[Federal Register Volume 91, Number 138 (Tuesday, July 21, 2026)]
[Notices]
[Pages 45782-45787]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-14614]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-552-851]


Hardwood and Decorative Plywood from the Socialist Republic of 
Vietnam: Final Affirmative Determination of Sales at Less Than Fair 
Value and Final Negative Determination of Critical Circumstances

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
hardwood and decorative plywood (plywood) from the Socialist Republic 
of Vietnam (Vietnam) 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, 2024, through March 31, 2025.

DATES: Applicable July 21, 2026.

FOR FURTHER INFORMATION CONTACT: Kabir Archuletta and Robert Shore, AD/
CVD Operations, Office V, Enforcement and Compliance, International 
Trade Administration, U.S. Department of Commerce, 1401 Constitution 
Avenue NW, Washington, DC 20230; telephone: (202) 482-2593 and (202) 
482-3261, respectively.

SUPPLEMENTARY INFORMATION:

Background

    On March 2, 2026, Commerce published in the Federal Register its 
preliminary affirmative determination in the LFTV investigation of 
plywood from Vietnam, in which Commerce also postponed the final 
determination until July 15, 2026.\1\ In May 2026, Commerce issued a 
post-preliminary analysis in which we computed a post-preliminary 
dumping margin for Nhat Duy Production and Trading Co., Ltd./Trieu Thai 
Son Co., Ltd. (collectively, Trieu Thai) based on additional 
information submitted in its supplemental questionnaire responses.\2\ 
We invited interested parties to comment on the

[[Page 45783]]

Preliminary Determination and post-preliminary analysis.\3\
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    \1\ See Hardwood and Decorative Plywood from the Socialist 
Republic of China: 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) (Preliminary 
Determination), and accompanying Preliminary Decision Memorandum 
(PDM).
    \2\ See Memorandum, ``Post-Preliminary Analysis for the 
Affirmative Determination in the Less-Than-Fair-Value Investigation 
of Hardwood and Decorative Plywood from the Socialist Republic of 
Vietnam,'' dated May 13, 2026.
    \3\ See Preliminary Determination, 91 FR at 10062-63; and 
Memorandum, ``Less-Than-Fair-Value Investigation of Hardwood and 
Decorative Plywood from the Socialist Republic of Vietnam: 
Establishment of Briefing Schedule,'' dated May 14, 2026.
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    A summary of the events that occurred since the Preliminary 
Determination, as well as a full discussion of the issues raised by 
parties for this final determination, may be found in the Issues and 
Decision Memorandum.\4\ The Issues and Decision Memorandum is a public 
document and is made available to the public via Enforcement and 
Compliance's Antidumping and Countervailing Duty Centralized Electronic 
Service System, which 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/frnotices.
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    \4\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Affirmative Determination in the Less-Than-Fair-Value 
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).
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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.
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    \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).
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Verification

    As provided in section 782(i) of the Tariff Act of 1930, as amended 
(the Act), in June 2026, Commerce verified the sales and factors of 
production information submitted by Nhat Duy Production and Trading 
Co., Ltd./Trieu Thai Son Co., Ltd. (collectively, Trieu Thai) \8\ for 
use in our final determination. We used standard verification 
procedures, including an examination of relevant sales and accounting 
records, and original source documents provided by Trieu Thai.\9\
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    \8\ In the Preliminary Determination, Commerce determined that 
Nhat Duy Production and Trading Co., Ltd. and Trieu Thai Son Co., 
Ltd. are a single entity, and no party commented on this finding. 
Accordingly, we continue to treat these companies as a single entity 
for this final determination. See Preliminary Determination PDM at 
11.
    \9\ See Memoranda, ``Verification of the Response of Trieu Thai 
Son Co., Ltd. in the Less-Than-Fair Value Investigation of Hardwood 
and Decorative Plywood from the Socialist Republic of Vietnam,'' 
dated June 16, 2026; and ``Verification of the Responses of Nhat Duy 
Production and Trading Co., Ltd. in the Less-Than-Fair Value 
Investigation of Hardwood and Decorative from the Socialist Republic 
of Vietnam,'' dated June 17, 2026.
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Analysis of Comments Received

    All issues raised in the case and rebuttal briefs submitted by 
interested parties in this investigation are addressed in the Issues 
and Decision Memorandum. For a list of the issues raised by interested 
parties and addressed in the Issues and Decision Memorandum, see 
Appendix II to this notice.

Changes Since the Preliminary Determination and Post-Preliminary 
Analysis

    Based on Commerce's analysis of the comments received and findings 
at verification, we made certain changes since the Preliminary 
Determination and post-preliminary analysis. For a discussion of these 
changes, see the Issues and Decision Memorandum.

Negative Determination of Critical Circumstances

    In accordance with section 733(e)(1) of the Act and 19 CFR 351.206, 
we preliminarily determined that critical circumstances did not exist 
with respect to imports of plywood from Vietnam because the conditions 
set forth in section 773(e)(1)(B) of the Act had not been met (i.e., 
U.S. imports did not increase by 15 percent from the base to the 
comparison period).\10\ We received no comments on this finding. 
Accordingly, pursuant to section 735(a)(3) of the Act, we find that 
critical circumstances do not exist with respect to imports of plywood 
from Vietnam.
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    \10\ See Preliminary Determination, 91 FR at 10060.
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Separate Rates and the Vietnam-Wide Entity

    We found that 52 companies, including the two mandatory respondents 
(i.e., Junma Phu Tho Co., Ltd. and Trieu Thai), were eligible for a 
separate rate in the Preliminary Determination.\11\ No party commented 
on these determinations. Therefore, we continue to find that Junma, 
Trieu Thai, and the other 50 non-individually examined companies 
qualify for a separate rate in this investigation.
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    \11\ See Preliminary Determination PDM at 14-15.
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    In the Preliminary Determination, we assigned the estimated 
weighted-average dumping margin calculated for Trieu Thai as the 
estimated weighted-average dumping margin for the companies eligible 
for a separate rate because it was the only calculated rate in this 
investigation which was not zero, de minimis, or based entirely on 
facts available.\12\ We received comments from interested parties with 
respect to the determination of this separate rate. For this final 
determination, we continue to assign the estimated weighted-average 
dumping margin calculated for Trieu Thai as the estimated weighted-
average dumping margin for the companies eligible for a separate rate. 
For further discussion of the separate rate, see Comment 3 in the 
Issues and Decision Memorandum.\13\
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    \12\ See Preliminary Determination, 91 FR at 10061.
    \13\ See also Preliminary Determination PDM at 11-15.
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    Additionally, because we preliminarily did not find that the 
Vietnam-wide entity failed to cooperate in this investigation, we 
assigned the estimated weighted-average dumping margin calculated for 
Trieu Thai as the estimated weighted-average dumping margin for the 
Vietnam-wide entity.\14\ No party commented on our preliminary finding 
with respect to the Vietnam-wide entity. Therefore, we also continue to 
assign the estimated weighted-average dumping margin calculated for 
Trieu Thai to the Vietnam-wide entity.
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    \14\ See Preliminary Determination, 91 FR at 10060-63.
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Combination Rates

    Consistent with the Initiation Notice,\15\ the Preliminary

[[Page 45784]]

Determination, and Policy Bulletin 05.1,\16\ Commerce determined 
producer/exporter combination rates for companies eligible for a 
separate rate.\17\
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    \15\ See Initiation Notice, 90 FR at 25217.
    \16\ See Enforcement and Compliance's Policy Bulletin No. 05.1, 
regarding, ``Separate-Rates Practice and Application of Combination 
Rates in Antidumping Investigations involving Non-Market Economy 
Countries,'' dated April 5, 2005 (Policy Bulletin 05.1), available 
on Commerce's website at https://enforcement.trade.gov/policy/bull05-1.pdf.
    \17\ See Preliminary Determination PDM at 14.
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Final Determination

    Commerce determines that the following estimated weighted-average 
dumping margins exist:

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                                                                                                   Cash deposit
                                                                                     Weighted-         rate
                                                                                      average      (adjusted for
                Producer                                 Exporter                     dumping         subsidy
                                                                                      margin         offsets)
                                                                                     (percent)       (percent)
----------------------------------------------------------------------------------------------------------------
Junma Phu Tho Co., Ltd.................  Junma Phu Tho Co., Ltd.................           90.12           84.95
Nhat Duy Production and Trading Co.,     Nhat Duy Production and Trading Co.,              90.12           84.95
 Ltd./Trieu Thai Son Co., Ltd..           Ltd./Trieu Thai Son Co., Ltd..
186 Yen Bai Producing and Trading Co.,   186 Yen Bai Producing and Trading Co.,            90.12           84.95
 Ltd..                                    Ltd..
A-One Timber Co., JSC..................  A-One Timber Co., JSC..................           90.12           84.95
An An Plywood Joint Stock Company......  An An Plywood Joint Stock Company......           90.12           84.95
Chien Linh Ngan Trading and              An My Packaging Production Limited                90.12           84.95
 Manufacturing Company Limited.           Liability Company.
Ly Hai Linh Company Limited............  An My Packaging Production Limited                90.12           84.95
                                          Liability Company.
Benchmark Industries Company Limited...  Benchmark Industries Company Limited...           90.12           84.95
Bison Advance Technology Panel Joint     Bison Advance Technology Panel Joint              90.12           84.95
 Stock Company.                           Stock Company.
C-Holding Wood Company Limited.........  C-Holding Wood Company Limited.........           90.12           84.95
Country Wood Furniture Industries Co.,   Country Wood Furniture Industries Co.,            90.12           84.95
 Ltd..                                    Ltd..
Phuc Khanh Construction Investment and   Dai Hong Phat International Trading               90.12           84.95
 Trading Joint Stock Company.             Company Limited.
Shuang Yuan Plywood Manufacturing        Dai Hong Phat International Trading               90.12           84.95
 Company Limited.                         Company Limited.
Viet Phat Export Company Limited.......  Dai Hong Phat International Trading               90.12           84.95
                                          Company Limited.
Viet Nam Vinh Phu Wood Company Limited.  Dai Hong Phat International Trading               90.12           84.95
                                          Company Limited.
Eagle Industries Company Limited.......  Eagle Industries Company Limited.......           90.12           84.95
Fulin Wood Import Export Company         Fulin Wood Import Export Company                  90.12           84.95
 Limited.                                 Limited.
Greatwood Hung Yen Joint Stock Company.  Greatwood Hung Yen Joint Stock Company.           90.12           84.95
Greatwood Joint Stock Company..........  Greatwood Joint Stock Company..........           90.12           84.95
Guanyue Wood Co., Ltd..................  Guanyue Wood Co., Ltd..................           90.12           84.95
Quang Minh Industrial Development        Hanbao Industry & Trade Co., Ltd.......           90.12           84.95
 Company Limited.
Viet North Import Export Trading         HLC Vietnam Joint Stock Company........           90.12           84.95
 Company Limited.
HMTD Plywood Company Limited...........  HMTD Plywood Company Limited...........           90.12           84.95
Hoang Gia Yen Bai Company Limited......  Hoang Gia Yen Bai Company Limited......           90.12           84.95
Huiling Wood Products (Vietnam) Co.,     Huiling Wood Products (Vietnam) Co.,              90.12           84.95
 Ltd..                                    Ltd..
Due Tri Wood Co., Ltd..................  Hukon International (Vietnam) Co., Ltd.           90.12           84.95
Eastmark Plywood Company Limited.......  Hukon International (Vietnam) Co., Ltd.           90.12           84.95
Greenwood Company Limited..............  Hukon International (Vietnam) Co., Ltd.           90.12           84.95
Guan Wei Wood (Vietnam) Company Limited  Hukon International (Vietnam) Co., Ltd.           90.12           84.95
Kangda Board (Vietnam) Co., Ltd........  Kangda Board (Vietnam) Co., Ltd........           90.12           84.95
Kim Gia Trading and Manufacturing Joint  KG Vina Plywood Trading and Import                90.12           84.95
 Stock Company.                           Export Company Limited.
Minh Long DV TM Joint Stock Company....  KG Vina Plywood Trading and Import                90.12           84.95
                                          Export Company Limited.
Truong Minh Dat One Member Trading       KG Vina Plywood Trading and Import                90.12           84.95
 Company Limited.                         Export Company Limited.
Lam Viet Joint Stock Company...........  Lam Viet Joint Stock Company...........           90.12           84.95
Long Viet Plywood Technology Joint       Long Viet Plywood Technology Joint                90.12           84.95
 Stock Company.                           Stock Company.
MGM Plywood Company Limited............  MGM Plywood Company Limited............           90.12           84.95
Dinh Ngoc Phat Joint Stock Company.....  Millennium Furniture Co., Ltd..........           90.12           84.95
Huy Khanh Co., Ltd.....................  Millennium Furniture Co., Ltd..........           90.12           84.95
My Hanh Wood Processing Company Limited  Millennium Furniture Co., Ltd..........           90.12           84.95
Thang Long Urban Development and         Millennium Furniture Co., Ltd..........           90.12           84.95
 Construction Investment JSC.
Woodsland Joint Stock Company..........  Millennium Furniture Co., Ltd..........           90.12           84.95
Zhong Sheng Wood Company Limited.......  Millennium Furniture Co., Ltd..........           90.12           84.95
Minh Long DV TM Joint Stock Company....  Minh Long DV TM Joint Stock Company....           90.12           84.95
Nam Huy Trading Limited Company........  Nam Huy Trading Limited Company........           90.12           84.95
Nam Tien Production and Export Co.,      Nam Tien Production and Export Co.,               90.12           84.95
 Ltd..                                    Ltd..
Nhung Xuong Company Limited............  Nhung Xuong Company Limited............           90.12           84.95
NN Co., Ltd............................  NN Co., Ltd............................           90.12           84.95
Hong Ngoc Production and Trading         Oilriver International Limited.........           90.12           84.95
 Company Limited.
Vietnam Honglin Building Materials       Oilriver International Limited.........           90.12           84.95
 Company Limited.
Phu Thai Dong Nai Company Limited......  Phu Thai Dong Nai Company Limited......           90.12           84.95

[[Page 45785]]

 
Phuc Khanh Construction Investment and   Phuc Khanh Construction Investment and            90.12           84.95
 Trading Joint Stock Company.             Trading Joint Stock Company.
New Create Plywood Company Limited.....  Sagacity Sailing Industry Co., Ltd.....           90.12           84.95
Tekcom Corporation.....................  Tekcom Corporation.....................           90.12           84.95
Thai Hoang Trading and Construction JSC  Thai Hoang Trading and Construction JSC           90.12           84.95
Thanh An Wood Production Joint Stock     Thanh An Wood Production Joint Stock              90.12           84.95
 Company.                                 Company.
Thanh Truc Manufacture and Trading       Thanh Truc Manufacture and Trading                90.12           84.95
 Company Limited.                         Company Limited.
Tien Dat Furniture Corporation.........  Tien Dat Furniture Corporation.........           90.12           84.95
Tinh Bao Wood Company Limited..........  Tinh Bao Wood Company Limited..........           90.12           84.95
Viet Bac Plywood Limited Liability       Viet Bac Plywood Limited Liability                90.12           84.95
 Company.                                 Company.
Viet Genius Production Trading Company   Viet Genius Production Trading Company            90.12           84.95
 Limited.                                 Limited.
Viet Nam My Gia Wood Company Limited...  Viet Nam My Gia Wood Company Limited...           90.12           84.95
Viet Nam Woodbest Company Limited......  Viet Nam Woodbest Company Limited......           90.12           84.95
Viet Wood Production and Trading         Viet Wood Production and Trading                  90.12           84.95
 Company Limited.                         Company Limited.
Dinh Ngoc Phat Joint Stock Company.....  Wanek Furniture Co., Ltd...............           90.12           84.95
Huy Khanh Co., Ltd.....................  Wanek Furniture Co., Ltd...............           90.12           84.95
My Hanh Wood Processing Company Limited  Wanek Furniture Co., Ltd...............           90.12           84.95
Thang Long Urban Development and         Wanek Furniture Co., Ltd...............           90.12           84.95
 Construction Investment JSC.
Woodsland Joint Stock Company..........  Wanek Furniture Co., Ltd...............           90.12           84.95
Zhong Sheng Wood Company Limited.......  Wanek Furniture Co., Ltd...............           90.12           84.95
Western Hanoi H2H Forest Products Joint  Western Hanoi H2H Forest Products Joint           90.12           84.95
 Stock Company.                           Stock Company.
Woodsland Joint Stock Company..........  Woodsland Joint Stock Company..........           90.12           84.95
Yen Bai Plywood Company Limited........  Yen Bai Plywood Company Limited........           90.12           84.95
Vietnam-Wide Entity....................  .......................................           90.12           84.95
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Disclosure

    We intend to disclose the calculations and analysis 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).

Continuation of Suspension of Liquidation

    In accordance with section 735(c)(1)(B) of the Act, we will 
instruct U.S. Customs and Border Protection (CBP) to continue to 
suspend liquidation of all appropriate entries of subject merchandise, 
as described in Appendix I of this notice, which are entered, or 
withdrawn from warehouse, for consumption on or after March 2, 2026, 
the date of publication of the Preliminary Determination in the Federal 
Register.
    Pursuant to section 735(c)(1)(B)(ii) of the Act and 19 CFR 
351.210(d), Commerce will instruct CBP to require the following cash 
deposits of estimated antidumping duties for all appropriate entries: 
(1) for the producer/exporter combinations listed in the table above, 
the applicable cash deposit rate will be equal to the estimated 
weighted-average dumping margin listed in the table for that 
combination, adjusted for subsidy offsets, if appropriate; (2) for all 
combinations of Vietnamese producers/exporters of the merchandise under 
consideration that have not established eligibility for separate rates, 
the cash deposit rate will be equal to the estimated weighted-average 
dumping margin established for the Vietnam-wide entity, adjusted for 
subsidy offsets if appropriate; and (3) for all third country exporters 
of merchandise under consideration not listed in the table above, the 
cash deposit rate is the cash deposit rate applicable to the Vietnam 
producer/exporter combination (or Vietnam-wide entity) that supplied 
that third county exporter or, if the producer/exporter combination 
does not have its own rate, the cash deposit will be the cash deposit 
rate for the Vietnam-wide entity. These suspension of liquidation 
instructions and cash deposit requirements will remain in effect until 
further notice.
    To determine the cash deposit rate, Commerce normally adjusts the 
estimated weighted-average dumping margin by the amount of domestic 
pass-through and export subsidies countervailed in a companion 
countervailing duty (CVD) proceeding, when CVD provisional measures are 
in effect. Accordingly, where Commerce has made a final affirmative 
determination for domestic pass-through or export subsidies, Commerce 
offsets the estimated weighted-average dumping margin by the 
appropriate CVD rate. Commerce has continued to adjust the cash deposit 
rate for export subsidies found in the companion CVD investigation by 
the appropriate export subsidy rate; however, the suspension of 
liquidation of provisional measures in the companion CVD case has been 
discontinued.\18\ Therefore, we are not instructing CBP to collect cash 
deposits based on the adjusted estimated weighted-average dumping 
margin for export subsidies at this time.\19\ If the U.S. International 
Trade Commission (ITC) makes a final affirmative determination of 
injury due to both dumping and subsidies, then the cash deposit rate 
will be revised effective on the date of publication of the ITC's final 
affirmative determination in the Federal Register to be the company-
specific

[[Page 45786]]

estimated weighted-average dumping margin adjusted for export 
subsidies.
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    \18\ 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); see 
also section 703(d) of the Act, which states that the provisional 
measures may not be in effect for more than four months, which in 
the companion CVD case is 120 days after the publication of the 
preliminary determination, or May 22, 2026.
    \19\ Id.
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ITC Notification

    In accordance with section 735(d) of the Act, we will notify the 
ITC of our final affirmative determination of sales at LTFV. Because 
Commerce's final determination is affirmative, in accordance with 
section 735(b)(2) 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. If the ITC determines that material injury or 
threat of material injury does not exist, the proceeding will be 
terminated and all cash deposits will be refunded or canceled, and 
suspension of liquidation will be lifted. If the ITC determines that 
such injury does exist, Commerce will issue an antidumping duty order 
directing CBP to assess, upon further instruction by Commerce, 
antidumping 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 section, ``Continuation of Suspension of Liquidation.''

Administrative Protective Order (APO)

    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 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 which is subject to sanction.

Notification to Interested Parties

    This determination and notice are issued and published pursuant to 
sections 735(d) and 777(i)(1) 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 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-to-size; 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 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

[[Page 45787]]

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 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. Discussion of the Issues
    Comment 1: Calculation of a Final Rate for Junma
    Comment 2: Selection of a Final Rate for Junma
    Comment 3: Rate Assigned to the Separate Rate Companies
    Comment 4: Economic Comparability of the Philippines to Vietnam
    Comment 5: Selection of the Primary Surrogate Country
    Comment 6: Selection of Surrogate Values (SVs) for Certain 
Factors of Production (FOPs)
    Comment 7: Other SV Issues
V. Recommendation

[FR Doc. 2026-14614 Filed 7-20-26; 8:45 am]
BILLING CODE 3510-DS-P