percent); ^[6] and (4) for all non-Chinese exporters of subject merchandise which have not received their own separate rate, the cash deposit rate will be the rate applicable to the Chinese exporter(s) that supplied that non-Chinese exporter. 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 POR. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping and/or countervailing duties has occurred and the subsequent assessment of double antidumping duties, and/or an increase in the amount of antidumping duties by the amount of countervailing duties.

Administrative Protective Order

This notice also serves as a final reminder to parties subject to an administrative protective order (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 the terms of an APO is a sanctionable violation.

Notification to Interested Parties

These final results are issued and published in accordance with sections 751(a)(1) and 777(i)(1) of the Act and 19 CFR 351.221(b)(5).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Discussion of the Issue

Comment: Financial Statements of Orma Orman Mahsulleri Integre A.Ş.

V. Recommendation

91 FR 72851