[Federal Register Volume 91, Number 132 (Monday, July 13, 2026)]
[Notices]
[Pages 42934-42937]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-14031]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-570-107]


Wooden Cabinets and Vanities and Components Thereof From People's 
Republic of China: Preliminary Results and Partial Rescission of 
Countervailing Duty Administrative Review; 2024

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

SUMMARY: The U.S. Department of Commerce (Commerce) preliminarily 
determines that countervailable subsidies were provided to producers/
exporters of wooden cabinets and vanities and components thereof 
(wooden cabinets) from the People's Republic of China (China). The 
period

[[Page 42935]]

of review (POR) is January 1, 2024, through December 31, 2024. Further, 
Commerce is rescinding this review, in part, with respect to 29 
companies. Interested parties are invited to comment on these 
preliminary results.

DATES: Applicable July 13, 2026.

FOR FURTHER INFORMATION CONTACT: Michael Romani, AD/CVD Operations, 
Office I, Enforcement and Compliance, International Trade 
Administration, U.S. Department of Commerce, 1401 Constitution Avenue 
NW, Washington, DC 20230; telephone: (202) 482-0198.

SUPPLEMENTARY INFORMATION:

Background

    On May 20, 2025, based on timely requests for review, in accordance 
with 19 CFR 351.221(c)(1)(i), we initiated an administrative review of 
the countervailing duty order on wooden cabinets from China.\1\ On June 
12, 2024, Commerce selected KM Cabinetry Co., Ltd. (KM Cabinetry) and 
The Ancientree Cabinet Co., Ltd (Ancientree) as the mandatory 
respondents in this review.\2\ KM Cabinetry did not provide a timely 
response to the initial questionnaire. On August 18, 2025, one of the 
petitioners in this proceeding, MasterBrand Cabinets, LLC 
(MasterBrand), partially withdrew its request for review with respect 
to 33 companies including Ancientree.\3\ Therefore, on July 24, 2025, 
we selected Pengjia as an additional mandatory respondent.\4\
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    \1\ See Initiation of Antidumping and Countervailing Duty 
Administrative Reviews, 90 FR 21459 (May 20, 2025); see also Wooden 
Cabinets and Vanities and Components Thereof from the People's 
Republic of China: Countervailing Duty Order, 85 FR 22134 (April 21, 
2020) (Order).
    \2\ See Memorandum, ``Respondent Selection Memorandum,'' dated 
June 12, 2025.
    \3\ See MasterBrand's Letter, ``Partial Withdrawal of Request 
for Administrative Review,'' dated August 18, 2025.
    \4\ See Memorandum, ``Second Respondent Selection,'' dated July 
24, 2025; see also Commerce's Letter, ``Selection of Additional 
Mandatory Respondent,'' dated July 25, 2025.
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    Due to the lapse in appropriations and Federal Government shutdown, 
on November 14, 2025, Commerce tolled all deadlines in administrative 
proceeding by 47 days,\5\ and, due to a backlog of documents that were 
electronically filed via Enforcement and Compliance's Antidumping and 
Countervailing Duty Centralized Electronic Service System (ACCESS) 
during the Federal Government shutdown, on November 24, 2025, Commerce 
tolled all deadlines in administrative proceedings by an additional 21 
days.\6\ On February 26, April 29, June 15, and June 30, 2026, we 
extended the deadline for the preliminary results of this review by 80 
days, 26 days, seven days, and a further seven days, respectively.\7\ 
Accordingly, the deadline for the preliminary results is now July 7, 
2026.
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    \5\ See Memorandum, ``Deadlines Affected by the Shutdown of the 
Federal Government,'' dated November 14, 2025.
    \6\ See Memorandum, ``Tolling of all Case Deadlines,'' dated 
November 24, 2025.
    \7\ See Memorandum, ``Extension of Deadline for Preliminary 
Results,'' dated February 26, 2026; see also Memorandum, ``Extension 
of Deadline for Preliminary Results,'' dated April 29, 2026; 
Memorandum, ``Extension of Deadline for Preliminary Results,'' dated 
June 15, 2026; and Memorandum, ``Extension of Deadline for 
Preliminary Results,'' dated June 30, 2026.
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    For a complete description of the events that followed the 
initiation of this review, see the Preliminary Decision Memorandum.\8\ 
A list of topics included in the Preliminary Decision Memorandum is 
provided as Appendix I to this notice. The Preliminary Decision 
Memorandum is a public document and is on file electronically via 
ACCESS. ACCESS is available to registered users at https://access.trade.gov. In addition, a complete version of the Preliminary 
Decision Memorandum can be accessed directly at https://access.trade.gov/frnotices.
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    \8\ See Memorandum, ``Decision Memorandum for the Preliminary 
Results of the Administrative Review of Wooden Cabinets and Vanities 
and Components Thereof from the People's Republic of China; 2024,'' 
dated concurrently with, and hereby adopted by, this notice 
(Preliminary Decision Memorandum).
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Scope of the Order

    The products covered by the Order are wooden cabinets from China. 
For a complete description of the scope of the Order, see the 
Preliminary 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 all parties that 
requested the review withdraw their requests within 90 days of the date 
of publication of the notice of initiation. As noted above, Commerce 
received timely-filed withdrawal requests with respect to 28 of the 
companies listed in Appendix II. Therefore, we are rescinding this 
administrative review with respect to these companies, pursuant to 19 
CFR 351.213(d)(1).
    Further, Commerce may rescind an administrative review of a CVD 
order, when no reviewable entries of subject merchandise exist during 
the POR for which liquidation is suspended, pursuant to 19 CFR 
351.213(d)(3).\9\ Normally, upon completion of an administrative 
review, suspended entries are liquidated at the CVD assessment rate 
calculated for the review period.\10\ Therefore, for an administrative 
review to be conducted, there must be a reviewable, suspended entry 
that Commerce can instruct CBP to liquidate at the CVD assessment rate 
calculated for the POR.\11\
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    \9\ See, e.g., Lightweight Thermal Paper from the People's 
Republic of China: Notice of Rescission of Countervailing Duty 
Administrative Review; 2015, 82 FR 14349 (March 20, 2017); see also 
Circular Welded Carbon Quality Steel Pipe from the People's Republic 
of China: Rescission of Countervailing Duty Administrative Review; 
2017, 84 FR 14650 (April 11, 2019).
    \10\ See 19 CFR 351.212(b)(2).
    \11\ See 19 CFR 351.213(d)(3).
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    According to the CBP import data, Senke Manufacturing did not have 
reviewable entries of subject merchandise during the POR for which 
liquidation is suspended, as noted in our Intent to Rescind Memo.\12\ 
No interested parties filed comments regarding the Intent to Rescind 
Memo. As such, we are rescinding this administrative review for this 
company because it did not have suspended entries of subject 
merchandise during the POR, pursuant to 19 CFR 351.213(d)(3).
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    \12\ See Memorandum, ``Intent to Rescind, In Part,'' dated June 
17, 2025, at Attachment 1 (Intent to Rescind Memo). In this 
memorandum Commerce noted that it was withdrawing the review with 
respect to 23 companies as they had no entries. However, after 
MasterBrand partially withdrew their request for a review, only one 
company, Senke Manufacturing Company, listed in this memorandum 
remained subject to the review.
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Methodology

    Commerce is conducting this administrative review in accordance 
with 751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). For 
each of the subsidy programs found countervailable, Commerce 
preliminarily determines that there is a countervailable subsidy, i.e., 
a financial contribution by an ``authority'' that gives rise to a 
benefit to the recipient, and that the subsidy is specific.\13\ For a 
full description of the methodology underlying our conclusions, 
including our reliance, in part, on facts otherwise available with 
adverse inferences pursuant to sections 776(a) and (b) of the Act, see 
the Preliminary Decision Memorandum.
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    \13\ See sections 771(5)(B) and (D) of the Act regarding 
financial contribution; section 771(5)(E) of the Act regarding 
benefit; and section 771(5A) of the Act regarding specificity.
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Subsidy Rate for Non-Examined Companies Under Review

    The Act does not address the establishment of a rate to apply to 
companies not selected for individual examination when Commerce limits 
its

[[Page 42936]]

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 705(c)(5) of the Act. Section 
705(c)(5)(A) of the Act and 19 CFR 351.109(f) state that for companies 
not investigated, in general, we will determine an all-others rate by 
weight averaging the countervailable subsidy rates established for each 
of the companies individually investigated, excluding zero and de 
minimis rates or any rates based entirely on facts available.
    Under section 705(c)(5)(A)(i) of the Act, the all-others rate is 
normally an amount equal to the weighted average countervailable 
subsidy rates established for each of the companies 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 countervailable subsidy rates for each of the 
individually examined companies is zero, de minimis, or based entirely 
on facts available, section 705(c)(5)(A)(ii) of the Act provides that 
Commerce may use ``any reasonable method to establish an all-others 
rate for exporters and producers not individually investigated, 
including averaging the weighted average countervailable subsidy rates 
determined for the exporters and producers individually investigated.''
    For these preliminary results, we based our findings regarding each 
program for KM Cabinetry and Dalian Hualing Wood Co., Ltd (Dalian 
Hualing) on facts otherwise available pursuant to sections 776(a)(1) 
and (a)(2)(A) through (C) of the Act. By failing to respond to 
Commerce's Initial Questionnaire, KM Cabinetry and Dalian Hualing 
failed to cooperate to the best of their ability to comply with 
Commerce's requests for information in this review. Therefore, we are 
applying adverse inferences pursuant to section 776(b)(1) of the Act 
with respect to these companies.
    In this administrative review, we preliminarily calculated an 
individual estimated countervailable subsidy rate for Pengjia, the sole 
individually examined respondent in this review. Because this 
individually calculated subsidy rate is not zero, de minimis, or based 
entirely on facts otherwise available, we are preliminarily assigning 
the subsidy rate calculated for Pengjia to the companies under review 
that were not selected for individual examination, pursuant to section 
705(c)(5)(A)(i) of the Act.

Preliminary Results of Review

    As a result of this review, we preliminarily determine the 
following net countervailable subsidy rates exist for the POR, January 
1, 2024, through December 31, 2024:
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    \14\ The former name of Yixing Pengjia Technology Co., Ltd. is 
Yixing Pengjia Cabinetry Co., Ltd.
    \15\ As discussed in the Preliminary Decision Memorandum, we are 
applying a chain rate to subject merchandise produced by Zhongshan 
Nu Furniture Co., Ltd. and exported by KM Cabinetry Co, Ltd.

------------------------------------------------------------------------
                                                        Subsidy rate
                 Producer/exporter                  (percent ad valorem)
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Yixing Pengjia Technology Co., Ltd.\14\...........                  5.48
KM Cabinetry Co, Ltd..............................                113.08
Dalian Hualing Wood Co., Ltd......................                113.08
KM Cabinetry Co, Ltd. and Zhongshan Nu Furniture                  113.08
 Co., Ltd.\15\....................................
Jiangsu Xiangsheng Bedtime Furniture Co., Ltd.....                  5.48
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Disclosure

    Commerce intends to disclose its calculations and analysis 
performed to interested parties for these preliminary results within 10 
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).

Public Comment

    Case briefs or other written comments may be submitted to the 
Assistant Secretary for Enforcement and Compliance. Pursuant to 19 CFR 
351.309(c)(1)(ii), we have modified the deadline for interested parties 
to submit case briefs to Commerce to no later than 21 days after the 
date of the publication of this notice.\16\ Rebuttal briefs, limited to 
issues raised in the case briefs, may be filed not later than five days 
after the date for filing case briefs.\17\ Interested parties who 
submit case briefs or rebuttal briefs in this proceeding must submit: 
(1) a table of contents listing each issue; and (2) a table of 
authorities.\18\ All briefs must be filed electronically using ACCESS. 
An electronically filed document must be received successfully in its 
entirety in ACCESS by 5:00 p.m. Eastern Time on the established 
deadline.
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    \16\ See 19 CFR 351.309.
    \17\ See 19 CFR 351.309(d); see also Administrative Protective 
Order, Service, and Other Procedures in Antidumping and 
Countervailing Duty Proceedings, 88 FR 67069, 67077 (September 29, 
2023) (APO and Service Procedures).
    \18\ See 19 CFR 351.309(c)(2) and (d)(2).
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    As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we 
request that interested parties provide at the beginning of their 
briefs a public executive summary for each issue raised in their 
briefs.\19\ Further, we request that interested parties limit their 
executive summary of each issue to no more than 450 words, not 
including citations. We intend to use the executive summaries as the 
basis of the comment summaries included in the issues and decision 
memorandum that will accompany the final results in this administrative 
review. We request that interested parties include footnotes for 
relevant citations in the executive summary of each issue. Note that 
Commerce has amended certain of its requirements pertaining to the 
service of documents in 19 CFR 351.303(f).\20\
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    \19\ We use the term ``issue'' here to describe an argument that 
Commerce would normally address in a comment of the Issues and 
Decision Memorandum.
    \20\ See APO and Service Procedures.
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    Pursuant to 19 CFR 351.310(c), interested parties who wish to 
request a hearing must submit a written request to the Assistant 
Secretary for Enforcement and Compliance, filed electronically via 
ACCESS by 5:00 p.m. Eastern Time within 30 days after the date of 
publication of this notice. Requests should contain: (1) the party's 
name, address, and telephone number; (2) the number of participants and 
whether any participant is a foreign national; and (3) a list of issues 
to be discussed. Oral presentations at the hearing will be limited to 
issues raised in the briefs. If a request for a hearing is made, 
Commerce will inform parties of the scheduled date for the hearing.\21\
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    \21\ See 19 CFR 351.310(d).

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[[Page 42937]]

Assessment Rates

    Consistent with section 751(a)(1) of the Act and 19 CFR 
351.212(b)(2), upon issuance of the final results, Commerce shall 
determine, and U.S. Customs and Border Protection (CBP) shall assess, 
countervailing duties on all appropriate entries covered by this 
review.
    For the companies listed in Appendix II for which the review is 
being rescinded, Commerce will instruct CBP to assess countervailing 
duties on all appropriate entries at a rate equal to the cash deposit 
of estimated countervailing duties required at the time of entry, or 
withdrawal from warehouse, for consumption, in accordance with 19 CFR 
351.212(c)(1)(i). Commerce intends to issue rescission instructions to 
CBP no earlier than 35 days after the date of publication of this 
notice in the Federal Register.
    Commerce intends to issue assessment instructions to CBP regarding 
Pengjia and the non-selected companies under review 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

    Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.107(e), 
Commerce intends to instruct CBP to collect cash deposits of estimated 
countervailing duties with regard to shipments of subject merchandise 
entered, or withdrawn from warehouse, for consumption on or after the 
date of publication of the final results of this review, as follows: 
(1) the cash deposit rate for the companies listed above will be equal 
to the company-specific estimated individual countervailable subsidy 
rates determined in the final results of this review, except if the 
rate is less than 0.50 percent and, therefore, de minimis within the 
meaning of 19 CFR 351.106(c)(1), in which case the cash deposit rate 
will be zero; (2) if both the producer and exporter of the subject 
merchandise have company-specific estimated subsidy rates assigned, and 
their rates differ, then the applicable cash deposit rate will be the 
higher of these two rates; (3) if either the producer or the exporter, 
but not both, of the subject merchandise has a company-specific 
estimated subsidy rate assigned, the applicable cash deposit rate will 
be that company's company-specific rate; and (4) the cash deposit rate 
for all other producers and exporters will be continue to be 18.17 
percent, the all-others subsidy rate established in the 
investigation.\22\ These cash deposit instructions, when imposed, shall 
remain in effect until further notice.
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    \22\ See Wooden Cabinets and Vanities and Components Thereof 
from the People's Republic of China: Final Affirmative 
Countervailing Duty Determination, 85 FR 11962, 11964.
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Final Results of Review

    Unless the deadline is extended, Commerce intends to issue the 
final results of this administrative review, which will include the 
results of Commerce's analysis of the issues raised in the case briefs, 
within 120 days of publication of these preliminary results in the 
Federal Register, pursuant to section 751(a)(3)(A) of the Act and 19 
CFR 351.213(h)(1).

Notification to Interested Parties

    We are issuing and publishing these preliminary results in 
accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 
351.221(b)(4).

    Dated: July 7, 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 I

List of Topics Discussed in the Preliminary Decision Memorandum

I. Summary
II. Background
III. Scope of the Order
IV. Non-Selected Companies Under Review
V. Diversification of China's Economy
VI. Use of Facts Otherwise Available and Application of Adverse 
Inferences
VII. Subsidies Valuation
VIII. Interest Rate, Discount Rate, Input, Electricity, and Land 
Benchmarks
IX. Analysis of Programs
X. Recommendation

Appendix II

List of Companies for Which We Are Rescinding From Review

Request for Review Withdrawn

1. Anhui Swanch Cabinetry Co.; Ltd.
2. Changyi Zhengheng Woodwork Co., Ltd.
3. Dalian Meisen Woodworking Co. Ltd.; Dalian Hechang Technology 
Development Co. Ltd.
4. Fujian Dushi Wooden Industry Co.
5. Fujian Leifeng Cabinetry Co., Ltd.
6. Fuzhou CBM Import & Export Co., Ltd.
7. Goldenhome Living Co., Ltd.
8. Guangzhou Nuolande Import and Export Co., Ltd.
9. Hong Kong Jian Cheng Trading Co., Limited
10. Honsoar New Building Material Co., Ltd.
11. Jiangsu Weisen Houseware Co., Ltd.
12. Jiang Su Rongxin Wood Industry Co., Ltd.
13. Morewood Cabinetry Co., Ltd.
14. Nantong Aershin Cabinet Co., Ltd.
15. Qingdao Haiyan Drouot Household Co., Ltd.
16. Qingdao Shousheng Industry Co., Ltd.
17. Shandong Jinhua Wood Co., Ltd.
18. Shandong Longsen Woods Co., Ltd.
19. Shanghai Zifeng International Trading Co., Ltd.
20. Sheen Lead International Trading (Shanghai) Co., Ltd.
21. Shouguang Fushi Wood Co., Ltd.
22. Taishan Oversea Trading Company Ltd.
23. The Ancientree Cabinet Co., Ltd.; Jiangsu Hongjia Wood Co., 
Ltd.; Jiangsu Hongjia Wood Co., Ltd. Shanghai Branch; Jiangsu Yunru 
Technology Industry Co., Ltd
24. Weifang Fuxing Wood Co., Ltd.
25. Weifang Yuanlin Woodenware Co., Ltd.
26. Xiamen Adler Cabinetry Co., Ltd.
27. Xiamen Golden Huanan Imp. & Exp. Co., Ltd.
28. Xuzhou Yihe Wood Co., Ltd.

No Suspended Entries

29. Senke Manufacturing

[FR Doc. 2026-14031 Filed 7-10-26; 8:45 am]
BILLING CODE 3510-DS-P