Notice2026-00385
Phosphate Fertilizers From the Kingdom of Morocco: Notice of Court Decision Not in Harmony With the Results of Countervailing Duty Administrative Review; Notice of Amended Final Results
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
January 12, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
On December 16, 2025, the U.S. Court of International Trade (CIT) issued its final judgment in The Mosaic Company v. United States, Consol. Court no. 23-00246, sustaining the U.S. Department of Commerce (Commerce)'s first remand results pertaining to the administrative review of the countervailing duty order on phosphate fertilizers from the Kingdom of Morocco (Morocco) covering the period November 30, 2020, through December 31, 2021. Commerce is notifying the public that the CIT's final judgment is not in harmony with Commerce's final results of the administrative review, and that Commerce is amending the final results with respect to the countervailable subsidy rate assigned to OCP S.A. (OCP).
Full Text
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<title>Federal Register, Volume 91 Issue 7 (Monday, January 12, 2026)</title>
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[Federal Register Volume 91, Number 7 (Monday, January 12, 2026)]
[Notices]
[Pages 1134-1135]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00385]
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DEPARTMENT OF COMMERCE
International Trade Administration
[C-714-001]
Phosphate Fertilizers From the Kingdom of Morocco: Notice of
Court Decision Not in Harmony With the Results of Countervailing Duty
Administrative Review; Notice of Amended Final Results
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: On December 16, 2025, the U.S. Court of International Trade
(CIT) issued its final judgment in The Mosaic Company v. United States,
Consol. Court no. 23-00246, sustaining the U.S. Department of Commerce
(Commerce)'s first remand results pertaining to the administrative
review of the countervailing duty order on phosphate fertilizers from
the Kingdom of Morocco (Morocco) covering the period November 30, 2020,
through December 31, 2021. Commerce is notifying the public that the
CIT's final judgment is not in harmony with Commerce's final results of
the administrative review, and that Commerce is amending the final
results with respect to the countervailable subsidy rate assigned to
OCP S.A. (OCP).
DATES: Applicable December 26, 2025.
FOR FURTHER INFORMATION CONTACT: Faris Montgomery, AD/CVD Operations,
Office VIII, Enforcement and Compliance, International Trade
Administration, U.S. Department of Commerce, 1401 Constitution Avenue
NW, Washington, DC 20230; telephone: (202) 482-1537.
SUPPLEMENTARY INFORMATION:
Background
On November 7, 2023, Commerce published its Final Results in the
2020-2021 countervailing duty administrative review of phosphate
fertilizers from Morocco.\1\ Commerce determined that OCP, the sole
mandatory respondent, received countervailable subsidies from the
Government of Morocco (GOM) during the period of review (POR). Commerce
calculated an overall net subsidy rate of 2.12 percent ad valorem for
OCP during the POR.\2\
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\1\ See Phosphate Fertilizers from the Kingdom of Morocco: Final
Results of Countervailing Duty Administrative Review; 2020-2021, 88
FR 76726 (November 7, 2023) (Final Results), and accompanying Issues
and Decision Memorandum (IDM).
\2\ Id.
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The Mosaic Company (the petitioner) and OCP appealed Commerce's
Final Results. On April 1, 2025, the CIT remanded the Final Results to
Commerce, stating that Commerce must reconsider its specificity
determination as it relates to subsidies received by OCP from the GOM's
tax fines and penalties reduction program.\3\
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\3\ See The Mosaic Company v. United States, Slip Op. 25-34 (CIT
April 1, 2025), at 40.
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In its final remand redetermination, issued in July 2025, Commerce
determined, under respectful protest, that the reduction in tax fines
and penalties program was not specific, and therefore not
countervailable.\4\ Based on this analysis, Commerce calculated a
[[Page 1135]]
revised 2.11 percent total ad valorem subsidy rate for OCP.\5\ The CIT
sustained Commerce's final redetermination.\6\
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\4\ See Final Results of Redetermination Pursuant to Court
Remand, The Mosaic Company v. United States, Consol. Court No. 23-
00246, Slip Op. 25-34, dated July 7, 2025 (Final Remand
Redetermination), at 4, available at <a href="https://access.trade.gov/public/FinalRemandRedetermination.aspx">https://access.trade.gov/public/FinalRemandRedetermination.aspx</a>; see also Viraj Grp., Ltd. v.
United States, 343 F.3d 1371, 1376 (Fed. Cir. 2003).
\5\ See Final Remand Redetermination at 7-8.
\6\ See The Mosaic Company v. United States, Slip Op. 25-155
(CIT December 16, 2025), at 13.
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Timken Notice
In its decision in Timken,\7\ as clarified by Diamond Sawblades,\8\
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 December 16,
2025, judgment constitutes a final decision of the CIT that is not in
harmony with Commerce's Final Results. Thus, this notice is published
in fulfillment of the publication requirements of Timken.
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\7\ See Timken Co. v. United States, 893 F.2d 337 (Fed. Cir.
1990) (Timken).
\8\ See Diamond Sawblades Manufacturers Coalition v. United
States, 626 F.3d 1374 (Fed. Cir. 2010) (Diamond Sawblades).
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Amended Final Results
Because there is now a final court judgment, Commerce is amending
its Final Results with respect to OCP as follows:
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Subsidy rate in
Subsidy rate in Final Remand
Company Final Results \9\ Redetermination
(percent ad \10\ (percent ad
valorem) valorem)
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OCP S.A.\11\.................... 2.12 2.11
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Cash Deposit Requirements
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\9\ See Final Results, 88 FR at 76726.
\10\ See Final Remand Redetermination at 8.
\11\ As stated in the Final Results, Commerce found the
following companies to be cross-owned with OCP S.A.: Jorf
Fertilizers Company I (Jorf I); Jorf Fertilizers Company II (Jorf
II); Jorf Fertilizers Company III (Jorf III); Jorf Fertilizers
Company IV (Jorf IV); and Jorf Fertilizers Company V (Jorf V). See
Final Results, 88 FR at 76726. In addition, Commerce determined that
Maroc Phosphore ceased to exist as an independent entity on the
first day of the average useful life period. Accordingly, Commerce
did not consider Maroc Phosphore to be a separate reporting entity.
See Final Results IDM at Comment 4.
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Because OCP has a superseding cash deposit rate, i.e., there have
been final results published in a subsequent administrative review, we
will not issue revised cash deposit instructions to U.S. Customs and
Border Protection (CBP).\12\ This notice will not affect the current
cash deposit rate for OCP.
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\12\ See Phosphate Fertilizers from the Kingdom of Morocco:
Notice of Amended Final Results of Countervailing Duty
Administrative Review; 2022, 89 FR 104979 (December 26, 2024).
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Liquidation of Suspended Entries
At this time, Commerce remains enjoined by CIT order from
liquidating entries that were produced and/or exported by OCP, Jorf I,
Jorf II, Jorf III, Jorf IV, or Jorf V, and were entered, or withdrawn
from warehouse, for consumption during the period November 30, 2020,
through December 31, 2021. These entries will remain enjoined pursuant
to the terms of the injunction during the pendency of any appeals
process.
In the event the CIT's ruling is not appealed, or, if appealed,
upheld by a final and conclusive court decision, Commerce intends to
instruct CBP to assess countervailing duties on unliquidated entries of
subject merchandise produced and/or exported by OCP, Jorf I, Jorf II,
Jorf III, Jorf IV, or Jorf V, in accordance with 19 CFR 351.212(b). We
will instruct CBP to assess countervailing duties on all appropriate
entries covered by this review when the ad valorem rate is not zero or
de minimis. Where an ad valorem subsidy rate is zero or de minimis,\13\
we will instruct CBP to liquidate the appropriate entries without
regard to countervailing duties.
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\13\ See 19 CFR 351.106(c)(2).
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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: January 7, 2026.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations. Performing the
non-exclusive functions and duties Of the Assistant Secretary for
Enforcement and Compliance.
[FR Doc. 2026-00385 Filed 1-9-26; 8:45 am]
BILLING CODE 3510-DS-P
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