[Federal Register Volume 91, Number 138 (Tuesday, July 21, 2026)]
[Notices]
[Pages 45770-45774]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-14613]
-----------------------------------------------------------------------
DEPARTMENT OF COMMERCE
International Trade Administration
[C-552-852]
Hardwood and Decorative Plywood From the Socialist Republic of
Vietnam: Final Affirmative Countervailing Duty Determination and Final
Affirmative Critical Circumstances Determination, in Part
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) determines that
countervailable subsidies are being provided to producers and exporters
of hardwood and decorative plywood (plywood) from the Socialist
Republic of Vietnam (Vietnam). The period of investigation (POI) is
January 1, 2024, through December 31, 2024.
DATES: Applicable July 21, 2026.
FOR FURTHER INFORMATION CONTACT: Katherine Smith, 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) 482-0557.
SUPPLEMENTARY INFORMATION:
Background
On January 22, 2026, Commerce published the Preliminary
Determination in the Federal Register and invited interested parties to
comment.\1\ In accordance with section 705(a)(1) of the Tariff Act of
1930, as amended (the Act), and 19 CFR 351.210(b)(4), Commerce aligned
the final countervailing duty (CVD) determination with the final
determination in the less-than-fair-value investigation of plywood from
Vietnam.\2\ On June 23, 2026, we issued a post-preliminary
determination regarding certain subsidy programs.\3\
---------------------------------------------------------------------------
\1\ See Hardwood and Decorative Plywood from the Socialist
Republic of Vietnam: Preliminary Affirmative Countervailing Duty
Determination, Preliminary Negative Determination of Critical
Circumstances, and Alignment of Final Determination with Final
Antidumping Duty Determination, 91 FR 2741 (January 22, 2026)
(Preliminary Determination), and accompanying Preliminary Decision
Memorandum.
\2\ See Preliminary Determination, 91 FR at 2742; see also
Hardwood and Decorative Plywood from the Socialist Republic of
Vietnam: Preliminary Affirmative Determination of Sales at Less Than
Fair Value, Preliminary Negative Determination of Critical
Circumstances, and Postponement of Final Determination and Extension
of Provisional Measures, 91 FR 10059 (March 2, 2026).
\3\ See Memorandum, ``Post-Preliminary Analysis Memorandum for
the Countervailing Duty Investigation of Hardwood and Decorative
Plywood from the Socialist Republic of Vietnam,'' dated June 23,
2026 (Post-Preliminary Analysis).
---------------------------------------------------------------------------
[[Page 45771]]
For a complete discussion of the events that occurred since
Commerce published the Preliminary Determination, see the Issues and
Decision Memorandum.\4\ The Issues and Decision Memorandum is a public
document and is on file electronically via Antidumping and
Countervailing Duty Centralized Electronic Access System (ACCESS),
which is available to registered users at http://access.trade.gov. In
addition, a complete version of the Issues and Decision Memorandum can
be accessed directly at https://access.trade.gov/frnotices.
---------------------------------------------------------------------------
\4\ See Memorandum, ``Issues and Decision Memorandum for the
Final Affirmative Determination in the Countervailing Duty
Investigation of Hardwood and Decorative Plywood from the Socialist
Republic of Vietnam,'' dated concurrently with, and hereby adopted
by, this notice (Issues and Decision Memorandum).
---------------------------------------------------------------------------
Scope of the Investigation
The product covered by this investigation is plywood from Vietnam.
For a complete description of the scope of this investigation, see
Appendix I.
Scope Comments
In the Preliminary Scope Memorandum, we set aside a period of time
for parties to raise issues regarding product coverage (i.e., scope) in
scope-specific case briefs or other written comments.\5\ We received
scope case and rebuttal briefs from multiple interested parties. 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 Final
Scope Memorandum.\6\ In the Final Scope Memorandum, Commerce determined
that it not is modifying the scope language as it appeared in the
Initiation Notice.\7\ See Appendix I.
---------------------------------------------------------------------------
\5\ See Memorandum, ``Hardwood and Decorative Plywood from
Indonesia, the People's Republic of China, and the Socialist
Republic of Vietnam: Preliminary Scope Decision Memorandum,'' dated
February 24, 2026 (Preliminary Scope Memorandum).
\6\ See Memorandum, ``Hardwood and Decorative Plywood from
Indonesia, the People's Republic of China, and the Socialist
Republic of Vietnam: Final Scope Decision Memorandum,'' dated
concurrently with this notice (Final Scope Memorandum).
\7\ See Hardwood and Decorative Plywood from the People's
Republic of China, Indonesia, the Socialist Republic of Vietnam:
Initiation of Countervailing Duty Investigations, 90 FR 25225, (June
16, 2025) (Initiation Notice).
---------------------------------------------------------------------------
Verification
As provided in section 782(i) of the Act, in May 2026, Commerce
verified the information reported by the Government of Vietnam and
Trieu Thai Son Co., Ltd and its cross-owned affiliate Nhat Duy
Production and Trading Co., Ltd for use in our final determination. We
used standard verification procedures, including an examination of
relevant accounting records and original source documents provided at
verification.\8\ We attempted verification of Junma Phu Tho Co., Ltd.
(Junma), but could not complete verification of Junma's information as
required under section 782(i) of the Act.\9\ See the Issues and
Decision Memorandum for more information.
---------------------------------------------------------------------------
\8\ See Memorandum, ``Verification of the Questionnaire
Responses of Trieu Thai Son Co., Ltd and Nhat Duy Production and
Trading Co., Ltd,'' dated June 22, 2026.
\9\ See Memorandum, ``Verification of the Questionnaire
Responses of Junma Phu Tho Co., Ltd,'' dated June 22, 2026 (Junma's
Verification Report). We note that we did not verify or rely on
certain accounting records of Junma. See Junma's Verification Report
for additional details.
---------------------------------------------------------------------------
Analysis of Subsidy Programs and Comments Received
The subsidy programs under investigation, and the issues raised in
the case and rebuttal briefs that were submitted by parties in this
investigation, are discussed in the Issues and Decision Memorandum. For
a list of the issues raised by parties, and to which we responded in
the Issues and Decision Memorandum, see Appendix II.
Methodology
Commerce conducted this investigation in accordance with section
701 of the Act. For each of the subsidy programs found to be
countervailable, Commerce determines that there is a subsidy, i.e., a
financial contribution by an ``authority'' that gives rise to a benefit
to the recipient, and that the subsidy is specific.\10\ For a full
description of the methodology underlying our final determination, see
the Issues and Decision Memorandum. In making this final determination,
Commerce relied, in part, on facts available, including adverse facts
available (AFA), pursuant to sections 776(a) and (b) of the Act. For
further discussion of our application of AFA, see the section ``Use of
Facts Otherwise Available and Application of Adverse Inferences'' in
the Issues and Decision Memorandum.
---------------------------------------------------------------------------
\10\ See sections 771(5)(B) and (D) of the Act regarding
financial contribution; see also section 771(5)(E) of the Act
regarding benefit; and section 771(5A) of the Act regarding
specificity.
---------------------------------------------------------------------------
Final Determination of Critical Circumstances
In the Preliminary Determination, in accordance with section 703(e)
of the Act, Commerce preliminarily found that critical circumstances
did not exist with respect to imports of plywood from Junma, Trieu
Thai, or all other exporters or producers not individually examined.
For the final determination, pursuant to section 705(a)(2) of the Act
and 19 CFR 351.206, we are now finding that critical circumstances
exist for Junma, based on facts otherwise available, including with an
adverse inference, pursuant to sections 776(a) and (b) of the Act. We
continue to find that critical circumstances do not exist with respect
to Trieu Thai and all other producers and exporters that enter subject
merchandise under the all-others countervailable subsidy rate, based on
an updated massive imports analysis over a 14-month period. For a
discussion of the final critical circumstances analysis, see the Issues
and Decision Memorandum.
Changes Since the Preliminary Determination and Post-Preliminary
Analysis
Based on our review and analysis of the information received during
verification, our post-preliminary analysis, and comments received from
parties, for this final determination, we made certain changes to the
countervailable subsidy rate calculations for Junma, Trieu Thai, and
for all other producers/exporters. For a discussion of these changes,
see the Issues and Decision Memorandum.
All-Others Rate
Section 705(c)(5)(A)(i) of the Act states that, for companies not
individually investigated, Commerce will determine an all-others rate
equal to the weighted-average countervailable subsidy rates established
for exporters and/or producers individually investigated, excluding any
zero and de minimis rates, and any rates determined entirely under
section 776 of the Act.
In this investigation, we calculated an individual estimated
countervailable subsidy rate for mandatory respondent Trieu Thai that
is not is not zero, de minimis, or based entirely on facts otherwise
available. However, we calculated an individual total net
countervailable subsidy rate based entirely on facts otherwise
available with an adverse inference for mandatory respondent Junma.
Therefore, the only rate that is not zero, de minimis, or based
entirely on facts otherwise available is the rate calculated for Trieu
Thai. Accordingly, we are assigning the rate calculated for Trieu Thai
to all other producers and exporters, pursuant to section
705(c)(5)(A)(i) of the Act.
[[Page 45772]]
Final Determination
Commerce determines that the following estimated net
countervailable subsidy rates exist for the period January 1, 2024,
through December 31, 2024:
------------------------------------------------------------------------
Subsidy rate
Company (percent ad
valorem)
------------------------------------------------------------------------
Junma Phu Tho Co., Ltd.................................. * 165.39
Trieu Thai Son Co., Ltd; Nhat Duy Production and Trading 47.68
Co., Ltd...............................................
All Others.............................................. 47.68
------------------------------------------------------------------------
* Rate is based on facts available with adverse inferences
Disclosure
Commerce intends to disclose its calculations performed to
interested parties in this final determination within five days of its
public announcement, or if there is no public announcement, within five
days of the date of the publication of this notice in the Federal
Register, in accordance with 19 CFR 351.224(b).
Suspension of Liquidation
As a result of our Preliminary Determination, and pursuant to
sections 703(d)(1)(B) and (d)(2) of the Act, we instructed U.S. Customs
and Border Protection (CBP) to collect cash deposits and suspend
liquidation of entries of subject merchandise that were entered, or
withdrawn from warehouse, for consumption on or after January 22, 2026,
the date of publication of the Preliminary Determination in the Federal
Register.\11\ In accordance with section 703(d) of the Act, we
instructed CBP to discontinue the suspension of liquidation of all
entries of subject merchandise entered, or withdrawn from warehouse, on
or after, May 22, 2026, but to continue the suspension of liquidation
of all entries of subject merchandise on or before May 21, 2026.
---------------------------------------------------------------------------
\11\ See Preliminary Determination, 91 FR at 2742.
---------------------------------------------------------------------------
Section 705(c)(4)(B) of the Act provides that, given an affirmative
final determination of critical circumstances, any suspension of
liquidation previously ordered shall apply to unliquidated entries of
merchandise entered, or withdrawn from warehouse, for consumption on or
after the date which is 90 days before the date on which the suspension
of liquidation was first ordered. As explained above, Commerce
determines that critical circumstances exist for imports of subject
merchandise produced and/or exported by Junma but do not exist with
respect to Trieu Thai or all other producers/exporters. Accordingly,
pursuant to section 705(c)(4)(B) of the Act, Commerce will instruct CBP
to suspend liquidation of all appropriate entries from Junma, but not
Trieu Thai or all other producers and exporters, 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 in the
Federal Register.
If the U.S. International Trade Commission (ITC) issues a final
affirmative injury determination, we will issue a CVD order, reinstate
the suspension of liquidation under section 706(a) of the Act, and
require a cash deposit of estimated countervailing duties for entries
of subject merchandise in the amounts indicated above. Pursuant to
section 705(c)(2) of the Act, if the ITC determines that material
injury, or threat of material injury, does not exist, this proceeding
will be terminated, and all estimated duties deposited or securities
posted as a result of the suspension of liquidation will be refunded or
canceled.
ITC Notification
In accordance with section 705(d) of the Act, Commerce will notify
the ITC of its final affirmative determination that countervailable
subsidies are being provided to producers and exporters of plywood from
Vietnam. As Commerce's final determination is affirmative, in
accordance with section 705(b) of the Act, the ITC will determine,
within 45 days, whether the domestic industry in the United States is
materially injured, or threatened with material injury, by reason of
imports of plywood from Vietnam. In addition, we are making available
to the ITC all non-privileged and non-proprietary information in our
files, provided the ITC confirms that it will not disclose such
information, either publicly or under an administrative protective
order (APO), without the written consent of the Assistant Secretary for
Enforcement and Compliance.
If the ITC determines that material injury or threat of material
injury does not exist, this proceeding will be terminated and all cash
deposits will be refunded. If the ITC determines that such injury does
exist, Commerce will issue a CVD order directing CBP to assess, upon
further instruction by Commerce, countervailing duties on all imports
of the subject merchandise that are entered, or withdrawn from
warehouse, for consumption on or after the effective date of the
suspension of liquidation, as discussed above in the ``Suspension of
Liquidation'' section.
Administrative Protective Order
This notice will serve as the final reminder to parties subject to
an APO of their responsibility concerning the destruction of
proprietary information disclosed under APO, in accordance with 19 CFR
351.305(a)(3). Timely written notification of the return/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
This determination is issued and published in accordance with
sections 705(d) and 777(i) of the Act, and 19 CFR 351.210(c).
Dated: July 15, 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
Scope of the Investigation
The merchandise covered by the investigation is hardwood and
decorative plywood, and certain veneered panels as described below.
For purposes of this investigation, hardwood and decorative plywood
is defined as a generally flat, multilayered plywood or other
veneered panel, consisting of two or more layers or plies of wood
veneers in combination with a core or without a core. The veneers
and, if present, the core are glued or otherwise bonded together. A
hardwood and decorative plywood panel must have at least either the
face or back veneer composed of one or more species of hardwood,
softwood, or bamboo, regardless of any surface coverings. Hardwood
and decorative plywood may include products that meet the American
National Standard for Hardwood and
[[Page 45773]]
Decorative Plywood, ANSI/HPVA HP-1-2024 (including any revisions to
that standard).
For purposes of the investigation a ``veneer'' is a slice of
wood regardless of thickness which is cut, sliced or sawed from a
log, bolt, or flitch. The face and back veneers are the outermost
veneer of wood irrespective of additional surface coatings or covers
as described below. The core of hardwood and decorative plywood (for
those products that include a core) consists of the layer or layers
of one or more material(s) that are situated between the face and
back veneers. The core may be composed of a range of materials,
including but not limited to hardwood, softwood, particleboard, or
medium density fiberboard (MDF).
All hardwood and decorative plywood is included within the scope
of the investigation regardless of whether or not the face and/or
back veneers are surface coated or covered and whether or not such
surface coating(s) or covers obscures the grain, textures, or
markings of the wood. Examples of surface coatings and covers
include, but are not limited to: ultra violet light cured
polyurethanes; oil or oil-modified or water-based polyurethanes;
wax; epoxy-ester finishes; moisture-cured urethanes; paints; stains;
paper; aluminum; high pressure laminate; MDF; medium density overlay
(MDO); and phenolic film. Additionally, the face veneer of hardwood
and decorative plywood may be sanded; smoothed or given a
``distressed'' appearance through such methods as hand-scraping or
wire brushing.
All hardwood and decorative plywood is included within the scope
even if it is trimmed; cut-tosize; notched; punched; drilled; or has
undergone other forms of minor processing. All hardwood and
decorative plywood is included within the scope of the
investigation, without regard to dimension (overall thickness,
thickness of face veneer, thickness of back veneer, thickness of
core, thickness of inner veneers, width, or length). However, the
most common panel sizes of hardwood and decorative plywood are 1219
x 1829 mm (48 x 72 inches), 1219 x 2438 mm (48 x 96 inches), and
1219 x 3048 mm (48 x 120 inches). Subject merchandise also includes
hardwood and decorative plywood that has been further processed in a
third country, including but not limited to trimming, cutting,
notching, punching, drilling, or any other processing that would not
otherwise remove the merchandise from the scope of the investigation
if performed in the country of manufacture of the in-scope product.
The scope of the investigation excludes the following items: (1)
structural plywood (also known as ``industrial plywood'' or
``industrial panels'') that (a) is certified, manufactured, and
stamped to meet U.S. Products Standard PS 1-09, PS 2-09, PS-1-22, PS
2-10, or PS 2-18 for Structural Plywood (including any revisions to
that standard or any substantially equivalent international standard
intended for structural plywood), including, but not limited to, the
``bond performance'' requirements and the performance criteria
detailed in U.S. Products Standard PS 1-09, PS 2-09, PS-1-22, PS 2-
10, or PS 2-18 for Structural Plywood (including any revisions to
that standard or any substantially equivalent international standard
intended for structural plywood), and (b) where the relevant
standard identifies core species requirements, has a core made
entirely of one or more of the following wood species: Pseudotsuga
menziesii (Douglas Fir), Larix occidentalis (Western Larch), Tsuga
heterophylla (Western Hemlock), Abies balsamea (Balsam Pine/Balsam
Fir), Abies magnifica (California Red Fir), Abies grandis (Grand
Fir), Abies procera (Noble Fir), Abies amabilis (Pacific Silver
Fir), Abies concolor (White Fir), Abies lasiocarpa (Subalpine Fir),
Picea glauca (White Spruce), Picea engelmannii (Engelmann Spruce),
Picea mariana (Black Spruce), Picea rubens (Red Spruce), Picea
sitchensis (Sitka Spruce), Pinus banksiana (Jack Pine), Pinus taeda
(Loblolly Southern Pine), Pinus palustris (Longleaf Southern Pine),
Pinus echinata (Shortleaf Southern Pine), Pinus elliottii (Slash
Southern Pine), Pinus serotina (Pond Pine), Pinus resinosa (Red
Pine), Pinus virginiana (Virginia Pine), Pinus monticola (Western
White Pine), Picea mariana (Black Spruce), Picea rubens (Red
Spruce), Picea sitchensis (Sitka Spruce), Pinus contorta (Lodgepole
Pine), Pinus strobus (Eastern White Pine), and Pinus lambertiana
(Sugar Pine); (2) products which have a face and back veneer of
cork; (3) hardwood plywood subject to the antidumping and
countervailing duty orders on hardwood plywood from China. See
Certain Hardwood Plywood Products from the People's Republic of
China: Amended Final Determination of Sales at Less Than Fair Value,
and Antidumping Duty Order, 83 FR 504 (January 4, 2018); and Certain
Hardwood Plywood Products from the People's Republic of China:
Countervailing Duty Order, 83 FR 513 (January 4, 2018); (4)
multilayered wood flooring, as described in the antidumping duty and
countervailing duty orders on multilayered wood flooring from China.
See Multilayered Wood Flooring from the People's Republic of China:
Amended Final Determination of Sales at Less Than Fair Value and
Antidumping Duty Order, 76 FR 76690 (December 8, 2011); and
Multilayered Wood Flooring from the People's Republic of China:
Countervailing Duty Order, 76 FR 76693 (December 8, 2011), as
amended by Multilayered Wood Flooring from the People's Republic of
China: Amended Antidumping and Countervailing Orders, 77 FR 5484
(February 3, 2012); (5) multilayered wood flooring with a face
veneer of bamboo or composed entirely of bamboo; (6) plywood which
has a shape or design other than a flat panel, with the exception of
any minor processing described above; (7) products made entirely
from bamboo and adhesives (also known as ``solid bamboo''); and (8)
Phenolic Film Faced Plyform (PFF), also known as Phenolic Surface
Film Plywood (PSF), defined as a panel with an ``Exterior'' or
``Exposure 1'' bond classification as is defined by The Engineered
Wood Association, having an opaque phenolic film layer with a weight
equal to or greater than 90g/m3 permanently bonded on both the face
and back veneers and an opaque, moisture resistant coating applied
to the edges.
Also excluded from the scope of the investigation are wooden
furniture goods that, at the time of importation, are fully
assembled and are ready for their intended uses. Also excluded from
the scope of the investigation is ``ready to assemble'' (RTA)
furniture. RTA furniture is defined as (A) furniture packaged for
sale for ultimate purchase by an end-user that, at the time of
importation, includes (1) all wooden components (in finished form)
required to assemble a finished unit of furniture, (2) all accessory
parts (e.g., screws, washers, dowels, nails, handles, knobs,
adhesive glues) required to assemble a finished unit of furniture,
and (3) instructions providing guidance on the assembly of a
finished unit of furniture; (B) unassembled bathroom vanity
cabinets, having a space for one or more sinks, that are imported
with all unassembled hardwood and hardwood plywood components that
have been cut-to-final dimensional component shape/size, painted or
stained prior to importation, and stacked within a singled shipping
package, except for furniture feet which may be packed and shipped
separately; or (C) unassembled bathroom vanity linen closets that
are imported with all unassembled hardwood and hardwood plywood
components that have been cut-to-final dimensional shape/size,
painted or stained prior to importation, and stacked within a single
shipping package, except for furniture feet which may be packed and
shipped separately.
Also excluded from the scope of the investigation are kitchen
cabinets that, at the time of importation, are fully assembled and
are ready for their intended uses. Also excluded from the scope of
the investigation are RTA kitchen cabinets. RTA kitchen cabinets are
defined as kitchen cabinets packaged for sale for ultimate purchase
by an end-user that, at the time of importation, includes: (1) all
wooden components (in finished form) required to assemble a finished
unit of cabinetry; (2) all accessory parts (e.g., screws, washers,
dowels, nails, handles, knobs, hooks, adhesive glues) required to
assemble a finished unit of cabinetry; and (3) instructions
providing guidance on the assembly of a finished unit of cabinetry.
Excluded from the scope of the investigation are finished table
tops, which are table tops imported in finished form with pre-cut or
drilled openings to attach the underframe or legs. The table tops
are ready for use at the time of import and require no further
finishing or processing. Excluded from the scope of the
investigation are finished countertops that are imported in finished
form and require no further finishing or manufacturing. Also
excluded from the scope of the investigation are laminated veneer
lumber (``LVL'') door and window components with (1) a maximum width
of 44 millimeters, a thickness from 30 millimeters to 72
millimeters, and a length of less than 2413 millimeters, (2) water
boiling point exterior adhesive, (3) a modulus of elasticity of
1,500,000 pounds per square inch or higher, (4) finger-jointed or
lap-jointed core veneer with all layers oriented so that the grain
is running parallel or with no more than 3 dispersed layers of
veneer
[[Page 45774]]
oriented with the grain running perpendicular to the other layers;
and (5) top layer machined with a curved edge and one or more
profile channels throughout.
Also excluded from the scope of this investigation are certain
door stiles and rails made of LVL that have a width not to exceed 50
millimeters, a thickness not to exceed 50 millimeters, and a length
of less than 2,450 millimeters.
Also excluded from the scope of this investigation are finished
two-ply products that are made of one ply of wood veneer and one ply
of a non-wood veneer material and the two-ply product cannot be
glued or otherwise adhered to additional plies or that are made of
two plies of wood veneer and have undergone staining, cutting,
notching, punching, drilling, or other processing on the surface of
the veneer such that the two-ply product cannot be glued or
otherwise adhered to additional plies.
Imports of hardwood and decorative plywood are primarily entered
under the following HTSUS numbers: 4412.10.0500; 4412.31.0520;
4412.31.0540; 4412.31.0560; 4412.31.0620; 4412.31.0640;
4412.31.0660; 4412.31.2510; 4412.31.2520; 4412.31.2610;
4412.31.2620; 4412.31.4040; 4412.31.4050; 4412.31.4060;
4412.31.4070; 4412.31.4080; 4412.31.4140; 4412.31.4150;
4412.31.4155; 4412.31.4160; 4412.31.4165; 4412.31.4180;
4412.31.4200; 4412.31.4500; 4412.31.4850; 4412.31.4860;
4412.31.4863; 4412.31.4865; 4412.31.4866; 4412.31.4869;
4412.31.4875; 4412.31.4880; 4412.31.5130; 4412.31.5135;
4412.31.5150; 4412.31.5155; 4412.31.5160; 4412.31.5165;
4412.31.5170; 4412.31.5175; 4412.31.5235; 4412.31.5255;
4412.31.5260; 4412.31.5262; 4412.31.5264; 4412.31.5265;
4412.31.5266; 4412.31.5268; 4412.31.5270; 4412.31.5275;
4412.31.6000; 4412.31.6100; 4412.31.9100; 4412.31.9200;
4412.32.0520; 4412.32.0540; 4412.32.0560; 4412.32.0570;
4412.32.0620; 4412.32.0640; 4412.32.0670; 4412.32.2510;
4412.32.2520; 4412.32.2530; 4412.32.2610; 4412.32.2630;
4412.32.3130; 4412.32.3135; 4412.32.3140; 4412.32.3150;
4412.32.3155; 4412.32.3160; 4412.32.3165; 4412.32.3170;
4412.32.3175; 4412.32.3185; 4412.32.3235; 4412.32.3255;
4412.32.3265; 4412.32.3275; 4412.32.3285; 4412.32.5600;
4412.32.5700; 4412.33.0620; 4412.33.0640; 4412.33.0670;
4412.33.2630; 4412.33.3235; 4412.33.3255; 4412.33.3265;
4412.33.3275; 4412.33.3285; 4412.33.5700; 4412.34.2600;
4412.34.3235; 4412.34.3255; 4412.34.3265; 4412.34.3275;
4412.34.3285; 4412.34.5700; 4412.39.4051; 4412.39.4052;
4412.39.4059; 4412.39.4061; 4412.39.4062; 4412.39.4069;
4412.39.5050; 4412.41.0000; 4412.42.0000; 4412.51.1030;
4412.51.1050; 4412.51.3111; 4412.51.3121; 4412.51.3141;
4412.51.3161; 4412.51.3175; 4412.51.4100; 4412.52.1030;
4412.52.1050; 4412.52.3121; 4412.52.3161; 4412.52.3175;
4412.52.4100; 4412.91.0600; 4412.91.1020; 4412.91.1030;
4412.91.1040; 4412.91.3110; 4412.91.3120; 4412.91.3130;
4412.91.3140; 4412.91.3150; 4412.91.3160; 4412.91.3170;
4412.91.4100; 4412.92.0700; 4412.92.1120; 4412.92.1130;
4412.92.1140; 4412.92.3120; 4412.92.3150; 4412.92.3160;
4412.92.3170; 4412.92.4200; 4412.94.1020; 4412.94.1030;
4412.94.1040; 4412.94.1050; 4412.94.3110; 4412.94.3111;
4412.94.3120; 4412.94.3121; 4412.94.3130; 4412.94.3131;
4412.94.3140; 4412.94.3141; 4412.94.3150; 4412.94.3160;
4412.94.3161; 4412.94.3170; 4412.94.3171; 4412.94.3175;
4412.94.4100; 4412.99.0600; 4412.99.1020; 4412.99.1030;
4412.99.1040; 4412.99.3110; 4412.99.3120; 4412.99.3130;
4412.99.3140; 4412.99.3150; 4412.99.3160; 4412.99.3170;
4412.99.4100; 4412.99.5100; 4412.99.5115; 4412.99.5701; and
4412.99.5710.
Imports of hardwood and decorative plywood may also enter under
HTSUS subheadings 4412.10.9000; 4412.94.5100; 4412.94.9500;
4412.99.6000; 4412.99.7000; 4412.99.8000; 4412.99.9000;
4412.99.9500; 9403.90.7005; 9403.90.7010; and 9403.90.7080. The
HTSUS codes are provided for the convenience of the U.S. government
and customs purposes, and do not define the scope of the
investigation. The written description of the merchandise under
investigation is dispositive.
Appendix II
List of Topics Discussed in the Issues and Decision Memorandum
I. Summary
II. Background
III. Changes Since the Preliminary Determination and Post-
Preliminary Analysis
IV. Critical Circumstances Determination
V. Use of Facts Otherwise Available and Application of Adverse
Inferences
VI. Calculation of the All-Others Rate
VII. Subsidies Valuation Information
VIII. Interest Rate, Discount Rate, and Benchmarks
IX. Analysis of Programs
X. Discussion of the Issues
Comment 1: Whether Commerce Should Apply Adverse Facts Available
to Junma
Comment 2: Whether Commerce's Verification Report Reflects the
Verification at Junma
Comment 3: Whether Commerce Should Countervail Loans Under the
Preferential Lending to Exporters Program by State-Owned Commercial
Banks
Comment 4: Whether Commerce's Application of Facts Available to
the Provision of Input Less-Than-Adequate Remuneration (LTAR)
Programs is Warranted
Comment 5: Whether Commerce Should Accept Junma's Sales
Denominators
Comment 6: Whether Commerce Should Accept Junma's Input Purchase
Data and Reporting of Unused Programs
Comment 7: Whether Commerce Should Countervail the Government of
China's Provision of Veneers for LTAR Program
Comment 8: Whether Commerce Correctly Calculated the Subsidy
Under the Industrial Promotion Grant Under Decree 45/2012
Comment 9: Whether Commerce Should Modify Certain Benchmarks for
the Final Determination
Comment 10: Whether Commerce Should Reject One of Trieu Thai's
Corrections from Verification
Comment 11: Whether Commerce Used the Correct Conversion in the
GOV's Provision of Veneers for LTAR
XI. Recommendation
[FR Doc. 2026-14613 Filed 7-20-26; 8:45 am]
BILLING CODE 3510-DS-P