[Federal Register Volume 82, Number 215 (Wednesday, November 8, 2017)]
[Notices]
[Pages 51806-51810]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-24203]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-122-857]


Certain Softwood Lumber Products From Canada: Final Affirmative 
Determination of Sales at Less Than Fair Value and Affirmative Final 
Determination of Critical Circumstances

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: The Department of Commerce (the Department) determines that 
certain softwood lumber products (softwood lumber) from Canada is 
being, or is likely to be, sold in the United States at less than fair 
value (LTFV). The period of investigation (POI) is October 1, 2015, 
through September 30, 2016.

DATES: Applicable: November 8, 2017.

FOR FURTHER INFORMATION CONTACT: Stephen Bailey, Robert Galantucci, 
Thomas Martin, or Jeff Pedersen, 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) 482-0193, (202) 482-2923, (202) 482-3936, or 
(202) 482-2769, respectively.

SUPPLEMENTARY INFORMATION:

[[Page 51807]]

Background

    On June 30, 2017, the Department published the Preliminary 
Determination of this antidumping duty (AD) investigation, as provided 
by section 733 of the Tariff Act of 1930, as amended (the Act), in 
which the Department preliminarily determined that softwood lumber from 
Canada was being sold at LTFV.\1\ On September 1, 2017, the Department 
published a postponement fully extending the due date of the final AD 
determination until November 13, 2017.\2\
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    \1\ See Certain Softwood Lumber Products from Canada: 
Preliminary Affirmative Determination of Sales at Less Than Fair 
Value, 82 FR 29833 (June 30, 2017), and accompanying Preliminary 
Decision Memorandum (collectively, Preliminary Determination).
    \2\ See Certain Softwood Lumber Products from Canada: 
Postponement of Final Determination of Less-Than-Fair-Value 
Investigation and Extension of Provisional Measures, 82 FR 41609 
(September 1, 2017).
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    A summary of the events that occurred since the Department 
published the Preliminary Determination, as well as a full discussion 
of the issues raised by interested parties for this final 
determination, may be found in the Issues and Decision Memorandum.\3\ 
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 https://access.trade.gov, 
and it is available to all parties in the Central Records Unit, Room B-
8024 of the main Department of Commerce building. In addition, a 
complete version of the Issues and Decision Memorandum can be accessed 
directly at http://enforcement.trade.gov/frn/.
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    \3\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Affirmative Determination in the Antidumping Duty 
Investigation of Certain Softwood Lumber Products from Canada,'' 
dated concurrently with, and hereby adopted by, this notice (Issues 
and Decision Memorandum).
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Scope of the Investigation

    The product covered by this investigation is softwood lumber from 
Canada. For a complete description of the scope of this investigation, 
see Appendix I.

Scope Comments

    In accordance with the Preliminary Scope Decision Memorandum, the 
Department provided parties an opportunity to provide comments on all 
issues discussed in the Preliminary Determination, including issues 
regarding product coverage (i.e., scope).\4\ Certain interested parties 
commented on the scope of the investigation as it appeared in the 
Initiation Notice. Therefore, the scope of this investigation has been 
modified for this final determination. For a summary of the product 
coverage comments and rebuttal responses submitted to the record for 
this final determination, and accompanying discussion and analysis of 
all comments timely received, see the Issues and Decision Memorandum.
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    \4\ See Preliminary Determination, 82 FR, at 29835.
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Particular Market Situation (PMS) Allegation

    On May 15, 2017, the petitioner first alleged that a particular 
market situation exists with respect to the production of softwood 
lumber in Canada, such that the cost of materials and fabrication or 
other processing of any kind does not accurately reflect the cost of 
production in the ordinary course of trade.\5\ According to the 
petitioner, the Department should, accordingly, ``use another 
calculation methodology under this subtitle or any other calculation 
methodology,'' pursuant to its discretionary authority under section 
773(e)(3) of the Act.
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    \5\ See section 504 of the Trade Preferences Extension Act of 
2015 (TPEA), amending section 773(e) of the Act.
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    The Department accepted the petitioner's PMS allegation submission 
on June 23, 2017, and articulated its intent to further investigate the 
merits of the allegation.\6\ On June 30, 2017, the Department issued a 
supplemental questionnaire to the mandatory respondents and the 
Government of Canada (GOC) to obtain more information regarding GOC 
initiatives related to bioenergy, electricity, and stumpage. On July 
21, 2017, the mandatory respondents, additional interested parties and 
the GOC (collectively, the Canadian parties) responded to our 
supplemental questionnaire. In its case brief dated August 8, 2017, the 
petitioner provided additional arguments regarding its PMS allegation.
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    \6\ See Memorandum ``Less-Than-Fair-Value Investigation of 
Certain Softwood Lumber Products from Canada: Particular Market 
Situation,'' dated June 23, 2017.
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    The petitioner alleges that the GOC's subsidization of bioenergy 
programs that consume lumber byproducts, subsidization and involvement 
in Canada's electricity market, and subsidization of stumpage has, 
collectively, distorted the market for lumber byproducts (e.g., wood 
chips, shavings, sawdust, etc.) in Canada, such that sales of lumber 
byproducts in Canada are outside the ordinary course of trade and 
should not be accounted for in the Department's normal value 
calculations. Specifically, the petitioner argues that the Department 
should decline to grant offsets for the sale of byproducts to each of 
the mandatory respondents.
    The Department determines that the record evidence pertaining to 
GOC initiatives concerning bioenergy programs does not support the 
petitioner's allegation that a PMS exists in Canada with respect to the 
sale of lumber byproducts. Specifically, the record evidence does not 
demonstrate that sales of lumber byproducts in Canada have been 
impacted by the GOC initiatives referred to by the petitioner, such 
that they are outside the ordinary course of trade. That is, the record 
evidence does not demonstrate a connection between the bioenergy 
programs referred to by the petitioner and a change in demand and 
prices for lumber byproducts in Canada.
    Additionally, given the Department's aforementioned determination 
regarding PMS and bioenergy programs, the Department also finds that 
the allegations regarding electricity and stumpage are moot.\7\ Thus, 
the Department determines that the record evidence does not support the 
petitioner's allegation that a PMS exists in Canada with respect to the 
sale of lumber byproducts. Accordingly, the Department will continue to 
grant the mandatory respondents in this investigation company-specific 
offsets for sales of lumber byproducts according to our normal 
practice. For further discussion of this matter, see Comment 16 of the 
Department's Issues and Decision Memorandum.
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    \7\ The Department has previously found that AD and CVD laws 
provide separate remedies for distinct unfair trade practices. See 
Certain Seamless Carbon and Alloy Steel Standard, Line and Pressure 
Pipe from the People's Republic of China: Final Determination of 
Sales at Less Than Fair Value and Critical Circumstances, In Part, 
75 FR 57449 (September 21, 2010), at Comment 2.
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Final Affirmative Determination of Critical Circumstances, in Part

    On April 13, 2017, the Department preliminarily determined that 
critical circumstances exist for all-others but did not exist for 
Canfor Corporation (Canfor), Resolute FP Canada Inc. (Resolute), Tolko 
Marketing and Sales Ltd. (Tolko) and West Fraser Mills Ltd. (West 
Fraser). For this final determination, the Department has determined 
that critical circumstances exist for Resolute, Tolko, West Fraser, and 
all-others but did not exist for Canfor. For a full description of the

[[Page 51808]]

methodology and results of the Department's critical circumstances 
analysis, see Final Determination Critical Circumstances Analysis Memo 
\8\ and Issues and Decision Memorandum at Comment 18.
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    \8\ See Memorandum, ``Calculations for Final Determination of 
Critical Circumstances in the Antidumping Duty Investigation of 
Certain Softwood Lumber Products from Canada,'' dated concurrently 
with this memorandum (Final Determination Critical Circumstances 
Analysis Memo).
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Analysis of Comments Received

    The issues raised in the case briefs and rebuttals by interested 
parties to this investigation, including Canfor, West Fraser, Tolko, 
Resolute and the petitioner,\9\ are addressed in the Issues and 
Decision Memorandum. A list of these issues is attached to this notice 
as Appendix II. Based on our analysis of the comments received, and our 
findings at verification, we made changes to the sales and costs 
reported by Canfor, Resolute, Tolko, and West Fraser prior to the 
preliminary determination. We also made changes to the margin 
calculations for these manadatory respondents; these changes resulted 
in a change to the all-others rate.
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    \9\ The petitioner is the Committee Overseeing Action for Lumber 
International Trade Investigations or Negotiations (COALITION). The 
petitioner is an ad hoc association whose members are: U.S. Lumber 
Coalition, Inc.; Collum's Lumber Products, L.L.C.; Hankins, Inc.; 
Potlatch Corporation; Rex Lumber Company; Seneca Sawmill Company; 
Sierra Pacific Industries; Stimson Lumber Company; Swanson Group; 
Weyerhaeuser Company; Carpenters Industrial Council; Giustina Land 
and Timber Company; and Sullivan Forestry Consultants, Inc.
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All-Others Rate

    Section 735(c)(5)(A) of the Act provides that, in the final 
determination, the Department shall determine an estimated all-others 
rate for all exporters and producers not individually examined. This 
rate shall be an amount equal to the weighted-average of the estimated 
weighted-average dumping margins established for exporters and 
producers individually investigated, excluding any zero and de minimis 
margins, and any margins determined entirely under section 776 of the 
Act.
    For the final determination, the Department calculated individual 
estimated weighted-average dumping margins for Canfor, Resolute, Tolko, 
and West Fraser, none of which are zero, de minimis, or based entirely 
on facts otherwise available. The Department calculated the all-others 
rate using a weighted-average of the estimated weighted-average dumping 
margins calculated for the examined respondents using each company's 
business proprietary data for the merchandise under consideration.\10\
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    \10\ For a complete analysis of the data, please see the All-
Others Calculation Memorandum dated concurrently with this notice.
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Final Determination

    The Department determines that the following estimated weighted-
average dumping margins exist:
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    \11\ In the preliminary determination, the Department determined 
that Canfor, Canadian Forest Products Ltd., and Canfor Wood Products 
Marketing Ltd. are a single entity. See Memorandum, ``Antidumping 
Duty Investigation of Certain Softwood Lumber from Canada: Tolko 
Industries Ltd. and Tolko Marketing and Sales Ltd. Preliminary 
Affiliation and Collapsing Memorandum,'' dated June 23, 2017. This 
decision is unchanged for this final determination.
    \12\ In the preliminary determination, the Department determined 
that Resolute, Resolute Growth Canada Inc. (Resolute Growth), 
Abitibi-LP Engineered Wood Inc. (Abitibi-LP), Abitibi-LP Engineered 
Wood II Inc. (Abitibi-LP II), Forest Products Mauricie LP 
(Mauricie), Produits Forestiers Petit-Paris Inc. (Petit-Paris), and 
Soci[eacute]t[eacute] en commandite Scierie Opitciwan (Opitciwan) 
are a single entity. See Memorandum, ``Antidumping Duty 
Investigation of Certain Softwood Lumber from Canada: Resolute FP 
Canada Inc. Preliminary Affiliation and Collapsing Memorandum,'' 
dated June 23, 2017. This decision is unchanged for this final 
determination.
    \13\ In the preliminary determination, the Department determined 
that Tolko, and Tolko Industries Ltd., and Gilbert Smith Forest 
Products Ltd. are a single entity. See Memorandum, ``Antidumping 
Duty Investigation of Certain Softwood Lumber from Canada: Tolko 
Industries Ltd. and Tolko Marketing and Sales Ltd. Preliminary 
Affiliation and Collapsing Memorandum,'' dated June 23, 2017. This 
decision is unchanged for this final determination.
    \14\ In the preliminary determination, the Department determined 
that West Fraser, Blue Ridge Lumber Inc. (Blue Ridge), Manning 
Forest Products Ltd. (Manning), and Sundre Forest Products Inc. 
(Sundre) are a single entity. See Memorandum, ``Antidumping Duty 
Investigation of Certain Softwood Lumber from Canada: West Fraser 
Mills Ltd. Preliminary Affiliation and Collapsing Memorandum,'' 
dated June 23, 2017. This decision is unchanged for this final 
determination.

 
------------------------------------------------------------------------
                                                             Estimated
                                                             weighted-
                                                              average
                    Exporter/producer                         dumping
                                                              margins
                                                             (percent)
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Canfor Corporation \11\.................................            8.89
Resolute FP Canada Inc \12\.............................            3.20
Tolko Marketing and Sales Ltd \13\......................            7.22
West Fraser Mills Ltd \14\..............................            5.57
All-Others..............................................            6.58
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Continuation of Suspension of Liquidation

    As noted above, the Department found that critical circumstances 
exist with respect to imports of merchandise under consideration from 
Resolute, Tolko, West Fraser, and all-others but did not exist for 
Canfor. In accordance with section 733(e)(2)(A) of the Act, the 
suspension of liquidation shall apply to unliquidated entries of 
shipments of softwood lumber from Canada as described in Appendix I of 
this notice, from Resolute, Tolko, West Fraser, and companies subject 
to the all-others rate that were entered, or withdrawn from warehouse, 
for consumption on or after the date which is 90 days before the 
publication of the preliminary determination. Because we did not find 
that critical circumstances exist with regard to Canfor, in accordance 
with section 735(c)(1)(B) of the Act, the Department will instruct CBP 
to continue to suspend liquidation of all Canfor entries of softwood 
lumber from Canada as described in Appendix I of this notice, which 
were entered, or withdrawn from warehouse, for consumption on or after 
June 30, 2017, the date of publication of the Preliminary Determination 
of this investigation in the Federal Register. Further, pursuant to 
section 735(c)(1)(B)(ii) of the Act and 19 CFR 351.210(d), the 
Department will instruct CBP to require a cash deposit equal to the 
estimated weighted-average dumping margin or the estimated all-others 
rate, as follows: (1) The cash deposit rate for the respondents listed 
above will be equal to the respondent-specific estimated weighted-
average dumping margin determined in this final determination; (2) if 
the exporter is not a respondent identified above, but the producer is, 
then the cash deposit rate will be equal to the respondent-specific 
estimated weighted-average dumping margin established for that producer 
of the subject merchandise; and (3) the cash deposit rate for all other 
producers and exporters will be equal to the all-others estimated 
weighted-average dumping margin.

Exclusion of Certain Softwood Lumber Products Certified by the Atlantic 
Lumber Board (ALB)

    As noted in the scope of the investigation (Appendix I), the 
Department has excluded from the scope of the investigation softwood 
lumber products certified by the ALB as being first produced in the 
Provinces of Newfoundland and Labrador, Nova Scotia, or Prince Edward 
Island from logs harvested in Newfoundland and Labrador, Nova Scotia, 
or Prince Edward Island. We will instruct CBP to require that the ALB 
certificate be included with each entry and require that the ALB 
certificate of origin number be identified on each CBP Form 7501 for 
such entries to be excluded from the scope of the investigation. We 
will

[[Page 51809]]

instruct CBP to refund cash deposits on any suspended entries after 
April 1, 2017 that are accompanied by the ALB certificate.

Disclosure

    The Department intends to disclose to interested parties its 
calculations and analysis performed in this final determination within 
five days of any public announcement in accordance with 19 CFR 
351.224(b).

International Trade Commission Notification

    In accordance with section 735(d) of the Act, the Department will 
notify the International Trade Commission (ITC) of its final 
determination. Because the final determination in this proceeding is 
affirmative, in accordance with section 735(b)(2)(B) of the Act, the 
ITC will make its final determination as to whether the domestic 
industry in the United States is materially injured, or threatened with 
material injury, by reason of imports of softwood lumber from Canada no 
later than 45 days after the Department's final determination. If the 
ITC determines that material injury or threat of material injury does 
not exist, the proceeding will be terminated and all securities posted 
will be refunded or canceled. If the ITC determines that such injury 
does exist, the Department will issue an antidumping duty order 
directing CBP to assess, upon further instruction by the Department, 
antidumping duties on appropriate imports of the subject merchandise 
entered, or withdrawn from warehouse, for consumption on or after the 
effective date of the suspension of liquidation.

Notification Regarding Administrative Protective Orders

    This notice serves as a reminder to parties subject to an 
administrative protective order (APO) of their responsibility 
concerning the disposition of proprietary information disclosed under 
APO in accordance with 19 CFR 351.305(a)(3). Timely 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.
    This determination and this notice are issued and published 
pursuant to sections 735(d) and 777(i)(1) of the Act and 19 CFR 
351.210(c).

    Dated: November 1, 2017.
Gary Taverman,
Deputy Assistant Secretary for Antidumping and Countervailing Duty 
Operations, performing the non-exclusive functions and duties of the 
Assistant Secretary for Enforcement and Compliance.

Appendix I

Scope of the Investigation

    The merchandise covered by this investigation is softwood 
lumber, siding, flooring and certain other coniferous wood (softwood 
lumber products). The scope includes:
     Coniferous wood, sawn, or chipped lengthwise, sliced or 
peeled, whether or not planed, whether or not sanded, or whether or 
not finger-jointed, of an actual thickness exceeding six 
millimeters.
     Coniferous wood siding, flooring, and other coniferous 
wood (other than moldings and dowel rods), including strips and 
friezes for parquet flooring, that is continuously shaped 
(including, but not limited to, tongued, grooved, rebated, 
chamfered, V-jointed, beaded, molded, rounded) along any of its 
edges, ends, or faces, whether or not planed, whether or not sanded, 
or whether or not end-jointed.
     Coniferous drilled and notched lumber and angle cut 
lumber.
     Coniferous lumber stacked on edge and fastened together 
with nails, whether or not with plywood sheathing.
     Components or parts of semi-finished or unassembled 
finished products made from subject merchandise that would otherwise 
meet the definition of the scope above.
    Finished products are not covered by the scope of this 
investigation. For the purposes of this scope, finished products 
contain, or are comprised of, subject merchandise and have undergone 
sufficient processing such that they can no longer be considered 
intermediate products, and such products can be readily 
differentiated from merchandise subject to this investigation at the 
time of importation. Such differentiation may, for example, be shown 
through marks of special adaptation as a particular product. The 
following products are illustrative of the type of merchandise that 
is considered ``finished,'' for the purpose of this scope: I-joists; 
assembled pallets; cutting boards; assembled picture frames; garage 
doors.
    The following items are excluded from the scope of this 
investigation:
     Softwood lumber products certified by the Atlantic 
Lumber Board as being first produced in the Provinces of 
Newfoundland and Labrador, Nova Scotia, or Prince Edward Island from 
logs harvested in Newfoundland and Labrador, Nova Scotia, or Prince 
Edward Island.
     U.S.-origin lumber shipped to Canada for processing and 
imported into the United States if the processing occurring in 
Canada is limited to one or more of the following: (1) Kiln drying; 
(2) planing to create smooth-to-size board; or (3) sanding.
     Box-spring frame kits if they contain the following 
wooden pieces--two side rails, two end (or top) rails and varying 
numbers of slats. The side rails and the end rails must be radius-
cut at both ends. The kits must be individually packaged and must 
contain the exact number of wooden components needed to make a 
particular box-spring frame, with no further processing required. 
None of the components exceeds 1'' in actual thickness or 83'' in 
length.
     Radius-cut box-spring-frame components, not exceeding 
1'' in actual thickness or 83'' in length, ready for assembly 
without further processing. The radius cuts must be present on both 
ends of the boards and must be substantially cut so as to completely 
round one corner.
    Softwood lumber product imports are generally entered under 
Chapter 44 of the Harmonized Tariff Schedule of the United States 
(HTSUS). This chapter of the HTSUS covers ``Wood and articles of 
wood.'' Softwood lumber products that are subject to this 
investigation are currently classifiable under the following ten-
digit HTSUS subheadings in Chapter 44:
4407.10.01.01; 4407.10.01.02; 4407.10.01.15; 4407.10.01.16; 
4407.10.01.17; 4407.10.01.18; 4407.10.01.19; 4407.10.01.20; 
4407.10.01.42; 4407.10.01.43; 4407.10.01.44; 4407.10.01.45; 
4407.10.01.46; 4407.10.01.47; 4407.10.01.48; 4407.10.01.49; 
4407.10.01.52; 4407.10.01.53; 4407.10.01.54; 4407.10.01.55; 
4407.10.01.56; 4407.10.01.57; 4407.10.01.58; 4407.10.01.59; 
4407.10.01.64; 4407.10.01.65; 4407.10.01.66; 4407.10.01.67; 
4407.10.01.68; 4407.10.01.69; 4407.10.01.74; 4407.10.01.75; 
4407.10.01.76; 4407.10.01.77; 4407.10.01.82; 4407.10.01.83; 
4407.10.01.92; 4407.10.01.93; 4409.10.05.00; 4409.10.10.20; 
4409.10.10.40; 4409.10.10.60; 4409.10.10.80; 4409.10.20.00; 
4409.10.90.20; 4409.10.90.40; and 4418.99.10.00.
    Subject merchandise as described above might be identified on 
entry documentation as stringers, square cut box-spring-frame 
components, fence pickets, truss components, pallet components, 
flooring, and door and window frame parts. Items so identified might 
be entered under the following ten-digit HTSUS subheadings in 
Chapter 44:
4415.20.40.00; 4415.20.80.00; 4418.99.90.05; 4418.99.90.20; 
4418.99.90.40; 4418.99.90.95; 4421.99.70.40; and 4421.99.97.80.
    Although these HTSUS subheadings are provided for convenience 
and customs purposes, the written description of the scope of this 
investigation is dispositive.

Appendix II

List of Topics in the Issues and Decision Memorandum

I. Summary
II. Background
III. Scope of the Investigation
IV. Scope Comments
V. Discussion of the Issues:
Scope Issues
Comment 1: Definition and Examples of Finished Products in Scope 
Language
Comment 2: Exclusions Requested for Certain Types of Lumber 
Harvested From Western Red Cedar, Douglas Fir, and Hemlock Trees
Comment 3: Previous Scope Determinations
Comment 4: Whether Certain Products Are Finished Products
Comment 5: Craft Kits

[[Page 51810]]

Comment 6: Whether Certain Scope Language Should Be Removed
Comment 7: Wood Shims
Comment 8: Pre-Painted Wood Products
Comment 9: I-Joists
Comment 10: Miscellaneous Products Discussed by the Government of 
British Columbia (GBC) and the BC Lumber Trade Council (BCLTC)
Comment 11: Bed-Frame Components/Crating Ladder Components
Comment 12: U.S.-Origin Lumber Sent to Canada for Further Processing
Comment 13: Softwood Lumber Produced in Canada From U.S.-Origin Logs
Comment 14: Remanufactured Goods
Comment 15: Eastern White Pine
Comment 16: Additional Scope Issues
Comment 16A: Whether the Department Should Conduct a Pass-Through 
Analysis for Independent Remanufacturers That Purchase Softwood 
Lumber at Arm's Length
Comment 16B: Whether Countervailing Duties Should Only Be Applicable 
on a First Mill Basis
Comment 16C: Whether the Department Should Exclude Softwood Lumber 
Products From New Brunswick
Comment 16D: Whether the Department Should Finalize the Exclusion of 
Softwood Lumber Products From the Atlantic Provinces
General Issues
Comment 17: Particular Market Situation
Comment 18: Differential Pricing Analysis
Comment 19: Whether Critical Circumstances Exist With Respect to 
Shipments of Certain Softwood Lumber Imports From Canada
Comment 20: Whether the Department Should Deduct SLA Export Tax From 
U.S. Price
Comment 21: Deduction of Indirect Selling Expenses and Inventory 
Carrying Costs Incurred in Canada From U.S. CEP
Comment 22: Currency Conversions in the Home Market Program
Comment 23: Matching Criteria When Applying Arm's Length Test to 
Canfor's and Resolute's Home Market Sales
Company-Specific Issues
Comment 24: Basis for Canfor's Gross Unit Price
Comment 25: Variable Representing Canfor's Total Cost of 
Manufacturing
Comment 26: Canfor's Reported Export Taxes
Comment 27: Canfor's Electricity Costs
Comment 28: Canfor's Reported Packing Costs
Comment 29: Canfor's By-Product Offsets
Comment 30: Canfor's Reconciling Items
Comment 31: Canfor's Cost Related to Canal Flats
Comment 32: Canfor's Gains and Losses for Derivatives
Comment 33: Resolute's Credit Expenses
Comment 34: Corrections to Resolute's Sales Databases as Noted in 
the Sales Verification Report
Comment 35: Resolute's Corporate Level Costs
Comment 36: Allocation of Resolute Canada's Corporate Charges
Comment 37: Resolute Growth's G&A Expense
Comment 38: Resolute Growth's Miscellaneous Income
Comment 39: Resolute's Wood Segment Corporate Income and Expense 
Items
Comment 40: Resolute's Long-Term Interest Income
Comment 41: Resolute's Timber Transport Costs
Comment 42: Resolute's Minor Cost Corrections
Comment 43: Resolute's Byproduct Offsets
Comment 44: Resolute's Offset for Further Processed Byproducts
Comment 45: Resolute's Startup Adjustments
Comment 46: Whether the Department Should Adjust Tolko's U.S. Prices 
to Reflect Losses on Futures Contracts
Comment 47: Cost of Discontinued Operations in Tolko's G&A Expenses
Comment 48: Depreciation on Tolko's Idle Assets
Comment 49: Exclusion of Long-Term Interest Income From Tolko's 
Financial Expenses
Comment 50: Byproduct Offset Adjustments for Tolko
Comment 51: Offset for the Revenue Earned by Tolko on Sales of Self-
Generated Electricity
Comment 52: Yield Loss in Tolko's Cost of Manufacturing
Comment 53: U.S. Price Adjustment
Comment 54: Billing Adjustments
Comment 55: West Fraser Reported Millcode
Comment 56: Financial Expenses
Comment 57: Byproduct Offset for Sales of Byproducts to Affiliated 
Companies
Comment 58: Purchases of Seeds
Comment 59: West Fraser's Cost Reconciliation/Non-Operating Expenses
VI. Recommendation

[FR Doc. 2017-24203 Filed 11-7-17; 8:45 am]
BILLING CODE 3510-DS-P