Notice2025-23883

Thermal Paper From Germany: Notice of Court Decision Not in Harmony With the Final Determination of Antidumping Investigation; Notice of Amended Final Determination; Notice of Amended Order, In Part

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
December 29, 2025

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

On November 20, 2025, the U.S. Court of International Trade (CIT) issued its final judgment in Matra Americas, LLC et al v. United States, Slip Op. 25-145, Consol. Court No. 21-00632, sustaining the U.S. Department of Commerce (Commerce)'s final remand redetermination pertaining to the antidumping duty (AD) investigation of thermal paper from Germany covering the period of investigation October 1, 2019, through September 30, 2020. Commerce is notifying the public that the CIT's final judgment is not in harmony with Commerce's final determination in that investigation, and that Commerce is amending the final determination and the resulting AD order with respect to the dumping margin assigned to Koehler Paper SE (Koehler) and all other producers and/or exporters.

Full Text

<html>
<head>
<title>Federal Register, Volume 90 Issue 245 (Monday, December 29, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 245 (Monday, December 29, 2025)]
[Notices]
[Pages 60617-60618]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23883]


-----------------------------------------------------------------------

DEPARTMENT OF COMMERCE

International Trade Administration

[A-428-850]


Thermal Paper From Germany: Notice of Court Decision Not in 
Harmony With the Final Determination of Antidumping Investigation; 
Notice of Amended Final Determination; Notice of Amended Order, In Part

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

SUMMARY: On November 20, 2025, the U.S. Court of International Trade 
(CIT) issued its final judgment in Matra Americas, LLC et al v. United 
States, Slip Op. 25-145, Consol. Court No. 21-00632, sustaining the 
U.S. Department of Commerce (Commerce)'s final remand redetermination 
pertaining to the antidumping duty (AD) investigation of thermal paper 
from Germany covering the period of investigation October 1, 2019, 
through September 30, 2020. Commerce is notifying the public that the 
CIT's final judgment is not in harmony with Commerce's final 
determination in that investigation, and that Commerce is amending the 
final determination and the resulting AD order with respect to the 
dumping margin assigned to Koehler Paper SE (Koehler) and all other 
producers and/or exporters.

DATES: Applicable December 1, 2025.

FOR FURTHER INFORMATION CONTACT: Anne Entz, AD/CVD Operations, Office 
IX, Enforcement and Compliance, International Trade Administration, 
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, 
DC 20230; telephone: (202) 482-3845.

SUPPLEMENTARY INFORMATION:

Background

    On September 30, 2021, Commerce published its Final Determination 
in the AD investigation of thermal paper from Germany. Commerce: (1) 
applied the Cohen's d test as part of its differential pricing 
analysis; \1\ (2) accepted Koehler's reporting of the static 
sensitivity product characteristic in its sales and cost databases for 
all but one product in the final determination; \2\ and (3) 
recalculated Koehler's reported financial expense ratio to include the 
interest expenses accrued on Koehler's unpaid antidumping duties from 
the revoked LWTP Order.\3\ Commerce subsequently published the AD order 
on thermal paper from Germany.\4\
---------------------------------------------------------------------------

    \1\ See Thermal Paper from Germany: Final Affirmative 
Determination of Sales at Less Than Fair Value and Final Affirmative 
Determination of Critical Circumstances, in Part, 86 FR 54152 
(September 30, 2021) (Final Determination), and accompanying Issues 
and Decision Memorandum at Comment 1.
    \2\ Id. at Comments 3 and 4.
    \3\ Id. at Comment 5; see also Antidumping Duty Orders: 
Lightweight Thermal Paper from Germany and the People's Republic of 
China, 73 FR 70959 (November 24, 2008) (LWTP Order).
    \4\ See Thermal Paper from Germany, Japan, the Republic of 
Korea, and Spain: Antidumping Duty Orders, 86 FR 66284 (November 22, 
2021) (Order).
---------------------------------------------------------------------------

    Certain parties appealed Commerce's Final Determination. On 
February 8, 2024, the CIT remanded the Final Determination to Commerce 
to reconsider or explain: (1) its application of the Cohen's d test to 
Koehler's U.S. sales; (2) the coding of the static sensitivity product 
characteristic; and (3) the decision not to treat Koehler's accrued 
interest expenses related to unpaid antidumping duties as part of 
indirect selling expenses.\5\
---------------------------------------------------------------------------

    \5\ See Matra Americas, LLC et al. v. United States, 681 F. 
Supp. 3d 1339, 1382 (CIT 2024) (Remand Order).
---------------------------------------------------------------------------

    In its final remand redetermination, issued in August 2025, 
Commerce: (1) reconsidered its application of the Cohen's d test as 
part of its differential pricing analysis; (2) reopened the record to 
provide Koehler with an opportunity to remedy its reporting of the 
static sensitivity product characteristic; and (3) provided further 
explanation of the inclusion of Koehler's accrued interest expenses 
related to unpaid antidumping duties as part of the financial expense 
ratio in the calculation of the cost of production, instead of as U.S. 
indirect selling expenses.\6\ The CIT sustained Commerce's final 
redetermination.\7\
---------------------------------------------------------------------------

    \6\ See Final Results of Redetermination Pursuant to Court 
Remand, Matra Americas, LLC v. United States, 681 F. Supp. 3d 1339 
(CIT 2024), dated August 28, 2025 (Final Remand), available at 
<a href="https://access.trade.gov/public/FinalRemandRedetermination.aspx">https://access.trade.gov/public/FinalRemandRedetermination.aspx</a>.
    \7\ See Matra Americas, LLC et al. v. United States, Slip Op. 
25-145, Consol. Court No. 21-00632 (CIT 2025).
---------------------------------------------------------------------------

Timken Notice

    In its decision in Timken,\8\ as clarified by Diamond Sawblades,\9\ 
the U.S. Court of Appeals for the Federal Circuit held that, pursuant 
to section 516A(c) and (e) of the Tariff Act of 1930, as amended (the 
Act), Commerce must publish a notice of court decision that is not ``in 
harmony'' with a Commerce determination and must suspend liquidation of 
entries pending a ``conclusive'' court decision. The CIT's November 20, 
2025, judgment constitutes a final decision of the CIT that is not in 
harmony with Commerce's Final Determination. Thus, this notice is 
published in fulfillment of the publication requirements of Timken.
---------------------------------------------------------------------------

    \8\ See Timken Co. v. United States, 893 F. 2d 337 (Fed. Cir. 
1990) (Timken).
    \9\ See Diamond Sawblades Manufacturers Coalition v. United 
States, 626 F.3d 1374 (Fed. Cir. 2010) (Diamond Sawblades).
---------------------------------------------------------------------------

Amended Final Determination

    Because there is now a final court judgment, Commerce is amending 
its Final Determination as follows:

[[Page 60618]]



------------------------------------------------------------------------
                                                               Weighted-
                                                                average
                      Exporter/producer                         dumping
                                                                margin
                                                               (percent)
------------------------------------------------------------------------
Koehler Paper SE; Koehler Kehl GmbH.........................        6.27
All Others..................................................        6.27
------------------------------------------------------------------------

Amended AD Order

    Pursuant to section 735(c)(2) of the Act, Commerce shall ``issue an 
antidumping duty order under section 736'' of the Act when the final 
determination is affirmative. As a result of this amended final 
determination, Commerce is hereby amending the Order to revise the 
weighted-average dumping margin assigned to Koehler and all other 
producers and/or exporters of subject merchandise, as noted above.

Cash Deposit Requirements

    Because Koehler has a superseding cash deposit rate, i.e., there 
have been final results published in a subsequent administrative 
review, this notice will not affect the current cash deposit rate for 
Koehler. For the rate applicable to all other exporters and/or 
producers, Commerce will issue revised cash deposit instructions to 
U.S. Customs and Border Protection.

Notification to Interested Parties

    This notice is issued and published in accordance with sections 
516A(c) and (e) and 777(i)(1) of the Act.

    Dated: December 15, 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.
[FR Doc. 2025-23883 Filed 12-23-25; 8:45 am]
BILLING CODE 3510-DS-P


</pre></body>
</html>
Indexed from Federal Register on December 29, 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.