Notice2026-01186
Hardwood and Decorative Plywood From Indonesia: Preliminary Affirmative Countervailing Duty Determination and Alignment of Final Determination With Final Antidumping 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
January 22, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
The U.S. Department of Commerce (Commerce) preliminarily determines that countervailable subsidies are being provided to producers and exporters of hardwood and decorative plywood (plywood) from Indonesia. The period of investigation is January 1, 2024, through December 31, 2024. Interested parties are invited to comment on this preliminary determination.
Full Text
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<title>Federal Register, Volume 91 Issue 14 (Thursday, January 22, 2026)</title>
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[Federal Register Volume 91, Number 14 (Thursday, January 22, 2026)]
[Notices]
[Pages 2730-2734]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01186]
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DEPARTMENT OF COMMERCE
International Trade Administration
[C-560-845]
Hardwood and Decorative Plywood From Indonesia: Preliminary
Affirmative Countervailing Duty Determination and Alignment of Final
Determination With Final Antidumping Duty Determination
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) preliminarily
determines that countervailable subsidies are being provided to
producers and exporters of hardwood and decorative plywood (plywood)
from Indonesia. The period of investigation is January 1, 2024, through
December 31, 2024. Interested parties are invited to comment on this
preliminary determination.
DATES: Applicable January 22, 2026.
FOR FURTHER INFORMATION CONTACT: Benito Ballesteros or Samuel Evans,
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) 482-7425 or (202)
482-2420, respectively.
SUPPLEMENTARY INFORMATION:
Background
This preliminary determination is made in accordance with section
703(b) of the Tariff Act of 1930, as amended (the Act). Commerce
published the notice of initiation of this investigation on June 16,
2025.\1\ On July 22, 2025,
[[Page 2731]]
Commerce postponed the preliminary determination of this
investigation.\2\
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\1\ 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).
\2\ See Hardwood and Decorative Plywood from the People's
Republic of China, Indonesia, and the Socialist Republic of Vietnam:
Postponement of Preliminary Determinations in the Countervailing
Duty Investigations, 90 FR 34415 (July 22, 2025).
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Due to the lapse in appropriations and Federal Government shutdown,
on November 14, 2025, Commerce tolled all deadlines in administrative
proceeding by 47 days.\3\ Additionally, due to a backlog of documents
that were electronically filed via Enforcement and Compliance's
Antidumping and Countervailing Duty Centralized Electronic Service
System (ACCESS) during the Federal Government shutdown, on November 24,
2025, Commerce tolled all deadlines in administrative proceedings by an
additional 21 days.\4\ Accordingly, the deadline for this preliminary
determination is now December 29, 2025.\5\
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\3\ See Memorandum, ``Deadlines Affected by the Shutdown of the
Federal Government,'' dated November 14, 2025.
\4\ See Memorandum, ``Tolling of all Case Deadlines,'' dated
November 24, 2025.
\5\ December 26, 2025 is a federal holiday. Commerce's practice
is that when a deadline falls on a weekend or federal holiday, the
appropriate deadline is the next business day. See Notice of
Clarification: Application of ``Next Business Day'' Rule for
Administrative Determination Deadlines Pursuant to the Tariff Act of
1930, As Amended, 70 FR 24533 (May 10, 2005).
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For a complete description of the events that followed the
initiation of this investigation, see the Preliminary Decision
Memorandum.\6\ A list of topics discussed in the Preliminary Decision
Memorandum is included as Appendix II to this notice. The Preliminary
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 Preliminary 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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\6\ See Memorandum, ``Decision Memorandum for the Preliminary
Affirmative Determination in the Countervailing Duty Investigation
of Hardwood and Decorative Plywood from Indonesia,'' dated
concurrently with, and hereby adopted by, this notice (Preliminary
Decision Memorandum).
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Scope of the Investigation
The product covered by this investigation is plywood from
Indonesia. For a complete description of the scope of this
investigation, see Appendix I.
Scope Comments
In accordance with the preamble to Commerce's regulations,\7\ the
Initiation Notice set aside a period of time for parties to raise
issues regarding product coverage, (i.e., scope).\8\ Certain interested
parties commented on the scope of the investigation as it appeared in
the Initiation Notice. Commerce intends to issue its preliminary
decision regarding comments concerning the scope of the less-than-fair-
value (LTFV) and countervailing duty (CVD) investigations in the
preliminary determination of the companion LTFV investigation.
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\7\ See Antidumping Duties; Countervailing Duties, Final Rule,
62 FR 27296, 27323 (May 19, 1997).
\8\ See Initiation Notice.
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Methodology
Commerce is conducting this investigation in accordance with
section 701 of the Act. For each of the subsidy programs found
countervailable, Commerce preliminarily 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.\9\
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\9\ See sections 771(5)(B) and (D) of the Act regarding
financial contribution; section 771(5)(E) of the Act regarding
benefit; and section 771(5A) of the Act regarding specificity.
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Commerce notes that, in making these findings, it relied, in part,
on facts available and, because it finds that one or more respondents
did not act to the best of their ability to respond to Commerce's
requests for information, it drew an adverse inference where
appropriate in selecting from among the facts otherwise available.\10\
For further information, see the ``Use of Facts Otherwise Available and
Adverse Inferences'' section in the Preliminary Decision Memorandum.
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\10\ See sections 776(a) and (b) of the Act.
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Alignment
As noted in the Preliminary Decision Memorandum, in accordance with
section 705(a)(1) of the Act and 19 CFR 351.210(b)(4), Commerce is
aligning the final countervailing duty (CVD) determination in this
investigation with the final determination in the companion AD
investigation of plywood from Indonesia based on a request made by the
petitioner.\11\ Consequently, the final CVD determination will be
issued on the same date as the final AD determination, which is
currently scheduled to be issued no later than May 11, 2026, unless
postponed.
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\11\ See Petitioner's Letter, ``Request to Align Countervailing
Duty Investigation Final Determinations with Antidumping Duty
Investigation Final Determinations,'' dated December 5, 2025.
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All-Others Rate
Sections 703(d) and 705(c)(5)(A) of the Act provide that in the
preliminary determination, Commerce shall determine an estimated all-
others rate for companies not individually examined. This rate shall be
an amount equal to the weighted average of the estimated subsidy rates
established for those companies individually examined, excluding any
zero and de minimis rates and any rates based entirely under section
776 of the Act. In this investigation, Commerce calculated individual
estimated countervailable subsidy rates for PT. Wijaya Cahaya Timber
Tbk. (WCT) and PT. Sengon Indah Mas that are not zero, de minimis, or
based entirely on facts otherwise available. Commerce calculated the
all-others rate using a weighted average of the individual estimated
subsidy rates calculated for the examined respondents using each
company's public ranged sales values for the merchandise under
consideration.\12\
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\12\ With two respondents under examination, Commerce normally
calculates: (A) a weighted-average of the estimated subsidy rates
calculated for the examined respondents; (B) a simple average of the
estimated subsidy rates calculated for the examined respondents; and
(C) a weighted-average of the estimated subsidy rates calculated for
the examined respondents using each company's publicly-ranged U.S.
sale values for the merchandise under consideration. Commerce then
compares (B) and (C) to (A) and selects the rate closest to (A) as
the most appropriate rate for all other producers and exporters.
See, e.g., Ball Bearings and Parts Thereof from France, Germany,
Italy, Japan, and the United Kingdom: Final Results of Antidumping
Duty Administrative Reviews, Final Results of Changed-Circumstances
Review, and Revocation of an Order in Part, 75 FR 53661, 53662
(September 1, 2010), and accompanying Issues and Decision Memorandum
at Comment 1. As complete public ranged sales data were available,
Commerce based the all-others rate on the public ranged sales data
of the mandatory respondents. For a complete analysis of the data,
see Memorandum, ``Calculation of the Subsidy Rate for All Other
Companies,'' dated concurrently with, and hereby adopted by, this
notice.
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Preliminary Determination
Commerce preliminarily determines that the following estimated
countervailable subsidy rates exist:
------------------------------------------------------------------------
Subsidy rate
Company (percent ad
valorem)
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PT. Mustika Buana Sejahtera............................. * 128.66
PT. Sengon Indah Mas \13\............................... 2.40
PT. Wijaya Cahaya Timber Tbk.\14\....................... 62.68
All Others.............................................. 43.18
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* Rate is based on facts available with adverse inferences.
[[Page 2732]]
Suspension of Liquidation
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\13\ As discussed in the Preliminary Decision Memorandum,
Commerce has found PT. Sengon Indah Mas to be cross owned with PT.
Java Wood Industri.
\14\ As discussed in the Preliminary Decision Memorandum,
Commerce has found the following companies to be cross-owned with
WCT: PT Wijaya Triutama Plywood Industri, PT Fortuna Anugrah Sumber
Terpadu, PT Semangat Maju Sentosa, PT Mandiri Sejahtera Jaya Abadi,
PT Maju Aman Selalu, and Company A. Because WCT claimed business
proprietary treatment for the name of Company A, we cannot disclose
it here. For further information, see WCT's Letter, WCT Response to
Certain Portions of Supplemental Questionnaires,'' dated September
5, 2025, at 4.
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In accordance with section 703(d)(1)(B) and (d)(2) of the Act,
Commerce will direct U.S. Customs and Border Protection (CBP) to
suspend liquidation of entries of subject merchandise as described in
the scope of the investigation section entered, or withdrawn from
warehouse, for consumption on or after the date of publication of this
notice in the Federal Register. Further, pursuant to 19 CFR 351.205(d),
Commerce will instruct CBP to require a cash deposit equal to the rates
indicated above.
Disclosure
Commerce intends to disclose its calculations and analysis
performed to interested parties in this preliminary determination
within five days of its public announcement, or if there is no public
announcement, within five days of the date of this notice in accordance
with 19 CFR 351.224(b).
Consistent with 19 CFR 351.224(e), Commerce will analyze and, if
appropriate, correct any timely allegations of significant ministerial
errors by amending the preliminary determination. However, consistent
with 19 CFR 351.224(d), Commerce will not consider incomplete
allegations that do not address the significance standard under 19 CFR
351.224(g) following the preliminary determination. Instead, Commerce
will address such allegations in the final determination together with
issues raised in the case briefs or other written comments.
Verification
As provided in section 782(i)(1) of the Act, Commerce intends to
verify the information relied upon in making its final determination.
Public Comment
Case briefs or other written comments, excluding scope comments,
may be submitted to the Assistant Secretary for Enforcement and
Compliance no later than seven days after the date on which the last
verification report is issued in this investigation. A timeline for the
submission of case briefs and written comments will be notified to
interested parties at a later date. Rebuttal briefs, limited to issues
raised in the case briefs, may be filed not later than five days after
the date for filing case briefs.\15\ Interested parties who submit case
briefs or rebuttal briefs in this proceeding must submit: (1) a table
of contents listing each issue; and (2) a table of authorities.\16\
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\15\ See 19 CFR 351.309(d); see also Administrative Protective
Order, Service, and Other Procedures in Antidumping and
Countervailing Duty Proceedings, 88 FR 67069, 67077 (September 29,
2023) (APO and Service Final Rule).
\16 \ See 19 CFR 351.309(c)(2) and (d)(2).
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As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we
request that interested parties provide at the beginning of their
briefs a public, executive summary for each issue raised in their
briefs.\17\ Further, we request that interested parties limit their
executive summary of each issue to no more than 450 words, not
including citations. We intend to use the executive summaries as the
basis of the comment summaries included in the issues and decision
memorandum that will accompany the final determination in this
investigation. We request that interested parties include footnotes for
relevant citations in the executive summary of each issue. Note that
Commerce has amended certain of its requirements pertaining to the
service of documents in 19 CFR 351.303(f).\18\
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\17\ We use the term ``issue'' here to describe an argument that
Commerce would normally address in a comment of the Issues and
Decision Memorandum.
\18\ See APO and Service Final Rule.
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Pursuant to 19 CFR 351.310(c), interested parties who wish to
request a hearing, limited to issues raised in the case and rebuttal
briefs, must submit a written request to the Assistant Secretary for
Enforcement and Compliance, U.S. Department of Commerce within 30 days
after the date of publication of this notice. Requests should contain
the party's name, address, and telephone number, the number of
participants, whether any participant is a foreign national, and a list
of the issues to be discussed. If a request for a hearing is made,
Commerce intends to hold the hearing at a time and date to be
determined. Parties should confirm by telephone the date, time, and
location of the hearing two days before the scheduled date.
U.S. International Trade Commission Notification
In accordance with section 703(f) of the Act, Commerce will notify
the U.S. International Trade Commission (ITC) of its determination. If
the final determination is affirmative, the ITC will determine before
the later of 120 days after the date of this preliminary determination
or 45 days after the final determination whether imports of plywood
from Indonesia are materially injuring, or threaten material injury to,
the U.S. industry.
Notification to Interested Parties
This determination is issued and published pursuant to sections
703(f) and 777(i) of the Act and 19 CFR 351.205(c).
Dated: December 29, 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 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;
[[Page 2733]]
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 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;
[[Page 2734]]
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 Preliminary Decision Memorandum
I. Summary
II. Background
III. New Subsidy Allegations
IV. Injury Test
V. Application of Facts Available and Adverse Inferences
VI. Subsidies Valuation
VII. Benchmarks and Interest Rates
VIII. Analysis of Programs
IX. Recommendation
[FR Doc. 2026-01186 Filed 1-21-26; 8:45 am]
BILLING CODE 3510-DS-P
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</html>Indexed from Federal Register on January 22, 2026.
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.