Notice2025-05749

Certain Epoxy Resins From India: Final Affirmative Countervailing Duty Determination

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
April 3, 2025

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

The U.S. Department of Commerce (Commerce) determines that countervailable subsidies are being provided to producers and exporters of certain epoxy resins (epoxy resins) from India. The period of investigation (POI) is January 1, 2023, through December 31, 2023.

Full Text

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<title>Federal Register, Volume 90 Issue 63 (Thursday, April 3, 2025)</title>
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[Federal Register Volume 90, Number 63 (Thursday, April 3, 2025)]
[Notices]
[Pages 14636-14639]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05749]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-533-927]


Certain Epoxy Resins From India: Final Affirmative Countervailing 
Duty Determination

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 certain epoxy resins (epoxy resins) from India. The period of 
investigation (POI) is January 1, 2023, through December 31, 2023.

DATES: Applicable April 3, 2025.

FOR FURTHER INFORMATION CONTACT: Eliza DeLong or Colin Thrasher, 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) 482-3878 or (202) 482-6458, 
respectively.

SUPPLEMENTARY INFORMATION:

Background

    On September 13, 2024, Commerce published the Preliminary 
Determination in this investigation in the Federal Register.\1\ On 
January 3, 2025, Commerce issued its Post Preliminary Analysis.\2\
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    \1\ See Certain Epoxy Resins from India: Preliminary Affirmative 
Countervailing Duty Determination and Alignment of Final 
Determination with Final Antidumping Duty Determination, 89 FR 74889 
(September 13, 2024) (Preliminary Determination), and accompanying 
Preliminary Decision Memorandum (PDM).
    \2\ See Memorandum, ``Post-Preliminary Analysis,'' dated January 
3, 2025 (Post-Preliminary Analysis).

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[[Page 14637]]

    For a complete description of the events that followed the 
Preliminary Determination, see the Issues and Decision Memorandum.\3\ 
The Issues and Decision Memorandum is a public document and is on file 
electronically via Enforcement and Compliance's Antidumping and 
Countervailing Duty Centralized Electronic Service System (ACCESS). 
ACCESS is available to registered users at <a href="https://access.trade.gov">https://access.trade.gov</a>. In 
addition, a complete version of the Issues and Decision Memorandum can 
be accessed directly at <a href="https://access.trade.gov/public/FRNoticesListLayout.aspx">https://access.trade.gov/public/FRNoticesListLayout.aspx</a>.
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    \3\ See Memorandum, ``Issue and Decision Memorandum for the 
Final Affirmative Determination of the Countervailing Duty 
Investigation of Certain Epoxy Resins from India,'' 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 are epoxy resins from 
India. For a complete description of the scope of investigation, see 
Appendix I.

Scope Comments

    During the course of this investigation, Commerce received scope 
comments from interested parties. Commerce issued a Preliminary Scope 
Decision Memorandum to address these comments and set aside a period of 
time for parties to address scope issues in scope-specific case and 
rebuttal briefs.\4\ Between February 2025 and March 2025, Commerce 
received scope-specific case and rebuttal briefs from interested 
parties.\5\ We made changes to the scope of the investigation from the 
scope published in the Preliminary Determination, as noted in Appendix 
I.\6\
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    \4\ See Memorandum, ``Preliminary Scope Decision Memorandum,'' 
dated November 6, 2024 (Preliminary Scope Decision Memorandum).
    \5\ See Petitioner's Letter, ``Case Brief on Scope Issues,'' 
dated February 28, 2025; The Sherwin-Williams Company's Letter, 
``Scope Case Brief on Behalf of Sherwin-Williams,'' dated February 
28, 2025; PPG Industries, Inc.'s Letter, ``Scope Case Brief of PPG 
Industries, Inc.,'' dated February 28, 2025; Petitioner's Letter, 
``Petitioner's Letter in Lieu of Rebuttal Brief on Scope Issues,'' 
dated March 5, 2025; PPG Industries' Letter, ``Rebuttal Scope Case 
Brief of PPG Industries, Inc.,'' dated March 5, 2025; and Sherwin-
Williams' Letter, ``Scope Rebuttal Brief on Behalf of Sherwin 
Williams,'' dated March 5, 2025.
    \6\ See Memorandum, ``Final Scope Decision Memorandum,'' dated 
concurrently with this notice.
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Verification

    As provided in section 782(i) of the Tariff Act of 1930, as amended 
(the Act), in November 2024, Commerce conducted verifications of the 
information reported by Atul Limited (Atul) and the Government of India 
(GOI) for use in our final determination. We used standard verification 
procedures, including an examination of relevant account records and 
original source documents provided by Atul and the GOI.\7\
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    \7\ See Memoranda, ``Verification of the Government of India 
Questionnaire Responses,'' dated January 14, 2025; and 
``Verification of Atul Limited Questionnaire Responses,'' dated 
January 14, 2025.
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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 interested parties 
in this investigation are discussed in the Issues and Decision 
Memorandum. For a complete 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.\8\ For a full 
description of the methodology underlying our final determination, see 
the Issues and Decision Memorandum.
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    \8\ 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.
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    In making this final determination, Commerce relied, in part, on 
facts otherwise available, with adverse inferences (AFA), pursuant to 
sections 776(a) and (b) of the Act. For a full discussion of our 
methodology, including our application of AFA, see the Preliminary 
Determination,\9\ and the Issues and Decision Memorandum.
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    \9\ See Preliminary Determination PDM at 8-32.
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Changes Since the Preliminary Determination

    Based on our review of the information examined at verification and 
analysis of the comments received from interested parties, we made 
certain changes to the countervailable subsidy rate calculations for 
Atul which, in turn, impacted the rates assigned to Champion Advanced 
Materials (Champion) and all other producers/exporters, including the 
addition of subsidy programs included in the Post-Preliminary Analysis. 
For a discussion of these changes, see the Issues and Decision 
Memorandum.

All-Others Rate

    In accordance with section 705(c)(1)(B)(i) of the Act, we 
calculated an individual estimated countervailable subsidy rate for one 
of the mandatory respondents, Atul. 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 rates that are zero, 
de minimis, or determined entirely under section 776 of the Act.
    In this investigation, we are assigning a rate based entirely on 
AFA to Champion. Therefore, the only rate that is not zero, de minimis, 
or based entirely on AFA is the rate calculated for Atul. Consequently, 
we have also assigned the rate calculated for Atul as the rate for all-
other producers and exporters.

Final Determination

    Commerce determines that the following estimated net 
countervailable subsidy rates exist for the period January 1, 2023, 
through December 31, 2023:

------------------------------------------------------------------------
                                                           Subsidy rate
                         Company                            (percent ad
                                                             valorem)
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Atul Limited............................................           10.66
Champion Advanced Materials *...........................        * 103.72
All Others..............................................           10.66
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* Rate 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, Commerce instructed U.S. 
Customs and Border Protection (CBP) to collect cash deposits and 
suspend liquidation of entries of subject merchandise from India that 
were entered, or withdrawn from warehouse, for consumption on or after 
September 13, 2024, the date of publication of the Preliminary

[[Page 14638]]

Determination in the Federal Register.\10\ 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 January 11, 2025, but to continue the 
suspension of liquidation of all entries of subject merchandise on or 
before January 10, 2025.
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    \10\ See Preliminary Determination, 89 FR at 74890.
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    If the U.S. International Trade Commission (ITC) issues a final 
affirmative injury determination, we will issue a countervailing duty 
(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 cancelled.

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 epoxy resins 
from India. 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 
import of epoxy resins from India. 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 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, 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 (APO)

    This notice will serve as the only reminder to parties subject to 
the 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 pursuant to sections 
705(d) and 777(i) of the Act, and 19 CFR 351.210(c).

    Dated: March 28, 2025.
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 subject to this investigation is fully or 
partially uncured epoxy resins, also known as epoxide resins, 
polyepoxides, oxirane resins, ethoxyline resins, diglycidyl ether of 
bisphenol, (chloromethyl) oxirane, or aromatic diglycidyl, which are 
polymers or prepolymers containing epoxy groups (i.e., three-
membered ring structures comprised of two carbon atoms and one 
oxygen atom). Epoxy resins range in physical form from low viscosity 
liquids to solids. All epoxy resins are covered by the scope of this 
investigation irrespective of physical form, viscosity, grade, 
purity, molecular weight, or molecular structure, and packaging.
    Epoxy resins may contain modifiers or additives, such as 
hardeners, curatives, colorants, pigments, diluents, solvents, 
thickeners, fillers, plasticizers, softeners, flame retardants, 
toughening agents, catalysts, Bisphenol F, and ultraviolet light 
inhibitors, so long as the modifier or additive has not chemically 
reacted so as to cure the epoxy resin or convert it into a different 
product no longer containing epoxy groups. Such epoxy resins with 
modifiers or additives are included in the scope where the epoxy 
resin component comprises no less than 30 percent of the total 
weight of the product. The scope also includes blends of epoxy 
resins with different types of epoxy resins, with or without the 
inclusion of modifiers and additives, so long as the combined epoxy 
resin component comprises at least 30 percent of the total weight of 
the blend.
    Epoxy resins that enter as part of a system or kit with 
separately packaged co-reactants, such as hardeners or curing 
agents, are within the scope. The scope does not include any 
separately packaged co-reactants that would not fall within the 
scope if entered on their own.
    The scope includes merchandise matching the above description 
that has been processed in a third country, including by 
commingling, diluting, introducing, or removing modifiers or 
additives, or performing any other processing that would not 
otherwise remove the merchandise from the scope of the investigation 
if performed in the subject country.
    The scope also includes epoxy resin that is commingled or 
blended with epoxy resin from sources not subject to this 
investigation. Only the subject component of such commingled 
products is covered by the scope of this investigation. Excluded 
from the scope are phenoxy resins, which are polymers with a weight 
greater than 11,000 Daltons, a Melt Flow Index (MFI) at 200 [deg]C 
(392 [deg]F) no less than 4 grams and no greater than 70 grams per 
10 min, Glass-Transition Temperatures (Tg) no less than 80 [deg]C 
(176 [deg]F) and no greater than 100 [deg]C (212 [deg]F), and which 
contain no epoxy groups other than at the terminal ends of the 
molecule.
    Excluded from the scope are certain paint and coating products, 
which are blends, mixtures, or other formulations of epoxy resin, 
curing agent, and pigment, in any form, packaged in one or more 
containers, wherein (1) the pigment represents a minimum of 10 
percent of the total weight of the product, (2) the epoxy resin 
represents a maximum of 80 percent of the total weight of the 
product, and (3) the curing agent represents 5 to 40 percent of the 
total weight of the product.
    Excluded from the scope are preimpregnated fabrics or fibers, 
often referred to as ``pre-pregs,'' which are composite materials 
consisting of fabrics or fibers (typically carbon or glass) 
impregnated with epoxy resin.
    Also excluded from the scope is Tetramethyl Bisphenol F 
Diglycidyl Ether epoxy resin, also known as Tetramethyl Bisphenol F-
DGE Polymer (TMBPF-DGE), that (1) has the chemical name: phenol, 4, 
4'-methylenebis[2,6-dimethyl-, polymer with 2-(chloromethyl)oxirane, 
(2) falls under Chemical Abstract Services (CAS) Registry Number 
113693-69-9, and (3) has an epoxy equivalent weight (EEW), also 
referred to as the weight per epoxide (WPE), of no less than 200 and 
no greater than 230 grams of epoxy resin per epoxy equivalent (g/eq 
or GEW).\11\
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    \11\ The bracket in this sentence is part of the chemical 
formula and does not denote business proprietary information.
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    This merchandise is currently classifiable under Harmonized 
Tariff Schedule of the United States (HTSUS) subheading 
3907.30.0000. Subject merchandise may also be entered under 
subheadings 3907.29.0000, 3824.99.9397, 3214.10.0020, 2910.90.9100, 
2910.90.9000, 2910.90.2000, and 1518.00.4000. The HTSUS subheadings 
are provided for convenience and customs purposes only; the written 
description of the scope is dispositive.

[[Page 14639]]

Appendix II

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Use of Facts Otherwise Available and Application of Adverse 
Inferences
IV. Subsidies Valuation Information
V. Analysis of Programs
VI. Discussion of the Issues
    Comment 1: Countervailability of Remission of Duties and Taxes 
on Export Products (RoDTEP)
    Comment 2: Countervailability of Section 35(1)(iv) of the Income 
Tax Act
    Comment 3: Countervailability of State Government of Gujarat 
(SGOG)--Electricity Duty Exemption (EDE)
    Comment 4: Countervailability of SGOG--Preferential Water Rates
    Comment 5: Provision of Coal for Less Than Adequate Remuneration 
(LTAR) Benefit Calculation
    Comment 6: Countervailability of Provision of Natural Gas for 
LTAR
    Comment 7: Countervailability of the Advanced Authorization 
Program (AAP)
    Comment 8: Countervailability of Provision of Land by the 
Gujarat Industrial Development Corporation (GIDC) for LTAR
    Comment 9: Countervailability of the Export Promotion of Capital 
Goods Scheme (EPCGS)
VII. Recommendation

[FR Doc. 2025-05749 Filed 4-2-25; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on April 3, 2025.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.