[Federal Register Volume 91, Number 73 (Thursday, April 16, 2026)]
[Notices]
[Pages 20400-20401]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-07461]
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DEPARTMENT OF COMMERCE
International Trade Administration
[A-583-867]
Common Alloy Aluminum Sheet From Taiwan: Final Results of
Antidumping Duty Administrative Review; 2023-2024
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) determines that a
producer and exporter made sales of common alloy aluminum sheet
(aluminum sheet) from Taiwan at below normal value during the period of
review (POR), April 1, 2023, through March 31, 2024.
DATES: Applicable April 16, 2026.
FOR FURTHER INFORMATION CONTACT: Sarah Keith, AD/CVD Operations, Office
II, Enforcement and Compliance, International Trade Administration,
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington,
DC 20230; telephone: (202) 482-0264.
SUPPLEMENTARY INFORMATION:
Background
On August 11, 2025, Commerce published in the Federal Register the
Preliminary Results of this review and invited interested parties to
comment.\1\ Due to the lapse in appropriations and Federal Government
shutdown, on November 14, 2025, Commerce tolled all deadlines in
administrative proceedings by 47 days.\2\ Additionally, due to workflow
delays and outages experienced by Enforcement and Compliance's
Antidumping and Countervailing Duty Centralized Electronic Service
System (ACCESS), on November 24, 2025, Commerce tolled all deadlines in
administrative proceedings by 21 days.\3\ On February 2, 2026, and
April 9, 2026, Commerce extended the deadline for issuing the final
results by 53 and 7 days, respectively.\4\ Accordingly, the deadline
for these final results is now April 16, 2026.
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\1\ See Common Alloy Aluminum Sheet from Taiwan: Preliminary
Results and Rescission, in Part, of Antidumping Duty Administrative
Review; 2023-2024, 90 FR 38625 (August 11, 2025) (Preliminary
Results), and accompanying Preliminary Decision Memorandum (PDM).
\2\ See Memorandum, ``Deadlines Affected by the Shutdown of the
Federal Government,'' dated November 14, 2025.
\3\ See Memorandum, ``Tolling of all Case Deadlines,'' dated
November 24, 2025.
\4\ See Memorandum, ``Extension of Deadline for Final Results of
Antidumping Duty Administrative Review,'' dated February 2, 2026;
see also Memorandum, ``Extension of Deadline for Final Results of
Antidumping Duty Administrative Review,'' dated April 9, 2026.
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A summary of the events that occurred since the Preliminary Results
may be found in the Issues and Decision Memorandum.\5\ 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. In addition, a complete
version of the Issues and Decision Memorandum can be accessed directly
at https://access.trade.gov/public/FRNoticesListLayout.aspx.
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\5\ See Memorandum, ``Issues and Decision Memorandum for the
Final Results of the Administrative Review of the Antidumping Duty
Order on Common Alloy Aluminum Sheet from Taiwan; 2023-2024,'' dated
concurrently with, and hereby adopted by, this notice (Issues and
Decision Memorandum).
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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 6
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\6\ See Common Alloy Aluminum Sheet from Bahrain, Brazil,
Croatia, Egypt, Germany, India, Indonesia, Italy, Oman, Romania,
Serbia, Slovenia, South Africa, Spain, Taiwan and the Republic of
Turkey: Antidumping Duty Orders, 86 FR 22139 (April 27, 2021)
(Order).
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The product covered by the scope of the Order is aluminum sheet
from Taiwan. For a full description of the scope of the Order, see the
Issues and Decision Memorandum.
Analysis of Comments Received
We addressed the issues raised in the case and rebuttal briefs for
these final results in the Issues and Decision Memorandum. A list of
the issues that parties raised, and to which we responded in the Issues
and Decision Memorandum, is provided in the appendix to this notice.
Changes Since the Preliminary Results
Based on our analysis of the comments received from interested
parties, we made no changes to the Preliminary Results. For a
discussion of the issues presented, see the Issues and Decision
Memorandum.
Final Results of Administrative Review
We determine the following estimated weighted-average dumping
margin for the period April 1, 2023, through March 31, 2024:
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Weighted-average
Producer/exporter dumping margin
(percent)
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C.S. Aluminium Corporation.......................... 0.71
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Disclosure
Normally, Commerce will disclose to the parties in a proceeding the
calculations performed in connection with the final results 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 the
Federal Register, in accordance with 19 CFR 351.224(b). However,
because Commerce made no
[[Page 20401]]
changes to the Preliminary Results calculations, there are no new
calculations to disclose.
Assessment Rates
Pursuant to section 751(a)(2)(C) of the Act and 19 CFR
351.212(b)(1), Commerce shall determine, 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. For the respondent, we calculated importer-specific
assessment rates on the basis of the ratio of the total amount of
dumping calculated for each importer's examined sales and the total
entered value of those sales in accordance with 19 CFR 351.212(b)(1).
Where either the respondent's weighted-average dumping margin is zero
or de minimis within the meaning of 19 CFR 351.106(c)(1), or an
importer-specific assessment rate is de minimis (i.e., less than 0.5
percent), we will instruct CBP to liquidate the appropriate entries
without regard to antidumping duties. For entries of subject
merchandise during the POR produced by the respondent for which it did
not know its merchandise was destined for the United States, we will
instruct CBP to liquidate unreviewed entries at the all-others rate
(i.e. 17.50 percent) \7\ if there is no rate for the intermediate
company(ies) involved in the transaction.\8\
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\7\ See Common Alloy Aluminum Sheet from Taiwan: Final
Affirmative Determination of Sales at Less Than Fair Value and Final
Negative Determination of Critical Circumstances, 86 FR 13293 (March
8, 2021).
\8\ See Antidumping and Countervailing Duty Proceedings:
Assessment of Antidumping Duties, 68 FR 23954 (May 6, 2003).
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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
The following deposit requirements will be effective for all
shipments of aluminum sheet from Taiwan entered, or withdrawn from
warehouse, for consumption on or after the date of publication of the
final results of this administrative review, as provided for by section
751(a)(2)(C) of the Act: (1) the cash deposit rate for the companies
under review will be the rate established in the final results of this
review (except, if the rate is zero or de minimis, no cash deposit will
be required); (2) for previously reviewed or investigated companies not
listed above, the cash deposit rate will continue to be the company-
specific rate published for the most recent period; (3) if the exporter
is not a firm covered in this review, a prior review, or the less-than-
fair-value investigation, but the manufacturer is, the cash deposit
rate will be the rate established for the most recent period for the
manufacturer of the merchandise; and (4) the cash deposit rate for all
other manufacturers or exporters will continue to be 17.50 percent, the
all-others rate established in the investigation.\9\ These cash deposit
requirements, when imposed, shall remain in effect until further
notice.
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\9\ See Order.
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Notification to Importers
This notice also serves as a final reminder to importers of their
responsibility under 19 CFR 351.402(f) to file a certificate regarding
the reimbursement of antidumping 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 duties occurred and the subsequent assessment of double
antidumping duties.
Administrative Protective Order (APO)
This notice also serves as a reminder to parties subject to an APO
of their responsibility concerning the destruction or return 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 destruction or return 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 sanctionable
violation.
Notification to Interested Parties
We are issuing and publishing this notice in accordance with
sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213(h)(2)
and 19 CFR 351.221(b)(4).
Dated: April 13, 2026.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations, performing the
non-exclusive functions and duties of the Assistant Secretary for
Enforcement and Compliance.
Appendix
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. Discussion of the Issues
Comment 1: Whether Commerce Should Apply Total Adverse Facts
Available to CSAC
Comment 2: Whether Commerce Should Continue to Classify Certain
Sales as Sales of Prime Merchandise
Comment 3: Whether Commerce Should Adjust Scrap Offset
Comment 4: Whether Commerce Should Include Service Cost and
Other Operating Costs to CSAC's Total Cost of Manufacture
Comment 5: Whether Commerce Should Adjust CSAC's General &
Administrative Expense Ratio
VI. Recommendation
[FR Doc. 2026-07461 Filed 4-15-26; 8:45 am]
BILLING CODE 3510-DS-P